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<p>An officials’ issues paper released seeks feedback on a range of issues facing employers and payers of cross-border workers.</p>
<p>Proposals include:</p>
<ul>
<li> enabling more flexible arrangements for employees included on a shadow payroll</li>
<li>clarifying when PAYE, FBT and ESCT obligations arise and when those obligations can be transferred to the employee or a related New Zealand entity</li>
<li>changing the NRCT withholding thresholds, and</li>
<li>introducing a non-resident contractor reporting requirement and making NRCT more flexible.</li>
</ul>
<p>For more information see the <a href="/publications/2021/2021-ip-cross-border-workers-issues">officials’ issues paper</a>. Submissions close on 19 November 2021.</p>
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