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HD 26: Agency in relation to non-residents generally
or “Rules for acting as an agent for non-resident taxpayers in New Zealand”
You could also call this:

“Employers' responsibilities for income tax of non-New Zealand employees”

If you employ someone who is not from New Zealand and they have to pay income tax, you are considered their agent for their New Zealand income. This means you are responsible for their income tax. If they don’t pay their tax, you need to take the amount they owe from their pay and give it to the tax office for them.

If you are a business owner from another country and you employ someone in New Zealand, you are also seen as their agent for their pay. If you have someone helping you with your business in New Zealand, that person needs to do what section HD 3 says about your duties as an employer.

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Next up: HD 28: Government pensions and payments under superannuation schemes

or “Tax on NZ government pensions and unregistered super schemes for non-residents”
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Part H Taxation of certain entities
Agents

HD 27Employers

  1. An employer who employs a non-resident person with an income tax liability is treated as an agent in relation to the employment income derived in New Zealand by the non-resident person. If the person does not meet their income tax liability, the employer must withhold the amount of income tax payable from their employment income and pay it to the Commissioner on the person’s behalf.

  2. A non-resident trader who employs a person in New Zealand is treated as an agent in relation to the person’s employment income. If the trader has an agent in New Zealand, the agent must meet the trader’s obligations under section HD 3.

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