Your NZ income tax obligations will depend on your individual circumstances, and we strongly recommend you obtain independent tax advice from a professional accountant regarding your personal tax situation.
During your NZLocums Orientation programme, we arrange for an accountant to come and speak with you to discuss tax in NZ. They will also help you apply for your Inland Revenue Department (IRD) tax number, Goods and Services Tax (GST) number or Tax Exemption certificate, whichever is appropriate.
If you are working as a roving locum through NZLocums you will be engaged as an independent contractor, whereas if you are contracted directly to the practice you may be either an employee or an independent contractor depending on the terms of your agreement.
Things you will need to consider are:
Tax Exemption
Income tax for 'Tax Residents'
GST
The New Zealand tax department is called the Inland Revenue Department (IRD) and all information, forms and enquiries can be found online at www.ird.govt.nz. There is a dedicated team at IRD that deals with Non-Resident Contractors which you can contact to apply for tax exemption.