Working legally in New Zealand

If you are not a New Zealand citizen or do not have New Zealand residency, you must have a valid work permit or work visa to be employed in horticulture and viticulture work in New Zealand.

Seasonal work permits and visas:

The following work permits apply to short-term, seasonal work only - not permanent or long-term positions or career occupations.

• Working Holiday Scheme (WHS)
• Supplementary Seasonal Employer (SSE)
• Variation of Conditions (VOC)
• Recognised Seasonal Employer (RSE).

Before you can work in New Zealand you'll also need:

• A bank account
• An understanding of your employment rights and responsibilities
• An IRD number - PickNZ Regional Coordinators can arrange this for you
• A Tax Code Declaration (IR330) from your employer.

  + Read more about IRD numbers and tax
  

  IRD numbers
  This is a unique number issued to you by the Inland Revenue Department. Apply for an IRD number by completing application form IR595. Then you will need to have your identity verified by an IR verification agent. Both Kiwibank and the Automobile Association (AA) can do this in ten to 12 days. Otherwise horticulture and viticulture workers can get an IRD number through the PickNZ Regional Coordinators in one to two days if necessary.
  
  Paying tax
  You will be paying PAYE or Pay As You Earn tax. Most seasonal employees should use the M (main) or S (secondary) tax code, and all employees need to complete the IR330 tax form for their employer. Your employer takes the tax out of your weekly pay, usually at a rate of about 22.4%. If you are an overseas resident you may be able to claim back all or some of the tax you paid while working when you leave the country. Visit www.ird.govt.nz or www.taxrefunds.co.nz for more information.