Latest immigration updates from New Zealand
The government of New Zealand recently announced a series of immigration updates which may impact some employers and workers. We set out the key changes below.
Working remotely from New Zealand now permitted
On 27 January 2025, the Government announced that the rules for visitors are changing and people arriving on a visitor visa or NZeTA can work for overseas employers or clients while visiting New Zealand.
The change applies to applications received from 27 January 2025 for all visitors, including tourists and people visiting family, and partners and guardians on longer-term visitor visas.
These new conditions mean that tourists can stay in New Zealand as a digital nomad and keep in touch with work back home, without breaching their visa conditions.
Both visitor visa recipients and people who enter with an NZeTA (New Zealand Electronic Travel Authority) will receive these conditions.
Visitor visa holders must not:
- work for a New Zealand employer
- provide goods or services to people or businesses in New Zealand
- do work that requires them to be physically present at a workplace in Tax information.
Tax implications:
- The tax treatment of a digital nomad’s income from working for a foreign employer while in New Zealand depends on the person’s individual circumstances and the individual is responsible for understanding the tax rules relevant to their circumstances.
- Generally, if the person’s income is taxed elsewhere, New Zealand will exempt it from tax if the person does not spend more than 92 days in New Zealand in a 12-month period. The days do not need to be consecutive.
- If the person is tax resident in one of the 40 plus countries with which New Zealand has a tax treaty (such as Australia, most of Europe, the UK, the US and much of Asia), this period can often be extended to 183 days. More information is available on Inland Revenue’s website.
- If the person is present in New Zealand for longer than the relevant limit for exemption, New Zealand will tax their income from providing services. This tax will apply from the first day of their New Zealand presence, and will be imposed at the same rates as apply to New Zealand residents.
2025 opening dates for capped Working Holiday Schemes confirmed
The 2025 reopening dates for capped Working Holiday Schemes (WHS) have now been confirmed. The table here outlines the date each scheme will open, as well as how many places are available in each scheme for 2025.
Once each scheme opens, applications will be open until the quota is filled. Once the quota is filled, the scheme will close until 2026.
Working holiday schemes that still have places left from 2024 will remain open until the quota is reached. The quota will then reset on the 2025 opening date.
Changes to Employment New Zealand module requirements and domestic workforce threshold for AEWV coming into effect
Immigration New Zealand (INZ) has announced that the requirement for accredited employers to complete Employment New Zealand’s online modules is being removed on 27 January 2025.
People responsible for hiring migrant workers as part of an accredited employer’s business previously had an obligation to complete Employment New Zealand’s online modules. According to INZ, these modules were providing little value to employers, completion was proving difficult to evidence in some cases, and the platform they are delivered on will no longer be supported.
Additionally, accredited employers previously had an obligation to provide time for their migrant workers to complete Employment New Zealand employee modules. These are likewise being discontinued by Employment New Zealand so the requirement will no longer apply. Employers are still expected to provide employment and settlement information to migrant workers.
The requirements regarding online modules have been removed from 27 January 2025 for all current and future accredited employers and Recognised Seasonal Employers (RSEs).
Immigration New Zealand (INZ) will instead provide employers and workers with links to freely available Employment New Zealand or INZ webpages that set out employment rights and obligations at the most appropriate points in the immigration process, including in their visa approval letter.
Domestic workforce threshold requirement changes
Additionally, the domestic workforce threshold required for triangular employers hiring certain construction roles will reduce from 35% to 15% to align with the requirements for triangular firms in other sectors.
Employers will need to meet and maintain this 15% threshold throughout the period of their accreditation.
This also came into effect from 27 January 2025.
These changes are part of the reforms to the Accredited Employer Work Visa (AEWV) the Government announced on 17 December 2024.
Cargo ship crew and passengers can apply for an NZeTA from 3 February 2025
From 1 April 2025, all crew members and passengers on foreign cargo ships must have a New Zealand electronic Travel Authority (NZeTA) before they can travel to New Zealand.
Passengers can apply for a Traveller NZeTA via the app or on our website from 3 February 2025.
From 3 February 2025 a registered cargo carrier will be able to request Crew NZeTAs on behalf of their crew heading to New Zealand via the Batch ETA system. Cargo carriers can request an onboarding package for the Batch ETA system by emailing Immigration New Zealand (INZ).
INZ strongly encourages carriers to start requesting NZeTAs for crew members as soon as possible before 1 April 2025 to ensure all maritime crew meet the new requirements before they come into effect.
The NZeTA costs between NZD$17 and NZD$23 for each traveller, and it is valid for 2 years for visitors and up to 5 years for crew members. Most passengers must also pay the International Visitor and Conservation Levy of NZD$100 at the same time as paying for their NZeTA.
Immigration support in New Zealand
If you require advice or support in relation to working or employing workers in New Zealand, our global immigration team can help.
Smith Stone Walters is now part of Envoy Global, the leading corporate immigration services provider committed to delivering a better way for companies to manage global immigration.
This partnership will significantly expand our global immigration services and enable us to offer an even higher level of support for employers worldwide. To find out more, please contact us today.
