Where an overseas company has no permanent establishment in New Zealand there is generally no need to register as an employer; however, some employees may themselves give rise to there being a deemed permanent establishment, requiring alternative arrangements to be made for PAYE reporting and payment (see 6.1.3).
On their website page 'Tax Residency status for companies', the Inland Revenue define a PE as being 'a fixed place where the business activity is wholly or partly carried on', setting out the conditions which trigger a PE, which include the following:
| Criteria | Description |
| A permanent establishment for a business is a fixed place where the business activity is wholly or partly carried |
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