The Wage Tax must be filed quarterly and paid on a schedule that corresponds with how much money is withheld from employees' paychecks. Our IR335 Employer's guide explains your obligations if you need to withhold tax from a payment made to a nonresident contractor.Forms in the W8 series are used to certify for eign status for withholding purposes. Forms. You must complete this form prior to receiving a payment from the University. Conclusion: The employee is not subject to Wage Tax for the days worked at the client's site and the employer can modify Wage Tax withholding. Read our stepbystep guide to learn how to comply with New Zealand's labor laws, including how to classify, manage, and pay your New Zealand contractors. Understand tax requirements when hiring a foreign contractor. Our guide provides essential insights for seamless compliance with international tax laws. Generally, a partnership must pay a withholding tax on effectively connected taxable income that is allocable to its foreign partners. For example, in the context of a foreign currency bank account, this would include any foreign exchange movement.