This is an arrangement in which overseas travellers volunteer 4 to 6 hours labour per day in exchange for food, accommodation and the opportunity to learn about sustainable living.
Immigration NZ see these arrangements as paid work and as such require participants to hold an 'open' work visa. The value of the food and accommodation should be treated as wages for the volunteer and PAYE returned. The PAYE would most likely be at the no notification rate as many WWOOFers will not have an IRD number.
If you require further information on these topics please contact our office.