你如果download一份NZ 官方的Minimum employment rights and responsibilities. Paying wages 这里面有句话“Employers must pay their employee in cash (except for the Crown and local authorities). To pay wages another way (e.g., direct credit, cheque), employers must get their employees' written agreement. 关键要出工资单,财务和人事做正规报表,无所谓现金,支票,都可以收的到税的。他们这里规定优先cash其实是保护劳方怕用人单位拖欠工资。税收上千年了,现代化支付方式没多久。