There has been a small increase in the maximum contribution to the Accident Compensation Levy. The net effect is a small increase in tax for higher incomes. To simplify and modernize New Zealand’s tax administration, effective April 1, 2019, employers are required to file “employee income information” every pay cycle.

A withholding tax system that was previously announced as taking effect as of January 1, 2018, went into force on January 1, 2019. The new withholding requirement will apply to many income types, including employment income.

Major tax reform has been implemented in Lithuania for 2019. One goal of the changes is to shift the tax burden from employers to employees. Employer contributions to social security have been substantially reduced.

The United States has the ignominious distinction of being one of only two countries in the world (along with Eritrea) that implements citizenship-based worldwide individual taxation.