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Kimihia he parongo mo

Industry guidelines


Private operators IR296

(published September 2011) 

About this guide

This factsheet helps self-employed sex workers meet their tax obligations and find out about their entitlements.

Adobe Acrobat PDF | 114kb | 2 pages

When to use this guide

The term "private operators" refers to anyone in the sex industry who isn't being paid wages that have PAYE deducted. This includes people who work in massage parlours, escort agencies, on the street and privately. This factsheet relates only to earnings you receive as a self-employed private operator.

What you will need

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