Individual income tax
IR56 taxpayer registration IR359
(published November 2007)
About this form
Form to use to register as an IR56 taxpayer.
Adobe Acrobat PDF | 85kb | 2 pages
This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.
When to use this form
Complete this form to register as an IR56 taxpayer.
IR56 taxpayers are workers whose employer is not required to deduct PAYE from their earnings. IR56 taxpayers are responsible for paying their own PAYE. They are not self-employed. Some examples of IR56 taxpayers are:
- private domestic workers who work part-time, such as home-helpers, attendant caregivers, nannies, gardeners and domestic odd-jobbers
- embassy staff
- New Zealand-based representatives of overseas companies
- Operation Deep Freeze personnel.
Private domestic workers are people who:
- work in someone else's home
- do work for their employer that is not related to the employer's business
- are paid directly by their employer, and
- don't regularly work full-time.
Inland Revenue considers "part-time" employment for private domestic workers to be employment of no more than 30 hours per week on average for each employer. If these workers work for the employer part-time, they are IR 56 taxpayers. If they regularly work full-time, the employer becomes responsible for the worker's PAYE tax, and other deductions, such as student loans and child support (if any).
There are examples on the back of the form that may clarify this issue for you.
What you will need
- your IRD number
- contact details
- your start date for working as an IR56 taxpayer
- the activity description of your work
Download Acrobat Reader to view PDF files
Report an accessibility problem for this page
After you finish
Please print, sign and post the completed form to your nearest Inland Revenue office.
You may wish keep a copy of this form for your personal records.
