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Ngā kaiutu tāke IR56 IR56 taxpayers

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You could be an IR56 taxpayer if you’re:

  • embassy staff
  • a New Zealand-based representative of an overseas company
  • a United States Antarctic Program worker
  • a part-time private domestic worker, such as a home helper, caregiver, nanny or gardener.

Tax summary

If you’re an IR56 taxpayer you need to pay your own taxes on your salary or wages.

You are not considered self-employed even though you pay your own PAYE tax.

You will need to file an employer monthly schedule and employer deductions form each month, and make a monthly PAYE payment. 

To work out if you’re an IR56 taxpayer it is important to know if you’re an employee or self-employed.