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What is an IR56 taxpayer?

An IR56 taxpayer pays their own taxes on their wage or salary.

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.

You cannot be an IR56 taxpayer if you’re self-employed. Check below to see if you’re self-employed or an employee.

The IR56 taxpayer’s handbook – IR356 – can help you decide.

You need to register as an IR56 taxpayer.

Your monthly obligations

Every month you need to:

  • calculate your PAYE and other deductions
  • file your employment information with us
  • pay PAYE and other deductions to us.

The amount of PAYE and other deductions you make depends on your tax code.

You need to file your employment information within 10 working days of the end of the month in which you got paid. You can file electronically in myIR or by paper.

You need to pay PAYE and other deductions to us by the 20th of the following month.

You can find out more about your monthly obligations in the IR56 taxpayer’s handbook – IR356 on the page below.

Self-calculate IR56 PAYE

Last updated: 25 Nov 2020
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