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Private domestic workers:

  • work in someone else’s home
  • do work for their employer which is not related to the employer’s business
  • are paid directly by their employer
  • do not work more than 30 hours a week on average for each employer.

You are not an IR56 taxpayer if ACC or an ACC client pays you directly to provide an ACC client with:

  • attendant care
  • child care
  • home help
  • attendant care services related to training for independence.

ACC deducts the tax from these payments before they’re made.