Private domestic workers:
- work in their employer’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.
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Last updated:
11 May 2021