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.