Ngā kaimahi ā-motu tūmataiti Private domestic workers

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.