What is an IR56 worker?
An IR56 worker pays their own taxes on their wage or salary.
You could be an IR56 worker if you're:
- embassy staff
- a New Zealand-based employee of an overseas employer
- a United States Antarctic Program worker
- a part-time private domestic worker, such as a home helper, caregiver, a support person caring for and supporting a disabled person while the full-time carer has a break, nanny or gardener.
You cannot be an IR56 worker if you’re self-employed. Check below to see if you’re self-employed or an employee.
You need to register as an IR56 worker.
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 worker handbook – IR356, which you can find at the bottom of the page.
New Zealand-based employee of an overseas employer
There may be some additional requirements for these people.