You could be an IR56 taxpayer if you’re:
- embassy staff
- a New Zealand-based representative of an overseas company
- a United States Antarctic Program worker
- a part-time private domestic worker, such as a home helper, caregiver, nanny or gardener.
If you’re an IR56 taxpayer you need to pay your own taxes on your salary or wages.
You are not considered self-employed even though you pay your own PAYE tax.
You will need to file an employer monthly schedule and employer deductions form each month, and make a monthly PAYE payment.
To work out if you’re an IR56 taxpayer it is important to know if you’re an employee or self-employed.