Section RD 16 — Income Tax Act 2007: Payments to private domestic workers

RD 16 Payments to private domestic workers When this section applies (1) This section applies to a person who is employed as a private domestic worker by another person and— (a) the employer is the occupier, or 1 of the occupiers, of a house or premises used exclusively for residential purposes; and (b) the employment— (i) is for the performance of work in or about the house or premises, or a garden or grounds belonging to the house or premises; and (ii) is not for a business carried on by the employer, or an occupation or calling of the employer; and (iii) is not regular full-time employment. No amount of tax withheld (2) No amount of tax is required to be withheld for a PAYE income payment relating to the person’s employment as a private domestic worker when sections RA 8 (Liability of persons receiving payments or benefits) and RD 4(2) apply. Defined in this Act: amount of tax , business , employer , employment , PAYE income payment , private domestic worker , Compare: 2004 No 35 s NC 2(1)