What is a private employer?
An employer is a person who makes a payment to somebody who has been hired to carry out work either in an employment relationship or for individual assignments. A private employer means a person who hires an employee as a private individual.
There are two exceptions that apply to this:
- You are not an employer if the person you hire carries out the assignment as a part of their business.
- You are also not an employer if the salary or the fee is less than specific minimum levels.
What obligations does a private employer have?
Tax regulations stipulate there are a number of obligations an employer must comply with. A number of the regulations have been simplified for private individuals who are employers. We call these private employers in this the brochure. Employers who are a business or self employed person require more information than is presented in this brochure.
We explain below how a private employer is to relate to: