We’re currently updating the guide for the tax return

The content on this page is about the tax return you submitted in 2021. We’re currently updating it for the tax return you are going to submit in Spring 2022. All our guidance about the tax return will be updated before you receive your tax return for the 2021 income year. There is also help and guidance in your tax return.

Private employer

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: