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RD 15: Payments of salary or wages in pay periods
or “How your pay is calculated and taxed for different work situations”
You could also call this:

“How tax works for part-time workers in private homes”

This section is about people who work as private domestic workers in someone’s home. If you work in someone’s house or garden, and it’s not for a business or the homeowner’s job, this might apply to you. It’s also not for people who work full-time regularly.

If you’re a private domestic worker, the person who hires you doesn’t have to take any tax out of your pay. This is because of special rules in sections RA 8 and RD 4(4) of the law.

Remember, this only applies if you’re working in a private home, not for a business, and not as a regular full-time job.

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Next up: RD 17: Payment of extra pay with other PAYE income payments

or “How employers calculate tax on extra pay alongside regular earnings”
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Part R General collection rules
Employment-related taxes: Adjustments for certain PAYE income payments

RD 16Payments to private domestic workers

  1. This section applies to a person who is employed as a private domestic worker by another person and—

  2. the employer is the occupier, or 1 of the occupiers, of a house or premises used exclusively for residential purposes; and
    1. the employment—
      1. 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
        1. is not for a business carried on by the employer, or an occupation or calling of the employer; and
          1. is not regular full-time employment.

          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(4) apply.

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          Notes
          • Section RD 16(2): amended, on , by section 205 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).