I would disagree, based on multiple clues: the body shape is proportional to that of a male, especially in the chest, Adam's Apple, and groin areas; the character is wearing a full body latex suit which goes over the head, which indicates that the orange hair is a wig; most notably, the maid character is folding a pair of men's pants, which could likely belong to the character being redressed. All of my evidence is circumstantial, of course, and does not prove the character is male, but it does provide reasonable doubt. The artist has been known to draw males on the receiving end of such treatment, and this might be one of those works.
