Employee or contractor

Before your business engages a worker, you need to determine if they will be an employee or a contractor. Your tax and super obligations for employees and contractors are different.

In brief

Basic information for businesses

Difference between employees and contractors

Determining if workers are employees or contractors

Calculators, rates and forms

Decision tools

News

Education and compliance activities

In detail

Apprentices and trainees

Report a business incorrectly treating employees as contractors

Building and construction industry

Apprentices and trainees are employees, not contractors

Explains why businesses can only engage apprentices and trainees as employees and outlines the obligations a business needs to meet.

Employee/contractor decision tool

Businesses can use this tool to determine whether a worker is an employee or contractor. It will give you a decision based on your answers to some questions.

Building and construction industry - employee/contractor decision tool

Businesses in the building and construction industry can use this tool to determine whether a worker is an employee or contractor. It will give you a decision based on your answers to some questions.

Building and construction industry - employee/contractor decision tool

Businesses in the building and construction industry can use this tool to determine whether a worker is an employee or contractor. It will give you a decision based on your answers to some questions.

Building and construction industry - how to determine if workers are employees or contractors

Detailed information about the six factors you need to consider concerning the way your working arrangements are set up. Includes industry-specific information, examples and scenarios.

Employee/contractor decision tool

Businesses can use this tool to determine whether a worker is an employee or contractor. It will give you a decision based on your answers to some questions.

How to determine if workers are employees or contractors

Detailed information about the six factors you need to consider concerning the way your working arrangements are set up. Includes industry-specific information, examples and scenarios.

Common myths about the employee/contractor decision

Eleven common myths that often lead businesses to incorrectly engage a worker as a contractor.

When a worker asks to be a contractor

Find out your responsibilities and the consequences if you incorrectly treat an employee as a contractor. Includes what to do if the worker demands to be treated as a contractor, even though they are an employee.

Employee/contractor decision tool

Businesses can use this tool to determine whether a worker is an employee or contractor. It will give you a decision based on your answers to some questions.

Building and construction industry - employee/contractor decision tool

Businesses in the building and construction industry can use this tool to determine whether a worker is an employee or contractor. It will give you a decision based on your answers to some questions.

How to determine if workers are employees or contractors

Detailed information about the six factors you need to consider concerning the way your working arrangements are set up. Includes industry-specific information, examples and scenarios.

Common myths about the employee/contractor decision

Eleven common myths that often lead businesses to incorrectly engage a worker as a contractor.

When a worker asks to be a contractor

Apprentices and trainees are employees, not contractors

Explains why businesses can only engage apprentices and trainees as employees and outlines the obligations a business needs to meet.

Building and construction industry - how to determine if workers are employees or contractors

Detailed information about the six factors you need to consider concerning the way your working arrangements are set up. Includes industry-specific information, examples and scenarios.

Employee or contractor? Get the facts

Basic information businesses need to know when determining whether a worker is an employee or contractor and the obligations you need to meet.

How to report a business incorrectly treating employees as contractors

If you know or suspect a business is incorrectly treating an employee as a contractor, find out how you can report them to us and the information we need.

Know the difference between employees and contractors

Compare the different characteristics of employees and contractors. Includes industry-specific examples.

Promoting a level playing field for business

Some businesses are obtaining an unfair advantage over their competitors by incorrectly treating their employees as contractors. Find out how we are dealing with this.

Employee or contractor? Get the facts

Basic information businesses need to know when determining whether a worker is an employee or contractor and the obligations you need to meet.

How to report a business incorrectly treating employees as contractors

If you know or suspect a business is incorrectly treating an employee as a contractor, find out how you can report them to us and the information we need.

Know the difference between employees and contractors

Compare the different characteristics of employees and contractors. Includes industry-specific examples.

Promoting a level playing field for business

Some businesses are obtaining an unfair advantage over their competitors by incorrectly treating their employees as contractors. Find out how we are dealing with this.