Contractors

Certain tax rules are particularly important for contractors.

What you need to know

Overview

Employee or contractor

Entitlement to an ABN

Engaging contractors

Operating as a contractor

Calculators, rates and forms

Calculators and tools

In detail

Frequently asked questions

Status of workers

PAYG withholding voluntary agreements

Personal services income

ABN entitlement tool (individuals/sole traders)

This decision tool is designed to assist individuals and sole traders to determine whether they are entitled to register for an ABN.

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.

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 - 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.

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.

ABN entitlement tool (individuals/sole traders)

This decision tool is designed to assist individuals and sole traders to determine whether they are entitled to register for an ABN.

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.

Contractors overview

Contractors and employees have different tax and superannuation obligations. This information will explain those obligations and help you decide whether you are, or your worker is, an employee or an independent contractor.

Employee or contractor

Information to help you work out whether you are, or your worker is, an employee or an independent contractor.

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.

Engaging contractors

Contractors must meet their own tax obligations and employers usually don't have to withhold amounts from payments that they make, except in some circumstances.

Entitlement to an ABN

Not everyone is entitled to an Australian business number (ABN), and applying for an ABN is not compulsory. A contractor with an ABN has different goods and services tax (GST) and pay as you go (PAYG) withholding obligations than a contractor without an ABN.

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.

No ABN withholding - questions and answers

This document is an overview on what to do when your supplier does not quote an ABN.

Operating as a contractor

If you are a contractor, you will generally provide for your tax obligations through the pay as you go (PAYG) instalments system.

PAYG withholding - voluntary agreements

This is a fact sheet that explains PAYG withholding - voluntary agreements.

Personal services income - basic information you need to know

Get the basics about whether you receive PSI and if the PSI rules apply.

Personal services income for sole traders

Information for sole traders about personal services income, working out PSI rules and when the rules do and don't apply.

Personal services income terms explained

Brief descriptions of some terms relevant to personal services income.

Contractors overview

Employee or contractor

Information to help you work out whether you are, or your worker is, an employee or an independent contractor.

Engaging contractors

Contractors must meet their own tax obligations and employers usually don't have to withhold amounts from payments that they make, except in some circumstances.

Entitlement to an ABN

No ABN withholding - questions and answers

This document is an overview on what to do when your supplier does not quote an ABN.

Operating as a contractor

If you are a contractor, you will generally provide for your tax obligations through the pay as you go (PAYG) instalments system.

PAYG withholding - voluntary agreements

This is a fact sheet that explains PAYG withholding - voluntary agreements.

Personal services income - basic information you need to know

Get the basics about whether you receive PSI and if the PSI rules apply.

Personal services income for sole traders

Information for sole traders about personal services income, working out PSI rules and when the rules do and don't apply.

Personal services income terms explained

Brief descriptions of some terms relevant to personal services income.