A-Z index

Employee or contractor

Employee or contractor
Businesses can use this tool to work out whether a worker is an employee or contractor. It will give you a decision based on your answers to some questions.
Employee or contractor - what's the difference
Find out the main differences between working as an employee and working as a contractor.
Employees, contractors and suppliers
How you deal with suppliers may depend on whether or not they quote an ABN on their invoices. The records you need to keep for workers will depend on whether or not they are contractors or employees.
How to determine if workers are employees or contractors
To correctly work out whether your worker is an employee or contractor for tax and super purposes, you need to look at the whole working arrangement. A worker isn’t automatically a contractor just because they have an ABN or specialist skills or you only need them during busy periods. Our Employee/contractor decision tool makes it easy to get the right answer.
If employees are wrongly treated as contractors
We check how businesses hire their workers. You risk penalties and charges if you wrongly treat an employee as a contractor and don't meet your obligations. You can report to us a business that is wrongly treating employees as contractors.