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 treated as contractors
We check how businesses hire their workers. You risk penalties and charges if you incorrectly treat an employee as a contractor and don't meet your obligations. You can report a business that is wrongly treating employees as contractors.
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 work it out: employee or contractor
To work out whether your worker is an employee or contractor you need to look at the whole working arrangement. Your 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 work out if you have tax and super obligations.