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 it is important you let us know.
Businesses that incorrectly treat employees as contractors can often undercut their competitors and obtain an unfair competitive advantage. These businesses illegally lower their labour costs by not meeting all their tax, super and other government obligations for their workers.
Workers being incorrectly treated as contractors can also miss out on their employee rights and entitlements.
Report a business
You can report a business that is incorrectly treating an employee as a contractor through our Tax Evasion Reporting Centre. You can report the business to us confidentially by phone, online, fax or letter.
You are under no obligation to provide your name when giving us information. However, if you give your name and a contact number, it allows us to ask you for more information later if necessary.
Information we need
Details of the business
We need to be able to identify the business that is incorrectly treating an employee as a contractor. Provide as much of the following detail as possible:
- business name
- Australian business number (ABN) or Australian company number (ACN)
- industry the business works in
- address of where the business is located
- business's phone number.
Details about the situation
Tell us about why you think the worker is an employee and not a contractor. For example, if:
- the business requested or pressured the worker into obtaining an ABN for the job even though they were not entitled
- you have used the Employee/contractor decision tool and it gave an 'employee' result
- the type of work performed is usually done by an employee, not a contractor - information you could provide about this may include
- payment, for example, the worker is paid for the time they work
- working hours, for example, the worker has rostered or set hours
- the business's level of control over the work completed, for example, the business tells the worker how the work needs to be completed
- location, for example, the worker must complete their work at the business's premises or on-site at a location the business specifies
- tools and equipment, for example, the business provides all or the majority of the tools and equipment to complete the work.
If a business is incorrectly treating an employee as a contractor they may be avoiding some or all of their tax and super obligations. If possible, tell us about whether the business has:
- withheld any tax from payments made to the worker
- paid any super for the worker.
Making a report to the Tax Evasion Reporting Centre
Employee or contractor
Find out more
End of find out more
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.