Employee or contractor decision tool

The employee or contractor decision tool is currently unavailable pending a review.

Information to help you determine whether your worker is an employee or contractor is available at employee or contractor.

On 9 February 2022, the High Court handed down decisions in CFMMEU v Personnel Contracting [2022] HCA 1 and ZG Operations v Jamsek [2022] HCA 2, which impacts ATO advice and guidance about classifying workers.

We are currently considering these decisions and the impact they will have on the worker-classification risk. We have published a decision impact statement.

We are reviewing our public advice and guidance products and we will make any necessary updates to reflect the principles set out by the High Court.