PSI – work through an agency

If you receive income that is mainly from your personal efforts, skills or expertise, you may be earning personal services income (PSI). If you earn PSI, you will need to work out whether the PSI rules apply to that income.

Businesses (usually contractors and consultants) who obtain work through an agency (for example, a labour hire firm) may be affected by the PSI rules.

If more than one individual is generating the PSI in your company, partnership or trust, you will need to work through the steps for each individual separately.


When we say 'you' or 'your business', we mean the entity you operate through, whether that is as a sole trader, or through a company, partnership or trust.

You only need to read this section if your business obtains contracts through an agency.

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Personal services income

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    Last modified: 14 Sep 2016QC 46087