ATO logo

Employee or independent contractor

Work out if your worker is an employee or independent contractor as it affects your tax, super and other obligations.

Difference between employees and independent contractors

Employees work in and are part of your business. Independent contractors provide services to a principal’s business.

Employees incorrectly treated as independent contractors

See penalties and charges if you incorrectly treat an employee as a contractor, and how to report such a business.

Your tax and super obligations

Your tax and super obligations vary depending on whether your worker is an employee or independent contractor.

Myths and facts

Common myths causing businesses to get it wrong when determining if a worker is an employee or independent contractor.

QC33182