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  • Employee/contractor decision tool

    You can use the Employee/contractor decision tool to work out if your worker is an employee or contractor for tax and super purposes.

    The decision tool is for use by businesses that engage and pay a worker.

    The tool is not designed to be used by:

    • labour hire firms
    • individual workers
    • operators or drivers deriving income in connection with ride-sourcing arrangements.

    What this decision tool gives you

    After answering some questions about the working arrangement between you and your workers, you will receive a report:

    • outlining whether your worker is an employee or contractor for tax and super purposes
    • detailing the tax and super obligations you need to meet.

    Provided your responses accurately reflect the working arrangement, you can rely on the result provided by the tool for tax and super purposes. It is a record of your genuine attempt to understand your obligations for your worker and would be considered if we review your working arrangement in the future.

    For record keeping purposes please keep a copy of the result provided by the tool.

    Note: The information you provide and the answers you select are not stored. You will remain anonymous at all times.

    Next step:

    Media: Employee or contractor? Avoid the myths Link (Duration: 01:39)

    Important information

    The Employee/contractor decision tool:

    • uses the information you provide to outline your tax and super obligations
    • is based on the outcomes of court cases that considered various indicators to establish whether a person is an employee within the common law meaning of the term
    • does not consider other obligations – for example, payroll tax or WorkCover obligations.

    If you’re still unsure about your circumstances you should seek independent advice or request a private ruling.

    See also:

    Last modified: 15 Aug 2018QC 19387