When we say building and construction employee, we mean employees engaged in the following or similar roles:
- construction managers and supervisors
- builders
- surveyors
- architects
- heavy equipment operators
- project managers and schedulers
- concreters, scaffolders and landscapers.
The tradespeople and apprentices in the following professions are also building and construction employees:
- plumbers
- electricians
- carpenters
- painters
- plasterers
- bricklayers
- glaziers
- welders and boilermakers
- roofer
- floor covering installer.
For more information and examples related to tradespeople and apprentices, see Tradesperson - income and work-related deductions and Apprentices and trainees - income and work-related deductions.
Some engineers work in the building and construction industry as well. For more information and examples related to engineers, see Engineers - income and work-related deductions.