ato logo
Search Suggestion:

Working as a contractor

Check if you're a contractor or employee and if you need to register for an ABN or certain tax roles.

Last updated 14 June 2023

What you need to know

It's essential to find out what your tax and super obligations will be when you start work as a contractor. Knowing these obligations from the start can save you time, money and stress later on.

As a contractor, you can be:

  • an individual (sole trader) or
  • working in your own company, partnership, or trust.

You might even call yourself an independent contractor, sub-contractor or a 'subbie'.

As a contractor, you're starting or running your own business, therefore you:

If you're a contractor in the building and construction industry, you must also lodge a taxable payments annual report (TPAR).

Check if you are an employee or contractor

Contractors have different tax and super obligations to employees. Use, employee or contractor - what's the difference to check whether you should be an employee or contractor.

You can also review common myths about being a contractor which may help you work out your work type and position.