Are you an Employee or a Contractor?
The ATO have designed a tool that you can use 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.
To access the tool click here.
What this decision tool gives you
After answering some questions about the working arrangement between you and your worker(s), 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.
You are able to use this as 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. However you must keep the report as you will be kept anonymous on the website at all times.
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 are concerned with the information the tool provides or you have questions, please call the office on 1300 788 491.
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