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 for labour hire firms or individual workers.
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.
Provided your responses accurately reflect the working arrangement, you can rely on the result provided by the tool. 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.
The information you provide and the answers you select are not stored. You will remain anonymous 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 Work Cover obligations.
If you’re still unsure about your circumstances you should seek independent advice or request a private ruling.