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.