Your business is responsible for ensuring each of your workers is correctly engaged as either an employee or a contractor and that you are meeting the required tax and super obligations.
To determine whether your worker is an employee or contractor, you need to look at the whole working arrangement and examine the specific terms and conditions under which the work is performed.
There are six factors that you need to consider:
- ability to sub-contract/delegate
- basis of payment
- equipment, tools and other assets
- commercial risks
- control over work
There is no single factor that will be conclusive in determining whether the worker is an employee or contractor. You need to look at the whole working arrangement and consider each of these six factors.
For a complimentary discussion on this issue and how it may affect your business, contact us today on 07 5538 0999.