Miscellaneous 2022

Gig economy and payroll tax implications

Source: The Tax Specialist Journal Article

Published Date: 1 Oct 2022


The provision of services by workers in the gig economy can create uncertainty for "employers" about their liability to payroll tax, including where registration and payment is required, depending on:

  • whether the worker is an employee;
  • whether the worker is an independent contractor, and if so, whether an "exception" to the "relevant contract" provisions applies;
  • whether the "employer" is procuring the services of the worker in and for the conduct of the client's business, such that the arrangement with the worker is a taxable "employment agency contract"; and
  • whether the worker performs their services wholly in one jurisdiction or partly in several jurisdictions, including overseas, and for how long.

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Miscellaneous 2022

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