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Employee vs Contractor - On the Quest to an Answer

Published on 20 Sep 2011 | Took place at Grand Chancellor, Adelaide, SA

On 2 August 2011 Revenue SA issued Revenue Ruling PTA038 "Determining whether a worker is an employee" outlining their position on when contractors should be considered employees for the purposes of the payroll tax legislation. This is in another example of the importance of ensuring the contractors are correctly treated when considering not just payroll tax, but also superannuation and workcover.

This event took a practical case study approach to this question with a view from both sides of the fence.

Individual sessions

Employee or contractor?

Author(s):  Meg Haseldine

This presentation covers:

  • tax and superannuation laws do not define who is an employee or contractor
  • employee/contractor decision tool
  • registering for an Australian Business Number (ABN)
  • current compliance activity – Promoting a level playing field for business
  • contractor compliance
  • common mistakes
  • key messages.
Materials from this session:

Are you utilising the services of an employee or contractor?

Author(s):  Nari Whittaker

This paper covers:

  • contractor or employee
  • employers responsibility
  • who is an employee?
  • documenting the contract
  • who is an employee at common law?
  • superannuation - Other factors
  • workcover
  • payroll tax
  • fringe benefits tax
  • consequences.
Materials from this session: