Business Hub™ · Resource 006
Employee or Contractor?
A quick ATO-aligned check for how a worker is likely to be classified.
Please read: This tool is a general guide based on the ATO's approach in
TR 2023/4 and the High Court decisions in Personnel Contracting and Jamsek (2022).
It gives an indication only — it is not a determination, tax or legal advice. Classification
depends on the totality of your actual contract. Please speak with Clinton & Co before acting.
First, a few threshold questions
Who are you engaging?
An employee must be a natural person. If you've contracted a company, trust or partnership, it's a contracting relationship for tax and super purposes.
Does the worker fall into an "always an employee" category?
Apprentices, trainees, labourers and trades assistants are always treated as employees.
Now the seven ATO indicia
Please answer every question above to see a result.