Contractor or employee – work it out
There are a number of factors that determine whether you are working as a contractor or as an employee.
None of the following situations make you a contractor:
- you must have an ABN to work
- the work is only for a day or two
- you want to be a contractor
- everyone in the industry has an ABN.
If you are working as an apprentice, labourer or trainee you will always be an employee for tax and super purposes.