Independent contractors work under their own ABN, pay their own taxes and GST (if applicable) to the ATO. They also pay their own superannuation, although in some circumstances they may be entitled to paid superannuation entitlements if their employer provides all or most of the necessary materials and equipment needed to complete the work. Use the ATO Employee/contractor decision tool External link (opens in same window) to check.
Articles in this section
- Am I eligible to start a business?
- What are the benefits of officially being a business?
- How do I know if it's a business or a hobby?
- What is an independent contractor?
- What is Personal Services Income (PSI) and how do I know if I can receive it?
- Are my obligations different as an independent contractor?