A contractor is more likely to:
- be engaged to carry out a particular task using his or her own skill and judgement;
- employ others, delegate or sub-let work to another;
- be paid on the basis of a quotation for the job;
- supply his or her own tools and materials;
- carry on an independent business in his or her own name or under a business or firm name;
- be affected by PAYG tax arrangements.
An employee is more likely to:
- be subject to direction from the employer as to the work to be performed and the time and manner in which it is performed;
- be required to actually carry out the work;
- be paid on a time basis;
- have tools and materials supplied by the employer;
- work exclusively for a single employer
For more information see our
Worker or contractor site.
