Employee or contractor?

According to the ATO, employers need to ask the right questions to determine if a
worker is an employee or contractor. Consider the following:
 Ability to subcontract/delegate: Can they pay someone else to do the work?
 Basis of payment: Are they paid based on an agreed quote they provided?
 Equipment, tools and other assets: Do they provide their own tools and
equipment needed to get the job done?
 Commercial risks: Are they legally responsible for their work and liable for fixing
mistakes or defects?
 Control over the work: Do they decide how the work gets done subject to
specific terms in the contract or agreement?
 Independence: Do they operate their own business independently of your
organization?
If the answer is no to some or all of the above, it is likely they are an employee, and
it is important to seek further advice if you want to treat the worker as a contractor.
Getting it wrong will put your organization at risk of penalties and charges.