Employees v Contractors – Avoiding the Tax and Super Pitfalls
Overview
A practical guide to the minefield of “employee v contractor” decisions and the tax implications of getting it wrong
There is great deal of confusion about the implications of categorising a worker as an individual or a contractor. The goalposts are moving, with several significant cases, new legislation and a recent ATO ruling to consider.
This session looks at the tax and super implications for both the business and the individual, considers the costs of getting it wrong and outlines what employers have to do to build a defensible case.
Amongst the topics to be covered:
- The impact of structuring worker engagement on PAYG(W), FBT and Super Guarantee liabilities
- How do recent court cases impact the decision-making process?
- The impact of recent Fair Work legislation, setting out a statutory framework for employees and contractors
- New ATO guidance which must be considered by employers, and how it differs to previous guidance
- Why avoiding PAYG(W) doesn’t necessarily mean that an employer also avoids super guarantee liabilities
- Compliance and documentation – what you need to do to avoid ATO challenge
- Costs and penalties of getting it wrong
Learning Outcomes:
Attendees can expect to complete the session with a detailed understanding of the distinction between employees and contractors and the tax implications of each.
Suited to:
This session is suited to all accountants and tax practitioners with business clients who engage workers.
This On Demand recording Includes:
- Recording of the Live Webinar, which can be viewed multiple times, for as long as required
- Presenters contact details for follow up questions
- CPD Quiz
- CPD Certificate
- CPD Report – Logged automatically
- PowerPoint Presentation
- Verbatim Transcript, with Searchability
- Supporting Documentation
Course syllabus
3 lessons
- Video – Employees v Contractors – Avoiding the Tax and Super PitfallsVideo
- Feedback Survey QuestionsSurvey
- Knowledge QuizTest
Your presenter
Mark ChapmanH&R Block
is the author of Life and Taxes: A Look At Life Through Tax and has edited and updated the second, through to the eighth, editions of Australian Practical Tax Examples, published between 2019 and 2025 by Wolters Kluwer CCH Australia.
He has over 30 years experience as a tax professional in both the UK and Australia, specialising in tax for small business and individuals. He is a fellow of the Institute of Chartered Accountants in England and Wales, a fellow of CPA Australia and a member of the Chartered Institute of Taxation. He holds a Masters of Taxation Law with the University of New South Wales.
Since 2015, Mark has been Director of Tax Communications with H&R Block Australia. He writes regularly on tax issues for numerous media outlets and presents on topical tax topics at seminars and other events. He broadcasts frequently on radio and television and writes a regular column for Money Magazine and Yahoo7 Finance. As a tax practitioner in the UK, he occupied a number of senior positions before moving to Australia in 2007 to join the Australian Taxation Office (ATO) as a senior director.