Employee vs Contractor for PAYG and Superannuation Purposes

Learn how to correctly classify workers for PAYG withholding and superannuation guarantee to minimise tax risks.

In this session, we cover:

• Clarify when the ATO will regard a worker as being an employee at common law

• Explain when a worker will also be regarded as being an employee for superannuation guarantee purposes

• Discuss the ATO’s related compliance strategies under PCG 2023/2 and how you can move your client from being in a high risk to no risk or low risk category         

• Practical measures that you can implement to protect your clients from adverse tax issues