Subbie or employee?
An ABN and an invoice don't make someone a contractor — the ATO looks at how the work actually happens. Answer six questions about a worker and see which way it leans.
Can they send someone else to do the work in their place?
Do they supply their own major tools and equipment?
Are they paid a quoted price per job, rather than per hour or day?
Do they fix defects in their own time, at their own cost?
Are they free to take on work for other businesses?
Do they decide how and when the work gets done, within the job requirements?
Answer the six questions about the worker to see which way it leans.
Why getting this right matters
If someone you've been treating as a subbie is really an employee, you can be up for years of backdated super, PAYG withholding you never took out, leave entitlements and penalties on top — and "but they had an ABN" is not a defence the ATO accepts. It cuts the other way too: treating a genuine contractor like staff creates obligations you don't need. This quiz is a general guide based on the ATO's main factors, not a determination — the real test looks at the whole working relationship.
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