|August 26, 2019
120 Russell Street
Toowoomba Qld 4350
|T - +61 7 3231 2400
Employers have multiple obligations with respect to their employees: PAYG withholding, superannuation contributions, payroll tax and WorkCover.
There is a common law test for employees, which applies to all of these obligations. However, each piece of the relevant legislation then deems particular individuals (and in some cases, entities) to be employees when they are not.
The risk that we often see is employers or their advisers missing, or misapplying, the deeming provisions. This can have severe consequences if the error is extrapolated across a contractor base. And, in some cases, directors are personally liable.
In this session, we will work through case studies to help you identify:
- who are employees at common law
- the factors the recent cases have focused on when considering whether individuals are employees or contractors
- when individuals are deemed to be employees for superannuation guarantee charge purposes
- when individuals and entities are deemed to be employees for payroll tax purposes under the relevant contractor and employment agent provisions
- when individuals are deemed to be employees for WorkCover purposes.
We look forward to you joining in the discussion.