0_0_0_0_623_407_csupload_67167760

Employee or Contractor ?

The Undercover Employee  The Tax Office’s ongoing compliance efforts have some constant focus. One of these is the often flawed characterisation of an employee as a contractor by businesses.   Characterisation is fraught with elements of complexity. For instance, entitlement to annual leave, sick leave and other benefits may arise. An employer’s liability to work cover and payroll tax in …