Featured image showing stacks of employment documents and contracts on a desk, representing the complexities of determining whether a worker is a contractor or employee under Australian workplace laws.

Contractor or Employee? Why One Worker Can Be Both — and What Misclassification Now Costs

Compliance /

“They invoice us. They have an ABN. They’re a contractor.”  That reasoning has never been enough, and in 2026 it is actively dangerous. A single worker can be a contractor at common law, an employee for superannuation purposes, and a deemed employee for payroll tax — all at the same time, under three different tests. 

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