PCG 2024/1
ATO compliance approach to common contractor arrangements
ATO risk-rating contractor vs employee classification.
In plain English
This guidance explains the ATO’s approach to deciding if someone is a contractor or an employee.
This guidance applies to businesses using contractors. It explains how the ATO assesses contractor versus employee classifications. The ATO considers factors like control, payment structure, and integration. This helps businesses understand the ATO’s focus. It was released in February 2024.
Why it matters
Misclassifying workers can have significant implications. This guidance helps businesses accurately determine worker status. It reduces the risk of incorrect payroll tax, superannuation, and other obligations.
AI-assisted summary, grounded in the source link below. Generated 2026-05-23 via gemma3:12b.
Issuing regulator
ATO →Topics
Source: https://www.ato.gov.au. Rules Mate indexes + summarises; always verify against the regulator's live publication.