Not sure if you are, or your worker is, a contractor or an employee? Contractors and employees have different rights and obligations, so it is important to work this out. Whether you are a worker or someone who pays a worker, the contractor decision tool can help you understand what your working relationship is. How the tool works The tool asks 16 questions that are based on what the courts consider when deciding whether someone is in: •an employee to employer relationship, or •an independent contractor to hirer (or business to business) relationship Once you have submitted your answers, you will get a report that: •identifies whether each of your answers points more to an independent contractor or an employee relationship •indicates what your relationship might be based on all your answers. You should also know that when we say “payer”, we mean the employer or hirer. Then we say “worker”, we mean the employee or the contractor. What the contractor decision tool does not do The contractor decision tool is a guide only and doesn’t have any legal force or effect. You cannot rely on the tool to decide whether someone is an independent contractor or employee under any particular legislation. You may need special assessments under legislation such as: •taxation •superannuation •workers' compensation •payroll. If you want to work out what your working relationship is under taxation legislation, try the ABN Entitlement Tool on the Australian Taxation Office website. You can use the tool even if you already have an ABN.