Contractor provisions interactive help
A contractor is an entity that agrees to produce a specific result for an agreed price. Payments you make to contractors under a relevant contract are taxable.
You need to establish whether your workers are employees or contractors. If you are paying a contractor, certain exemptions and deductions may apply that will reduce the amount of tax you have to pay.
If you have an employer–employee relationship with a contractor, they will be considered an employee; and the contractor provisions will not apply.
Once you have determined that your worker is not an employee, answer the questions below to see what contractor provisions apply.