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Are gig economy workers employees or contractors for payroll tax?

Gig workers can be considered independent contractors or employees, or sometimes the platform operator is classed as an employment agent. It depends on the business structure and the workers’ employment relationship. Click the arrow to read the new ‘Gig economy businesses’ page.

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Payroll tax

When using our online payment service to pay your payroll tax, read the following terms and conditions:

  1. Once registered for payroll tax online payment, Revenue NSW will debit your nominated account.
  • Clients will be deemed to have given approval to debit the nominated financial institution account upon receipt of the online payment forwarded to Revenue NSW. Once registered, a client must separately authorise a payment via the online payment form.
  • Revenue NSW will not debit the nominated account for any purpose or at any time other than via an approved authorisation from the client.
  1. It is your responsibility to have sufficient cleared funds available in your account to permit the debiting of the authorised amount by Revenue NSW.
  2. Online payments authorised on or before 5:00 pm on a business day will be debited from the nominated account on that business day.
  • Online payments authorised after 5:00 pm on a business day, or on a day other than a business day, will be debited from the nominated account on the next business day. The date of receipt will be the same as the day that you authorised the online payment.
  • When the future dated payment option is used, the date selected must be on or before the due date for payroll tax.
  1. Interest, and in some cases penalty tax, will apply for late payments in accordance with the Taxation Administration Act 1996.
  2. Revenue NSW's online payment system only accepts one online payment per return period. If you need to make an additional payment for any reason, you will need to contact Revenue NSW to make arrangements.
  3. If you wish to dispute any online payment, contact Revenue NSW or provide full details in writing to:
    Revenue NSW
    GPO Box 4042
    Sydney NSW 2001
  1. Revenue NSW will make every attempt to ensure that disputes over any debit of your account are resolved within 14 business days.
  2. Your online payment registration remains in force until it is cancelled. You can cancel your registration online by using the cancel payroll tax online registration form.
  3. If you change your account and want to continue making online payments, you need to update your details using the update payroll tax online payment details form.
  4. Revenue NSW will notify you at least 14 days in advance of any changes to the terms and conditions of this agreement.
  5. Revenue NSW will protect the privacy of any personal information supplied. Some information may be given to financial institutions involved in the event of a payment dispute, or to verify that Revenue NSW has received a payroll tax online payment registration from you.
  6. Online payment is not available on a full range of accounts. If in doubt, check with your financial institution.
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