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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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Fees and Fines - Revenue NSW

Pay now or learn about your options to manage your fines and fees.

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From home buyer to electric vehicle, we issue and administer a range of grants and schemes.

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Case studies

The following case studies show how different situations can impact your payroll tax obligations.

We also offer a customer education library covering various payroll tax topics.

The case studies are not an interpretation of the legislation, but rather a guide to help you comply.

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