Employers: What do apprentices, trainees, labourers and trades assistants all have in common? Apart from being great at finding the ‘stripy’ paint, ‘elbow’ grease and ‘long weights’… they’re always employees, never contractors.
Even if your workers have an ABN, you’ll risk charges and penalties for your business if you incorrectly treat them as a contractor.
You’ll need to meet the same tax and super obligations for these employees as you do for any others in your business.
Find more info by visiting www.ato.gov.au/Business/Your-workers/Employee---checklist/