Contractors v Employees: The differences and why it matters - Part 1

Article by Andrew Tobin, Partner

1. Introduction

The aim of this paper is to provide an overview of the regulatory considerations facing employers/principals who enter into contracts for service with contractors, or who are considering doing so as an alternative to a typical employment arrangement.

The paper has been divided into the following subject areas with the view to providing a practical perspective to employment law practitioners and HR professionals:

• Contracting arrangements over employment arrangements: What's the attraction?
• 'Rights' of contractors
• 'Employer' obligations and liabilities in relation to contractors
• Tax considerations
• Contractor or employee? Tests for telling the difference