Contractor guideline: general contractor provisions – contractor deductions

What it contains

Under WorkSafe’s general contractor provisions, an individual may be considered a worker of a hirer. This guideline explains when a hirer is entitled to use a deduction. It explains:

• the prescribed deduction amounts for different professions and trades
• how a hirer can use a deduction for other types of contractors
• how to interpret the terms used in these guidelines

This Guideline applied from 1 July 2014 and was superseded on 1 January 2018.