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This Guideline applied from 1 July 2014 and was superseded on 1 January 2018.