After considering the factors that indicate the existence of an employee/employer relationship, the Tribunal found on their analysis of circumstances, that the contractor was an employee.

Indicators that suggest an employee/employer relationship exists include:

• the level of control between an individual and the other party; 
• the mode of remuneration;
• the provision for annual leave; and 
• the right to suspend or dismiss an individual by the other party.

The classification of an individual as an employee or as an independent contractor is just not based on the legal terms used in a contract. All of the facts and circumstances of the particular situation must be considered.

An individual engaged for their labour can be deemed to be an employee for superannuation guarantee purposes even where the individual is a contractor.