Labour Arrangements Remuneration Wages And Salaries Contractor and Consultant Payments Amount Payments made to certain workers (often called contractors or subcontractors under a contract of services arrangement) will be liable for payroll tax if they are engaged under a contract of service (i.e. have a common law relationship of employer/employee). If the worker is a specific individual, is essentially only providing the labour (and in the case of a tradesperson the tools of trade), and is being paid an hourly or piecemeal rate, then it will generally be considered that they are engaged under a contract of service, even if the payment for the work performed is being made to the worker's company, partnership or family trust. Inform the relevant field with the expenditure incurred for labour and services provided under contract other than those in the nature of salaries and wages. For example: - payments to self-employed people such as consultants and contractors including payments subject to a PAYG voluntary agreement to withhold and payments made under a labour hire arrangement - commissions paid to people not receiving a retainer - agency fees (such as advertising) - service fees (such as plant service) - management fees - consultant fees. Do not include the following at the Contractor, sub-contractor & commission expenses label: - expenses for external labour that are incorporated into the amount written at Cost of sales - expenses for accounting or legal services included at all other expenses. This element has been retired and should no longer be used. Remuneration Wages And Salaries Payments Contractor And Consultant Amount This is the value, during the relevant period, for the amount of payments made to contractors and consultants. A contractor is a person or business which provides goods or services to another entity under terms specified in a contract. A consultant is a professional who provides professional or expert advice in a particular area. Payments made to contractors and consultants may include: - payments to self-employed people such as contractors and consultants including payments subject to a PAYG voluntary agreement to withhold and payments made under a labour hire arrangement - commissions paid to people not receiving a retainer - agency fees (such as advertising) - service fees (such as plant service) - management fees - consultant fees.