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Commission sales persons considered as self-employed 043-03050010

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This page has information on the factors used in determining the nature of business of commission sales persons, and how income is assessed for commission sales persons who are considered to be self-employed.

Factors for determining if a commission sales person is self-employed

This table describes the factors used in determining the nature of business of commission sales persons, and how income is assessed for commission sales persons who are considered to be self-employed.

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Step

Action

1

Employed on commission basis

Customer advises they are employed on a commission basis to sell a product and/or recruit other commission sales people.

2

Contract for service

Is the customer under a contract for service (that is, to produce a result)?

3

Level of control

Does the person have a high level of control and choice regarding what work is to be done, how, when, where and what resources are to be used?

4

Profit or loss risk

Does the risk of profit or loss rest with the person?

5

Home based

Does the person purchase goods such as stationery, sample products, etc., and operate from their own home or premises without reimbursement for costs such as electricity, postage and transport?

6

Receive a payment summary?

Does the person receive a payment summary?