1099 contractor

Chiefly a US term. A 1099 contractor is a self-employed worker paid outside US payroll, rather than as a W-2 employee.

In Australia, do not write 1099. The local term is independent contractor (sometimes ABN contractor in everyday speech). An ABN or contract wording does not settle status. If the relationship is really employment, sham contracting rules under the Fair Work Act apply. Casual employment with casual loading is a different, recognised employee status — not a contractor workaround.

Related: W-2 employee, independent contractor, casual loading.