W-2 employee

Chiefly a US term. A W-2 employee is a worker treated as an employee for US tax purposes, with wages reported on Form W-2.

In Australia, do not write W-2. Employees are typically paid through PAYG withholding. Status is still a Fair Work question: employee (including casual) versus independent contractor. An ABN or contract label does not settle it. Sham contracting remains the risk if the relationship is really employment.

Related: 1099 contractor, independent contractor, casual loading.