Feature	TFN Job (Employee)	ABN Job (Contractor)
Visa Risk	Easy to track via payslips.	High risk of miscalculation/audit.
Work Cover	Employer pays for insurance.	You pay for your own insurance.
Super (12%)	Paid by the employer.	Not paid by the employer.
Tax	Deducted automatically.	You must save and pay the ATO.
Industrial Rights	Protected by Fair Work.	Very limited (except "Employee-like" gig workers).

Feature	TFN Job (Employee)	ABN Job (Contractor)
Visa Risk	Easy to track via payslips.	High risk of miscalculation/audit.
Work Cover	Employer pays for insurance.	You pay for your own insurance.
Super (12%)	Paid by the employer.	Not paid by the employer.
Tax	Deducted automatically.	You must save and pay the ATO.
Industrial Rights	Protected by Fair Work.	Very limited (except "Employee-like" gig workers).

Feature	TFN Job (Employee)	ABN Job (Contractor)
Visa Risk	Easy to track via payslips.	High risk of miscalculation/audit.
Work Cover	Employer pays for insurance.	You pay for your own insurance.
Super (12%)	Paid by the employer.	Not paid by the employer.
Tax	Deducted automatically.	You must save and pay the ATO.
Industrial Rights	Protected by Fair Work.	Very limited (except "Employee-like" gig workers).

Feature	TFN Job (Employee)	ABN Job (Contractor)
Visa Risk	Easy to track via payslips.	High risk of miscalculation/audit.
Work Cover	Employer pays for insurance.	You pay for your own insurance.
Super (12%)	Paid by the employer.	Not paid by the employer.
Tax	Deducted automatically.	You must save and pay the ATO.
Industrial Rights	Protected by Fair Work.	Very limited (except "Employee-like" gig workers).