Sex workers are 'deemed workers'
The status of a person for tax purposes bears no direct relationship to that person’s status as a worker for workers compensation purposes.
According to previous legal cases involving NSW workers compensation matters, sex workers are ‘deemed workers’ of the SSP at which they are performing work (see part 16 for information).
The Workplace Injury Management and Workers Compensation Act 1998 defines a worker as a person who has entered into, or works under a contract of service or training with an employer (whether by way of manual labour, clerical work or otherwise, whether the contract is expressed or implied, and whether the contract is oral or in writing).
You must take out a workers compensation policy to cover all workers (including ‘deemed workers’).
Penalties apply for employers who do not hold a workers compensation policy or who under declare wages paid to workers.
To determine the status of a worker, contact the State Insurance Regulatory Authority (SIRA) on 13 10 50 or lodge a private ruling application.