Obtaining work through an agency can affect whether the PSI rules apply to your income.

This information is relevant to you if your business receives PSI and obtains work through an agency (for example, a labour hire firm, group training organisation or employment agency).

If you’re contracting through an agency, where the agency provides your services to a client, the agency will ultimately be responsible for the payment for your services.

There are many factors you need to consider when working out if the PSI rules apply. Obtaining your contracts through an agency may prevent you from passing some of the personal services business (PSB) tests.

PSI does not affect you if you’re an employee receiving only salaries and wages. However, if you’re operating through an entity, such as a company, partnership or trust, and are an employee of that entity, then the PSI rules may still apply.