In-house vs outsourced bookkeeping

An in-house bookkeeper is your employee. An outsourced bookkeeper works for you under a services contract, so the rules for contractors apply instead. The table sets out what business.gov.au says about each, with the ABS earnings figure for employed bookkeepers.

By Book Keeping Pros
Sources checked 15 Oct 2026

What changes between the two

The National Employment Standards set minimum entitlements for an employed bookkeeper. They do not cover contractors.
Full-time and part-time employees get paid annual leave and paid sick or carer's leave; casual employees do not. Contractors negotiate their own leave terms and do not get paid sick or carer's leave.
Employers must hold workers compensation insurance. It does not usually cover contractors, depending on your state or territory's regulator.
The ABS earnings survey counts employees only, so it has a figure for employed bookkeepers and none for outside ones.

Employee or contractor, side by side

Entitlements and insurance as business.gov.au describes them for employees and for contractors. The earnings figure is an ABS survey estimate for all employees in ANZSCO unit group 5512 Bookkeepers, full-time and part-time, in May 2025.
Measure	In-house (employee)	Outsourced (contractor)
National Employment Standards	The minimum entitlements for employees in Australia	They do not cover contractors
Paid annual leave (full-time and part-time employees)	4 weeks for every 12 months worked	Contractors negotiate their own leave entitlements
Paid sick or carer's leave	10 days a year for full-time employees	Not paid, but unpaid carer's leave is available
Workers compensation insurance	Employers must get it from an authorised insurer	Does not usually cover contractors; it depends on your state or territory's regulator
Average weekly total cash earnings, May 2025	$818.80	The ABS survey covers employees only

Source: Department of Industry, Science and Resources, Employees' pay, leave and entitlements; Department of Industry, Science and Resources, Contractor rights and protections; Department of Industry, Science and Resources, Types of business insurance; Australian Bureau of Statistics, Employee Earnings and Hours, Australia, May 2025, data cube 11 (63060DO011_202505.xlsx). Checked 15 Oct 2026.

General information

This page is general information about employing a bookkeeper or engaging one as a contractor, not advice about your arrangements. Treating someone as a contractor when the work is set up like a job can be sham contracting, which is illegal. In Western Australia, sole traders and most partnerships are in the state system, where most of the National Employment Standards do not apply. Sources checked 15 October 2026.

Sources

Employees' pay, leave and entitlements
Department of Industry, Science and Resources. Current at 15 October 2026, released 15 April 2026. Checked 15 October 2026.
© Commonwealth of Australia 2020 (business.gov.au), licensed under CC BY 3.0 AU Licence: CC BY 3.0 AU.
Contractor rights and protections
Department of Industry, Science and Resources. Current at 15 October 2026, released 1 August 2025. Checked 15 October 2026.
© Commonwealth of Australia 2020 (business.gov.au), licensed under CC BY 3.0 AU Licence: CC BY 3.0 AU.
Types of business insurance
Department of Industry, Science and Resources. Current at 15 October 2026, released 8 November 2024. Checked 15 October 2026.
© Commonwealth of Australia 2020 (business.gov.au), licensed under CC BY 3.0 AU Licence: CC BY 3.0 AU.
Employee Earnings and Hours, Australia, May 2025, data cube 11 (63060DO011_202505.xlsx)
Australian Bureau of Statistics. May 2025, released 23 January 2026. Checked 15 October 2026.
Source: Australian Bureau of Statistics, Employee Earnings and Hours, Australia, May 2025, licensed under CC BY 4.0 Licence: CC BY 4.0.