Delivering on Uber Eats: Do You Need an ABN?

When technology and employment law overlap, employers can recruit potential employees on a more flexible basis. However, when the overlapping occurs, certain basic requirements are often overlooked. Find out if an Uber Eats deliverer needs an ABN and why.

Table of Contents

What is Uber Eats?

Uber Eats is a food ordering and delivery platform. Their app allows users to select food from a restaurant’s menu and have it delivered at a specified time. Uber Eats is subsidiary of its parent company Uber Technologies Inc. 

What is an ABN?

ABN is short for ‘Australian Business Number’. It is an 11-digit number issued by the Australian Business Register which identifies your business. For more information about why you need an ABN and how to apply, see here

Do you need an ABN as an Uber Eats deliverer?

Yes, you will need one as a deliverer. 

Additionally, suppose you are only working as an Uber Eats deliverer with a turnover of less than $75,000. In that case, you will not need to register or pay Goods and Services Tax (‘GST’). However, you will need an ABN and will be required to pay GST for your food deliveries and rides if you are:

  • only an Uber Eats deliverer but with a turnover of more than $75,000; or
  • an Uber Eats deliverer AND an Uber driver.

See here for more information.

JobDo you need an ABN?Do you need to pay GST?
Uber Eats deliverer (only) with less than $75,000 turnoverYesNo
Uber Eats deliverer (only) with more than $75,000 turnoverYesYes
Uber Eats deliverer AND Uber driverYesYes

Why do you need an ABN?

In Australia, Uber Eats deliverers are not employees of Uber. If they were, they would not need an ABN as employees are not entitled to an ABN. There are some debates as to whether or not Uber Eats and ‘ride-sourcing’ drivers are independent contractors. Nevertheless, as an Uber Eats deliverer, you are essentially operating delivery services as a sole trader. As a sole trader, you:

  • have full control over your assets and business decisions;
  • provide commercial services;
  • profit or have an intention to profit from these commercial services; and
  • offer the services regularly.

NOTE: You will not need to apply for an ABN if you are employed by a restaurant to deliver food as part of your employment contract with that restaurant.

Prepare yourself to become an Uber driver today

Start your registration for an Australian Business Number (ABN) in minutes.

How to apply for an ABN?

You can easily apply for an ABN online. Alternatively, we can help you with your registration, application and other additional registrations such as your GST. 

What if you don’t have an ABN?

If you do not have one, Uber will not accept your application to become an Uber Eats deliverer.

Conclusion

As an Uber Eats deliverer, you must have an ABN because you are not an employee of Uber Eats or Uber Technologies Inc. Indeed, technology has blurred our obligations under employment law. As a result, it is essential to understand the nature of your employment and the terms of your employment contract. If you seek clarification on this, we recommend that you contact our employment lawyers

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