Locum paramedicine in Australia is a growing field, with AHPRA-registered paramedics taking on event medical cover, industrial site work, sporting events, festivals, and ad-hoc agency shifts alongside or instead of a permanent ambulance service role. Setting yourself up correctly from the start, whether that means registration, an ABN, or GST, makes a real difference to what you keep at tax time.
This is general information, not personal financial or tax advice.
Paramedicine Board registration: what locums need to know
Since 1 December 2018, anyone who uses the title "paramedic" in Australia must hold registration with the Paramedicine Board of Australia, which operates under AHPRA. That applies regardless of whether you work for a state ambulance service, a private event company, or directly with a sporting club.
Registration is national: it is recognised in every state and territory, and your name appears on the public AHPRA register. Current annual registration fees are $282, with a one-off application fee of $190 for new applicants. Renewal falls due by 30 November each year.
To keep your registration current you must complete 30 hours of continuing professional development (CPD) each year, with at least 8 of those hours in an interactive setting with other practitioners. You must maintain a portfolio documenting learning goals, planned activities, reflections, and evidence of completion. This requirement applies to general and provisional registration; non-practising registration is exempt. If you are running locum shifts across multiple providers, your CPD obligations do not change. Keep a running log. A tool like Sessional's AHPRA and CPD tracker can help you stay on top of renewal dates and hours without spreadsheets.
ABN and business structure
To invoice clients for locum or event shifts as a contractor, you need an ABN. You can register for an ABN as a sole trader through the Australian Business Register at no cost. Most event and industrial medical companies pay contractors via ABN invoice rather than PAYG, so having one in place before your first shift is essential.
A sole trader structure is the simplest starting point. You report business income in your individual tax return and claim deductions against it. Some paramedics later move to a company (Pty Ltd) or trust structure for asset protection or tax planning, but a sole trader ABN is all you need to get started. If you want a quick invoice to send to your first client, the Sessional invoice template has ABN and GST fields built in.
GST: when you must register and how it works on your invoices
If your total annual turnover from all business activity reaches $75,000 (GST-exclusive), you must register for GST with the ATO and charge 10% on your invoices. If you are under that threshold, registration is optional, though many contractors register early to reclaim GST on work-related purchases.
Once registered, you add 10% GST to each invoice. If your shift rate is $50 per hour (exclusive of GST) and you work a 10-hour event, your invoice reads $500 plus $50 GST, totalling $550. You collect the $50 on behalf of the ATO and remit it via your Business Activity Statement (BAS), usually lodged quarterly. You can offset it against GST you have paid on business purchases. The Sessional GST and BAS dashboard tracks your running turnover so you can see when the $75,000 threshold is approaching.
Super, PSI, and tax planning as a sole trader paramedic
As a sole trader you are not legally required to pay super guarantee contributions for yourself, but you should. Voluntary concessional contributions (pre-tax, claimed as a personal tax deduction) are capped at $32,500 per year for 2026-27, and contributions count toward that cap regardless of whether they come from a super fund or an employer. Making regular contributions into your chosen fund protects your retirement savings without waiting for an employer to do it.
Personal services income (PSI) rules are relevant to most locum paramedics. The ATO considers income to be PSI when more than 50% of the value you deliver under a contract comes from your personal skills and efforts rather than from assets, equipment, or other employees. Event and shift work almost always qualifies. When PSI rules apply, the types of deductions you can claim are limited to those an employee could claim, which means some business expenses that would otherwise be deductible are disallowed. Passing one of the four Personal Services Business (PSB) tests (unrelated clients, business premises, employment/subcontracting, or results tests) can exempt you from the restrictions. Speak to a registered tax agent about your specific arrangements.
Vehicle costs are a common and legitimate deduction for locum paramedics travelling between workplaces. For 2025-26 the ATO cents-per-km rate is 91 cents per kilometre, capped at 5,000 business kilometres per vehicle per year. At the cap, that is a deduction of $4,400. Use the Sessional cents-per-km tool to log trips automatically against each shift.
Rates for event and industrial work
Market rates for freelance paramedics in event and industrial roles vary by state, event type, and experience, but $40 to $70 per hour (plus GST if registered) is a commonly cited range for event cover in 2025-26. Industrial site contracts, particularly fly-in fly-out or remote roles, attract higher rates, sometimes $80 to $120 per hour or more, reflecting the additional isolation and response responsibility. Private event medical companies typically pay via ABN invoice for shifts under a set number of hours or days, rather than treating contractors as employees. Confirm the engagement in writing before the shift: whether you are supplying your own equipment, PPE, or consumables matters for both your insurance obligations and your deduction claims.
How Sessional helps locum paramedics
Sessional for paramedics is designed for AHPRA-registered contractors managing shifts across multiple event and agency clients. The earnings dashboard tracks income across all sources and maintains a rolling tax reserve so end-of-year bills do not come as a surprise. The super tracker records voluntary contributions against the $32,500 concessional cap. Invoicing with automatic payment chasers means you spend less time following up after events. And AHPRA registration and CPD expiry alerts keep your compliance calendar visible year-round. View pricing or explore the help centre to see how it fits your workflow.