Superannuation for Independent Contractors or Consultants

If you pay contractors mainly for their labour, they are employees for superannuation guarantee (SG) purposes, and you may need to pay super to a fund for them.

It doesn't matter if the contractor has an Australian business number (ABN).

Find out more: www.ato.gov.au/Business/Super-for-employers/Work-out-if-you-have-to-pay-super/Super-for-contractors/