If you have engaged a person as a contractor, and they:
- are remunerated wholly or principally for their personal skill and labour, and
- perform the contractual work personally, and
- are paid by reference to hours worked, rather than for the amount of work performed, then
the contractor is considered as an employee, and you are required to make a super contribution for at least that portion of their contract.
Visit www.ato.gov.au and access the employee/contractor decision tool for help identifying workers.