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 and access the employee/contractor decision tool for help identifying workers.