Does an organisation ( a small unfunded not-for-profit) have to pay superannuation for a bookkeeper who we consider to be a contractor and who is not considered an employee, who will be asked to invoice us periodically for their work, who works as a sole trader with many other clients and has their own ABN?'
Hi @MJunge,
It depends on the nature of the arrangement. If you pay the bookkeeper mainly for their labour, they're an employee for superannuation guarantee (SG) purposes, and you must pay super for them. The fact they have an ABN and invoice you doesn't change this.
You must make super contributions for independent contractors if you pay them:
If the bookkeeper works for many other clients as a sole trader and can delegate the work, they may be a genuine independent contractor and you wouldn't need to pay super. However, if the contract is mainly for the bookkeeper's personal labour and they must do the work themselves, super applies even though they have an ABN.
You can use our super for independent contractors information to review your specific arrangement. If you're still unsure whether super applies in your situation, contact us on the business enquiries line.
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