Does superannuation paid for a sub-contractor by a Sole Trader need to be reported through Pay-Day Super when the sub-contractor invoices at irregular times and is paid on invoice?
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Hi @DebhK,
Payday super doesn’t introduce any new reporting requirements for contractors, if you’re not already reporting contractors in STP this doesn’t need to change. However, if they are an employee for super purposes, you will need to make sure that you pay their super and it is received by their super fund within 7 business days.
If you need help determining whether they are an employee requiring super, have a read through the Employee or independent contractor info on our website. We’ve also had a number of questions about contractors in another thread, see Payday Super – Independent Contractors Paid via Bill: Super Timing & QE Obligations.
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