Superannuation requirement for veterinarians employed as contractors

(Newbie)Newbie

2 May 2026

Hi there, if a veterinarian has an ABN (sole trader) and is employed as a contractor, including a signed contract that states superannuation will not be paid, is there a requirement from employer to pay super in the following circumstances;

work hours are set but work flow is varied (retainer paid and then per call)
work phone is provided
work computer not provided
work cannot be delegated to another person
materials are not required for the role

Thank you

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PayrollDeanne

(Taxicorn)Taxicorn

2 May 2026

G'day @Vetcontract 👋

There are two important factors to consider in these circumstances (click on the hyperlinks):

Employee vs Contractor - has the worker been correctly classified as an independent contractor? If yes, then next factor. If no, then this needs to be addressed, regardless of any myths that were "understood". Penalties apply if businesses get it wrong 🤓
Super for Independent Contractors - the SG legislation extends the definition of "employee" for super guarantee purposes, to include many independent contractors. No "contract" can override the legislative obligations of every employer 😉 Penalties for failing to offer a Choice of Fund or to pay in full, on time, to the right account apply if businesses get it wrong 🫣

Read through the hyperlinked guidance I have provided and determine how it applies to your circumstances 🍀

Deanne

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