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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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3 replies
42 views
3 replies
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Superannuation requirement for veterinarians employed as contractors | ATO Community