Trying to figure out. Plumber A subcontracts to plumber b. He works certain days on and off, around 80k per year in labour. He has an ABN and own business. Plumber. B tells him what days he needs him. Where to go and what to do. The contractor does not supply any materials, does not take the financial risk, is paid either hourly or a day rate. Is he entitled to super?
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"Plumber. B tells him what days he needs him. Where to go and what to do. The contractor does not supply any materials, does not take the financial risk, is paid either hourly or a day rate."
If plumber B was an employee the working arrangement may well be.
Plumber. B tells him what days he needs him. Where to go and what to do. The employee does not supply any materials, does not take the financial risk, is paid either hourly or a day rate.
Some ATO information below.
Employee or independent contractor - what's the difference | Australian Taxation Office
"Make super contributions for independent contractors if you pay them:
- under a verbal or written contract that is mainly for their labour (more than half the dollar value of the contract is for their labour)
- for their personal labour and skills (payment isn't dependent on achieving a specified result)
- to perform the contract work (work cannot be delegated to someone else)."
Super for independent contractors | Australian Taxation Office
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