I am seeking clarification on whether I am required to pay superannuation contributions for an acupuncturist working at my clinic under the following conditions:
- The acupuncturist has chosen the days and hours they wish to work at my premises for the next 12 months.
- They can delegate their clients to another practitioner as needed.
- They can set their own fees and execute treatments according to their own methods.
- They have an ABN and invoice me for their services.
- I provide the equipment necessary for them to carry out their services, but they also have the option to bring and use their own equipment.
- They are responsible for their own Public Liability (PL) and Professional Indemnity (PI) insurance.
Given these conditions, I would like to confirm whether this arrangement qualifies the acupuncturist as an independent contractor, and if so, whether I am still obligated to pay superannuation contributions on their behalf.
Thank you for your assistance in this matter. I look forward to your guidance.