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ceecee12(Newbie)Newbie
24 Sept 2024

I am a singing school, I have multiple teachers that I have contracted to teach students. The teachers have their own ABN and they are contractors not employees, they manage their own work hours and days, and there is no regular shifts or hours that need to be completed. The students pay me directly, and then the contractors invoice me for the students they have taught (students pay per session).

Do I need to pay super for the contractors?

1,497 views
1 replies
1,497 views
1 replies

Most helpful response

Most helpful reply

JayneATO(Community Support)Community Support
25 Sept 2024

Hey @ceecee12,


If you pay independent contractors mainly for their labour, they would be considered employees for super guarantee purposes. Regardless of if the contractor has their own ABN.


Therefore, you'd need to pay super for them.


Check out the info we have on super for independent contractors.


You might also like to have a look at the info we have on employee or independent contractor.





All replies

Most helpful reply

JayneATO(Community Support)Community Support
25 Sept 2024

Hey @ceecee12,


If you pay independent contractors mainly for their labour, they would be considered employees for super guarantee purposes. Regardless of if the contractor has their own ABN.


Therefore, you'd need to pay super for them.


Check out the info we have on super for independent contractors.


You might also like to have a look at the info we have on employee or independent contractor.





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Do I need to pay super to a contractor? | ATO Community