Hi everyone!
I've recently engaged a technical artist to assist in a game I'm developing.
As the problem I need help with is complex, I've agreed to compensate him on an hourly basis up to a maximum cap in our contract with no guarantee that he'll actually fix it - I've more or less pointed him to the problem and left him alone to bash on it. He has provided his ABN to me, I have given him rights to any IP he generates out of it, and he is working for other projects as well so I believe he meets the criteria for a contractor who I have hired for his labour.
I checked the ATO website and it mentions that superannuation is payable on this webpage - however I have received some conflicting advice from my lawyer and an accountant friend and would like to confirm that:
- My understanding that he is a contractor hired for labour is correct
- Super is payable in this circumstance.
- Super is the only additional liability I have to pay outside of GST.
If anybody has any advice on this please let me know! Thanks!