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Yellow_Zebra(Initiate)Initiate
9 Nov 2024

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!

1,702 views
3 replies
1,702 views
3 replies

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Taxduck(Taxicorn)Taxicorn
9 Nov 2024

Try the superannuation guarantee eligibility tool.

Superannuation guarantee eligibility decision tool | Australian Taxation Office

Yellow_Zebra(Initiate)Initiate
17 Nov 2024

Heya Taxduck! Sorry for the late reply, I was out at a conference all week. Based on the tool I think I would be paying superannuation - but that's it. I don't need to pay any other employee stuff like PAYGW or be eligible for worker's compensation, etc. right?

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Do I only need to pay super for a contractor hired for labour? | ATO Community