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Sparky101(Newbie)Newbie
25 Feb 2025

Hi there.


Apologies if this has been answered before but as a small electrical business I want to make sure I’m doing what’s right when it comes to Subbys and super.


I read many of the ATO pages and links but can’t find a concrete answer for my circumstances. So any advice would be much appreciated.


My company is setup as a trust. I occasionally use other electricians who range from trusts to partnerships to sole traders, to subby for a day here and there throughout the year. I’d be lucky for example to use one subby for up to 20 days throughout the course of a FY.


Under these circumstances am I required to pay super if their invoice is predominately for labour even though their work for my company is sporadic

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PayrollDeanne(Taxicorn)Taxicorn
25 Feb 2025

Hiya @Sparky101 👋


Did you come across the ATO's Super Guarantee Eligibility Decision Tool? It asks specific questions about your arrangements.


Deanne

Sparky101(Newbie)Newbie
25 Feb 2025

Yes, iv used that link but it seems really ambiguous. Even if you identify that yes the subby is an independent contractor and not an “employee” there’s still discussion that you may still need to pay them super. It just seems difficult to understand where that starts and stops. I can understand if a subby works predominantly for you (say fixed amount of hours each week), however if they don’t then what’s the extent of my obligation

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super obligations for independant contractors | ATO Community