NFP conducts a childern's eisteddfod, which calls for them to contract judges to adjudicate children's performances. The judges agree on their respective payment and a contract is signed. In addition some judges are also paid for their travel and accommodation as they cannot commute to venue. The judges are sole traders/independent contractors. Does the NFP have to pay superannuation on the fee agreed? I have noted the following online.
In certain circumstances you must pay superannuation for contractors who are deemed to be employees for superannuation purposes. These circumstances include the following.
- If the worker works under a contract that is wholly or principally for their labour.
- A sportsperson, artist or entertainer paid to perform, present or participate in any music, play, dance, entertainment, sport, display or promotional activity, or similar activity.
- A person paid to provide services in connection with any performance, presentation or participation in these activities.
- A person paid to perform services related to the making of a film, tape, disc, television or radio broadcast.
Your assistance is greatly appreciated.
Cheers
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