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Regionaltrain(Newbie)Newbie
10 May 2025

I am a sole trader, registered for GST. My accountant is insistent that I must pay the super guarantee for myself, suggesting the 'rules have changed' but I can't see any information where this is the case. Can anyone point me in the direction where it might confirm this?

While I do have a regular company that I work for as a subcontractor, they don't pay me any super.

Thanks!

253 views
1 replies
253 views
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YellowPotato(Taxicorn)Taxicorn
11 May 2025

If you're a contractor eligible for super guarantee, your employer is the one that pays the super guarantee.

https://www.ato.gov.au/businesses-and-organisations/super-for-employers/work-out-if-you-have-to-pay-super/super-for-independent-contractors


A sole trader can't pay themself a wage/super because it's the same entity, you would be doing personal super contributions.

https://www.ato.gov.au/businesses-and-organisations/starting-registering-or-closing-a-business/starting-your-own-business/business-structures-key-tax-obligations#ato-Soletrader

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Super guarantee as a sole trader? | ATO Community