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17 Nov 2025

I'm a sole trader and I recently did some work for a company. It was a one off day job. Initially payroll said they could pay me a, one off payment, however they have now sent an employement form to sign and a superannuation form as well. I just want some clarity on the following please:

Do I need to join a company in order to do any work (labour) due to superannuation tax laws?

They have said due to superannuation laws I needed to be treated as an employee in order to get paid?



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2 replies
286 views
2 replies

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Most helpful reply

JayATO(Community Support)Community Support
19 Nov 2025

Hi @Photoguy911


The company is correct about the superannuation requirements. When you're paid mainly for your labour as a sole trader, you're treated as an employee for superannuation purposes, even though you're operating as a contractor.


This means the company must pay super contributions for you, regardless of whether it's a one-off job. The key factor is that you're being paid principally for your labour rather than providing materials or equipment.


You don't need to 'join' the company as a permanent employee, but they do need to treat you as an employee for super purposes. This is why they've asked you to complete employment and superannuation forms.


You can learn more about this on our difference between employees and independent contractors page.

All replies

Most helpful reply

JayATO(Community Support)Community Support
19 Nov 2025

Hi @Photoguy911


The company is correct about the superannuation requirements. When you're paid mainly for your labour as a sole trader, you're treated as an employee for superannuation purposes, even though you're operating as a contractor.


This means the company must pay super contributions for you, regardless of whether it's a one-off job. The key factor is that you're being paid principally for your labour rather than providing materials or equipment.


You don't need to 'join' the company as a permanent employee, but they do need to treat you as an employee for super purposes. This is why they've asked you to complete employment and superannuation forms.


You can learn more about this on our difference between employees and independent contractors page.

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Do companies have to pay super to sole traders for a one off job? | ATO Community