Loading
BaileyN(I'm new)I'm new
25 Feb 2026

We have read all the information available but wanted to clarify in this situation if the contractor is considered an employee and therefore eligible for super.

  • They are employed by us on a project by project basis and also work for other companies. These projects usually have a set/estimated completion date for handover.
  • They will quote prior to commencing the project based on either a) a number of hours to complete a project at a set rate or b) a total amount for the project. They will be hired or not based on their quote.
  • There may be a situation where out of scope items may arise and the contractor may need to charge an additional amount to complete the project. This will either be an agreed amount or at times the contractor may need to charge and hourly rate for the out of scope items.
  • Once the project is completed, they may/may not move onto another project for us.
  • There is the odd time a project may be difficult to quote and the contractor will complete the task on an hourly basis. However it will still be a project/task with an agreed result.

299 views
1 replies
299 views
1 replies

All replies

JayATO(Community Support)Community Support
26 Feb 2026

Hi @BaileyN,


Whether your worker is an employee for super depends on the whole arrangement, not just how you pay them. We can’t decide that here, but these factors matter:

  • Is the contract mainly for their labour?
  • Must they do the work personally (no delegation)?
  • Are you paying mainly for time and effort, or for a specific result?

Project quotes, hourly rates, working for others, and fixed handover dates are indicators only. No single factor decides it. What counts is how the work is actually done in practice.


To confirm your obligations, use the superannuation guarantee eligibility decision tool or review the employee or contractor guidance on our website. These tools will help you assess the specific working arrangement against all relevant factors to determine if super contributions are required.

Loading
Clarification on super payment for independent contractor | ATO Community