Announcements
We’re in read-only mode while we do some scheduled maintenance to bring you a bigger, better and brighter online community.
You can still search the site to find answers or take a look at our current top 10 questions.

ATO Community

Re: Who's Responsible for Super Contributions in 'Freelancing' for Overseas Company

Newbie

Views 587

Replies 1

An overseas company headquartered in Europe with no Australian entity wants to offer me a freelance contract for working remotely from Australia. The company wants to pay me by the hour with fixed number of hours per week. The work will involve anything assigned by the company as needed. With the exception of independence and equipment (for remote working), it would satisfy the description of an employee rather than a contractor outlined here: https://www.ato.gov.au/individuals/working/employee-or-contractor---what-s-the-difference/

 

My main question is who should be responsible for super contributions in this case? Is it the European company or me? Also, will I be considered a contractor for taxation purpose, i.e., need an ABN, perform quarterly BAS reporting and report income as business income?

1 ACCEPTED SOLUTION

Accepted Solutions

Most helpful response

Enthusiast

Replies 0

Use this calculator to work out if you're a contractor or an employee as a starting point. https://www.ato.gov.au/business/employee-or-contractor/

Then have a look at this page, if you're an employee than your employer should be paying super https://www.ato.gov.au/Individuals/International-tax-for-individuals/In-detail/Foreign-income-of-Aus...
1 REPLY 1

Most helpful response

Enthusiast

Replies 0

Use this calculator to work out if you're a contractor or an employee as a starting point. https://www.ato.gov.au/business/employee-or-contractor/

Then have a look at this page, if you're an employee than your employer should be paying super https://www.ato.gov.au/Individuals/International-tax-for-individuals/In-detail/Foreign-income-of-Aus...