Paying Super for Independent Contractors

 

Under Payday Super, eligibility rules remain unchanged, only the timing of payments has changed. If you engage independent contractors primarily for their labour, skills or time – you must pay their supe even if they have an ABN, invoice you or sign a contractor agreement.

 

Key Requirements:

• Payment Deadline – super must b paid each payday and reach the fund within 7 business days.
• STP Reporting – using Single Touch Payroll (STP) for contractors is optional, but if used, you must report qualifying earnings and super liabilities.

For a full list of these specific details, please visit the ATO website: Paying super for independent contractors

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