If yes, then you may be liable to pay their Superannuation Guarantee contributions.
If you pay individuals under a contract that is wholly or principally for their labour, you have to make super contributions for them, even if they quote their ABN (Australian business number).
Generally, a contract is principally for labour if more than half of the dollar value of the contract is for a person's labour. This person is considered your employee for super guarantee purposes.
An individual's l...
Continue reading ...