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  • Contractors

    If you're a contractor but considered an employee for super purposes, you may be entitled to super from your employer.

    If you’re a contractor paid wholly or principally for your labour, you’re considered an employee for super purposes and entitled to super guarantee contributions under the same rules as employees.

    A contract may be considered ‘wholly or principally for labour’ if:

    • you’re paid wholly or principally for your personal labour and skills
    • you perform the contract work personally
    • you’re paid for hours worked, rather than to achieve a result.

    For super to apply, the contract must be directly between you and your employer. It can’t be through another person or through a company, trust or partnership.

    To work out if you’re entitled to super guarantee contributions use our employee or contractor pages.

    Last modified: 17 Oct 2022QC 23215