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LINDACOCOC 发表于 2015-1-5 13:03 
IF THEY PAY YOU SALARY, NOT COMMISSION, YES, THEY NEED PAY YOU SUPER.
IF YOU GIVE THEM INVOICE AS S ...
https://www.ato.gov.au/Business/ ... tractors-for-super/
Eligibility of contractors for super
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 labour may include physical labour, mental effort or artistic effort. A contract may be considered 'wholly or principally for labour' if the individual:
is paid wholly or principally for their personal labour and skills
must perform the contract work personally and is not able to delegate
is paid for hours worked, rather than to achieve a result.
A contract for labour can be made either verbally or in writing.
这里的意思不是说像我去年那种情况雇主应该付我SUPER吗,跟下面的例子不同的是,我不是按小时收费的,是按量收费的。不知道是不是因为这个不同而有区别。
Example
David's Caravan Park has a contract with Amanda, a freelance administrative assistant, to answer phones and do administrative work for 15 hours per week. The contract specifies that Amanda herself must perform the work. Amanda has an ABN and invoices David weekly for the hours she works. Amanda is considered David's employee for super guarantee purposes because:
their contract is wholly for the labour and skills Amanda provides as an administrative assistant
she performs the work personally
she is paid according to the number of hours worked.
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