Contractor 需要付Super 吗？

james.au

看到有些地方说Contractor 要自己付super, 刚看了ATO 网站，好像如果Contractor是提供labor, 那雇主要付super, 有没有谁了解的可以分享一下？另外，做contractor 有没有什么风险？实际也就是和上班一样只是contractor 形式，连ABN都没有，需要自己买保险吗？

heidichen

我老公是CONTRACTOR，他的SUPER是中介帮他付的。

cyvs

Really depends on your structure.  But if you are contracting yourself out, the company that contracts your service does not need to pay you super.  In someway it is included in your contract rate.  You then decide yourself whether you want to put some money in your own super.

james.au

heidichen 发表于 2013-1-17 18:50
我老公是CONTRACTOR，他的SUPER是中介帮他付的。

是直接和雇主，不知该不该付

james.au

cyvs 发表于 2013-1-17 19:08
Really depends on your structure.  But if you are contracting yourself out, the company that contrac ...

从ATO看到一条老条列，不知适不适用， 好像说如果主要是提供labour,那雇主要付super,所以有点弄糊涂了，http://www.ato.gov.au/businesses/content.aspx?doc=/content/19159.htm

ilovefamily

看labor占百分之几十吧。。。。。。。。。

james.au

ilovefamily 发表于 2013-1-17 19:37
看labor占百分之几十吧。。。。。。。。。

就是全在办公室上班，应该100%都是labour吧？还是这里labour是指建筑工人等等体力活才算？

cyvs

james.au 发表于 2013-1-17 19:32
从ATO看到一条老条列，不知适不适用， 好像说如果主要是提供labour,那雇主要付super,所以有点弄糊涂了，h ...

I think it is closely related to the rule about Personal Service Income.  If for tax purpose you need to put your income as PSI, then you are more like an employee and your employer needs to pay your super, otherwise you are a contractor and they don't need to pay you.

http://www.ato.gov.au/businesses/pathway.aspx?sid=42&pc=001/003/092


This is just my understanding and it could be wrong, best to talk to your employer.



Chee Yeen

Synergy000

http://www.ato.gov.au/businesses ... =/content/19159.htm

reason4u

我是中介派去公司的contractor,中介帮我付super。现在跟公司直接签了，公司帮我付super。

james.au

谢谢各位回复，看还有没有其它的不同意见

ilovefamily

如果真是contractor，雇主可以不付super，你自己是否付自己super，自选，ato不强制
看你们之间的合同吧

JohnnySu

Superannuation意义上的contractor/employee跟income tax (PSI)的定义不同 所以要分开考虑