The issue of superannuation is very much on the ATO's radar at present. In fact, this issue was flagged as a key focus area in the ATO's 2011/12 Compliance Program and, to this end, the ATO are continuing to conduct field visits to indentify whether individuals are being incorrectly engaged as contractors.

If you are a contractor that is paid primarily as a reward for your labour there is a good chance that your employer should be making 9% superannuation contributions on your behalf.

Alternatively, if you are an employer of contractors principally for labour, then you may be liable to pay superannuation on behalf of your contractors.

Please have a read of the document below and contact your accountant should you have any further questions.

Superannuation for Contractors