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Distinguishing between employees and contractors is important for employers so they pay superannuation guarantee correctly.

Understanding and complying with the stringent superannuation guarantee obligations is crucial in avoiding the dreaded Superannuation Guarantee Charge (SGC). If SGC is applied, it can result in significantly higher amounts of superannuation being paid compared to the original obligation. If Part 7 penalties are also applied, these can be up to 200% of the SGC amount, and are very difficult to get waived.

In this session, we cover:

Who to pay superannuation guarantee for
High Court decisions of Jamsek and Personnel Contracting in determining whether a worker is an employee or contractor
Subsequent cases, including JMC, in determining whether the extended definition of an ‘employee’ under Section 12(3) of the Superannuation Guarantee (Administration) Act applies
Process for applying SGC
Preparing SGC statements

Download resources below.

Date recorded: 1 November 2023

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