一直以为 雇主给contractor的钱就包括了所有费用了，但ATO上有这么一段
If you pay your contractors under a contract that is wholly or principally for labour, you have to pay super contributions for them. This is even if the contractor quotes an Australian business number (ABN). These contractors are considered your employees for Superannuation guarantee purposes.
Generally, a contract is principally for labour if more than half of the value of the contract is for the person's labour, which may include:
physical labour
mental effort, or
artistic effort.
假如一个律师作为contractor（sole trader）以case完结得到报酬的形式长期为一家law firm工作，那这家law firm就要给该律师按照9.25%来缴纳super，我的理解对么？
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Who is an employee? Who is an independent contractor?
There are a number of factors which may contribute to determining the difference between an employee and an independent contractor. However, it is important to note that no single indicator can determine if a person is a contractor or an employee. Each determination is based on the individual merits of the work arrangement in place. Courts always look at the totality of the relationship between the parties when determining the status of a person’s employment.
There are some common indicators that may contribute to determining whether a person is an employee or independent contractor:
Degree of control over how work is performed
an employee performs work, under the direction and control of their employer, on an ongoing basis
an independent contractor has a high level of control in how the work is done.
Hours of work
an employee generally works standard or set hours (note: a casual employee’s hours may vary from week to week)
under agreement, an independent contractor decides what hours to work to complete the specific task.
Expectation of work
an employee usually has an ongoing expectation of work (note: some employees may be engaged for a specific task or specific period)
an independent contractor is usually engaged for a specific task.
Risk
an employee bears no financial risk (this is the responsibility of their employer)
an independent contractor bears the risk for making a profit or loss on each task. Usually bears responsibility and liability for poor work or injury sustained while performing the task. As such, contractors generally have their own insurance policy.
Superannuation
an employee is entitled to have superannuation contributions paid into a nominated superannuation fund by their employer
an independent contractor pays their own superannuation (note: in some circumstances independent contractors may be entitled to be paid superannuation contributions).
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所以综上所述，contractor也要区分属性：1.employee性质的contractor 和 2.独立性质的contractor。前者基本上是雇主为了规避更多的用人成本和风险使用的，本质上来讲就是employee，需要帮交super但没有其他相应福利；后者完全独立性质的contractor，理论上就是纯粹的客户服务关系，除了invoice上开具的服务费用（报酬）没有其他任何福利。 这样理解对么？
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基本上可以那么理解。不过有时候并不是公司故意为了减低成本把“员工”定位为contractor, 而是一些原本的independent contractor为这家公司工作久了，性质上转变成了员工（例如regularity), 尽管称呼上还是contractor. 这样雇主就必须把他们作为雇员，满足一些additional statutory obligation, 例如super, payroll tax. 拿一个例子吧，我们有一个医生 Consultant part time为公司工作，同时也在为其他公司服务，由于在degree of control, hours of work等方面都满足了employee的定义，雇主必须要为他交super. 另一个例子是IT Contractor, 有ABN No.同时也按月charge公司service fee. 但是同样根据他的工作性质，被界定成员工，需要缴纳payroll tax.
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