澳洲contractor的雇佣方究竟要不要帮contractor交super?

在澳大利亚税务




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?

评论
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).

评论

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?

评论

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.

评论
Checklist attached
澳洲中文论坛热点
悉尼部份城铁将封闭一年,华人区受影响!只能乘巴士(组图)
据《逐日电讯报》报导,从明年年中开始,因为从Bankstown和Sydenham的城铁将因Metro South West革新名目而
联邦政客们具有多少房产?
据本月早些时分报导,绿党副首领、参议员Mehreen Faruqi已获准在Port Macquarie联系其房产并建造三栋投资联

税务

税务

父母国内的退休金在澳洲还要被收税么?

澳大利亚理论上退休金也算收入 但是研究了下中澳之间好像也有treaty http://www.austlii.edu.au/au/other/dfat/treaties/1990/45.html Article 18 Pensions Subject to the provisions of paragraph (2) of Article 19, pensions paid to a re ...

税务

朋友转钱给我大额,有风险吗

澳大利亚一朋友打算卖一套小房子,到手有大概小几十个想换成RMB,那正好我也需要澳币,想着说那我们就互换下,想着这中间有什么风险? 可能朋友卖的这套房还是亏损的,也不太需要交cap ...

税务

请问报税时medicare levy 怎么算?

澳大利亚rt,家庭退税2大2小的。 多谢回复,我们家2大一小有私报。小小娃没有。这样的情况请问medicare levy 怎么计算? 多谢! 评论 很简单,taxable income不低于$23,226的话,taxable income的的2%。 评论 ...

税务

在本地没有收入的父母需要申请税号吗?

澳大利亚父母有PR没收入,这种情况下必须申请税号吗?谢谢。 评论 应该不用吧 评论 同问,如果有存款,就有利息,是不是也要缴税,那么就要税号。不知我的理解对吗? 评论 对! 评论 沒有 ...

税务

1993年买的房子,现在如何证明自住豁免CGT?

澳大利亚我有一套1993年购买的自住房,最初自住了半年,之后将其转为投资房出租了5年,随后又恢复自住(适用于6年法则)。然而,由于时间久远,当年的材料并不齐全,目前只剩下零散的几 ...

税务

国内房产血亏两百万,可否申报capital loss

澳大利亚这几个月把国内房产清仓了,总共赔了两百万人民币,明年报税时是不是可以申报capital loss 国内买房时已经是澳洲citizen。 10月15日更新 刚才花了400刀咨询了会计师(包括其他一些税务 ...

税务

请教个人海外收入报税问题

澳大利亚个人收入一直比较单一所以没有用过会计,因为年初刚好从原来工作离职回国休假,国内朋友有一份不错的工作机会就做了半年,因为刚好是澳洲和国内各工作了半年,我在网上自己报 ...

税务

Mygov账户里养老金信息

澳大利亚4月份的时候换了养老金到HostPlus,但直到现在mygov里养老金信息都显示余额是0,知道我转到了HostPlus,但显示not reported 问了HostPlus,说他们定期都会update ATO,这个是ATO的问题,还说一般 ...

税务

Concessional contribution

澳大利亚自己交了2万【税后】到super。 【可能称为personal super contributions更恰当】 现在super里显示就是2万。 报税时,ATO已经在Deduction/Personal Super Contribution里填好了。也是2万。 这个正常吗? 评 ...

税务

请教几个报税的小白问题

澳大利亚请教几个报税的小白问题 出售ETF获得的capital gain是填在Managed fund and trust distributions下面的Capital gains那里,还是填在Capital gains or losses那里。看ato网站解释说前者是指fund distribution has ca ...

税务

換自住房的時候是不是賣了比較好?

澳大利亚最近剛買了一間房子當自住. 在考慮目前的自住房是要賣了還是轉投資房好. 假設在貸款還完的情況下 (沒有利息當 negative gearing). 我的理解是假設自住房2014年 100 萬買, 2024 年漲到 150 萬 ...

税务

收到银行邮件要求confirm tax residency

澳大利亚大家好, 收到NAB银行邮件要求confirm tax residency, 问我这个问题:Are you a redsident of any other country for tax purpose? 请问: 我是否需要声明说我在中国是a redsident for tax purpose?, 如果声明了的话会不会 ...

税务

错误pre filled信息,被税局气到

澳大利亚etax里发现一条pre filled信息,在business里有一笔60多万payment来自suncrop 我没有business,也没收到钱。联系税局让我找Suncorp修改 suncorp回复说他们没有report这个payments,没法修改。税局可以改 ...