This depends on whether the contractor is deemed an "employee" for Superannuation Guarantee (SG) purposes. Under ATO rules, contractors paid mainly for their labour are employees for SG purposes — and from 1 July 2026, their earnings are Qualifying Earnings (QE), with SG due within 7 business days of payday (not the invoice date).

Employers should review contractor agreements and may need to use the ATO's contractor SG decision tool to determine SG obligations. Contact Employment Hero support if you have a specific contractor super scenario that needs clarification.

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