08/10/2026
๐ฃ PAYDAY SUPER & INDEPENDENT CONTRACTORS
The ATO is reminding businesses that Payday Super changes when super contributions must be paid โ not who is entitled to receive them.
Businesses generally need to pay super where they engage an independent contractor mainly for their labour, personal effort, skills or time.
This can apply even if the contractor:
๐น Has an ABN
๐น Invoices the business for their work
๐น Is described as a contractor in a written agreement
Where an independent contractor is entitled to super, the contribution must be paid for each payday and reach their super fund within 7 business days after payday.
๐ก What about Single Touch Payroll (STP)?
It is not mandatory to report payments made to independent contractors through STP.
However, if a business chooses to report these payments voluntarily, it must meet the STP reporting requirements, including reporting qualifying earnings and super liability information.