You have a specific project which needs to be completed or you don’t know how many hours you are going to need to fulfil your current workload, you know you need to bring a new person in to help get things done but should they be a casual or a contractor? What’s the difference?
There may be times when you need to engage a contractor for a specific project or to fulfill a business requirement quickly, whatever the reason being mindful of Super obligations is important. Under Australian Tax rulings Contractors may be considered as employees for the purposes of superannuation and businesses may need to pay super to them.
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