Sometimes yes — even when someone invoices you as a contractor with an ABN. If the contract is wholly or principally for their labour, super guarantee can still apply, because the super rules use their own test, not just the label on the invoice. Misreading this is one of the most expensive back-payment traps a small business hits.
What it depends on
Where judgement stays human: Whether a particular arrangement crosses the line is a judgement on the facts of that contract — exactly the call worth checking before the first payment, not at audit.
The super guarantee has an extended definition of “employee” that can catch individuals engaged mainly for their personal labour, regardless of an ABN or a “contractor” agreement. So the paperwork saying “contractor” doesn’t settle the super question on its own.
Getting it wrong compounds: unpaid super becomes a super guarantee charge with interest and administrative components, and it isn’t deductible. The safe path is to test each arrangement against the actual rules when it starts, not after a review.
Whether a particular arrangement crosses the line is a judgement on the facts of that contract — exactly the call worth checking before the first payment, not at audit.
Sydney Bookkeeping · general information current as at 1 September 2026. This is general information only, not personal financial, tax or legal advice.