Agency super check for locum contracts

Section 12(3) of the Superannuation Guarantee (Administration) Act 1992 says that if a person works under a contract wholly or principally for the labour of that person, the person is an employee of the other party to the contract. Applying that wording to an engagement requires the full facts. This worksheet does not decide who owes super or calculate an amount.

Bring the actual contract and entity details to a registered tax agent or the ATO. This worksheet does not assess the effect of a company or trust in the contracting chain. It cannot identify the responsible party from the name on a bank payment alone.

No. The results test in ITAA 1997 s87-18 is a personal services business test. SGAA s12(3) concerns a contract wholly or principally for personal labour. ITAA 1997 s84-10 also says that applying the PSI provisions does not imply that the individual is an employee. Discuss the tests separately with your adviser.

Compare your super fund records with the payment information supplied by the agency or workplace. Ask them to explain any difference. A Sessional record is information you entered, not confirmation of an entitlement or a fund payment. Take unresolved questions to a registered tax agent or the ATO.

No. The worksheet asks who pays you, but that answer does not identify every party or obligation in the contract. Keep the signed agreement, variations and payment records together so the agency, a registered tax agent or the ATO can review the arrangement.

Use the summary as a discussion checklist. The score combines five answers and does not reproduce a statutory decision process. Read the reasons, correct any uncertain answers and seek advice on the full facts before relying on a view about super.