Contractor Super and Payday Super: A Check for Physio Clinics

The ATO has reminded businesses that some independent contractors still need super paid for them.

This matters for physio clinics.

Many clinics use a mix of employees and contractors. Some contractors invoice the clinic. Some are paid through payroll. Some use their own ABN. The label on the contract is not the only thing that matters.

A contractor may still need super

The ATO says that if you had to pay super for an independent contractor before, you will continue to do so under Payday Super.

So this is not a set-and-forget issue.

Before Payday Super changes your payment rhythm, check who is in your clinic team.

You may have:

• employed physios
• casual admin staff
• contractor physios
• exercise physiologists
• massage therapists
• locums
• other allied health providers

Some people may look like contractors but still create a super obligation.

Do not rely on the ABN alone

An ABN does not answer the whole question.

A written contractor agreement does not answer the whole question either.

You need to look at the real working setup.

Ask:

• Is the person mainly paid for their labour?
• Do they work inside your clinic systems?
• Do you control their hours or bookings?
• Are they part of your team roster?
• Can they send someone else to do the work?

These facts can affect the answer.

Payday Super makes timing tighter

Quarterly super gives businesses more time.

Payday Super is different. It means super needs to move much closer to pay day.

If your clinic has contractor super obligations, the process must be clear before the first pay run.

You do not want to find out later that contractor super was missed for months.

Make a contractor super list

Start with a simple list.

For each contractor, write down:

1. their name
2. what work they do
3. how they are paid
4. whether they mainly provide labour
5. whether super is being paid now
6. who checked the rule
7. when the setup was last reviewed

Then ask your accountant or payroll adviser to review the list.

What to fix before the next pay run

If a contractor needs super, make sure your payroll file is ready.

Check:

• the super fund details are correct
• the person is set up in the right system
• the payment date is clear
• your cash flow includes the super cost
• your contract wording matches the real work setup

Contractor super can be easy to miss. But once missed, it can become costly.

A short review now is better than a long cleanup later.

Source: ATO, “Paying super for independent contractors”.