In certain circumstances you must pay super for independent contractors who are deemed to be employees for superannuation purposes.

You must make super guarantee contributions for these individuals in the following circumstances:

• The worker works under a contract that is wholly or principally for their labour
• A sportsperson, artist or entertainer paid to perform, present or participate in any music, play, dance, entertainment, sport, display or promotional activity, or similar activity
• A person is paid to provide services in connection with any performance, presentation or participation in these activities
• A person is paid to perform services related to the making of a film, tape, disc, television or radio broadcast.

If you enter into a contract with someone other than the person who'll actually provide the labour – for example, with a company, trust or a partnership – you don't pay super to the person providing the labour.