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

You must make SG 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.