Once you have checked your workers’ visa status and work rights on the ‘visa entitlement verification online service’ website, you need to determine whether they are employees or contractors. For superannuation guarantee purposes an employee also includes contractors who work wholly or principally for their labour.

Getting this right is important because it affects your:

• tax, super and other obligations (such as workers compensation insurance)
• workers' entitlements.

Making a mistake might result in penalties and charges for your business.