Know if you are entitled to super

Independent contractors run their own businesses and are their own boss. They are sometimes called freelancers, self-managed artists, independent artists, sole traders or contractors. 

Depending on the work you have been engaged to do, the business or organisation that hires you may have to pay contributions into your super fund. 

This will depend on a few things, including: 

• how you are set up as an independent contractor (e.g. a sole trader or a Pty Ltd, etc.)
• what you have been hired to do (e.g. hired for your skills or labour, for performing or presenting, or for work connected to performing or presenting).

Learn more about which independent contractors are entitled to super. 

If you are entitled to super, it must be paid regardless of how much the job is worth. 

Good things to know about super

If you are entitled to be paid super:

• You should not invoice for super. Super is paid separately and in addition to any invoiced amount.
• Your hirer is responsible for calculating super.
• Hirers must pay superannuation contributions into your nominated super fund. It can’t be paid directly into your bank account.
• From 1 July 2026, contributions must be paid each time you are paid. Contributions must arrive in your super fund within 7 days after you have been paid.
• The Super Guarantee is the minimum amount of super a business or organisation must pay. The current Super Guarantee rate is 12%.
• Only some earnings ‘qualify’ for super. Qualifying earnings include amounts for labour but not for materials, equipment, reimbursements or GST. Learn more about calculating super.
• You can make extra contributions to your own super fund. You don’t have to, but it can be a good way to boost your retirement savings. 

If you are not entitled to be paid super

If you are an independent contractor who is not entitled to super, you can choose to pay yourself super by making personal contributions. You don’t have to — but it may help to support you financially later in life. 

Learn more about ways to increase your super.

If you do decide to pay yourself super, make sure your super fund has your tax file number (TFN). If they don’t have it, your contributions will be taxed more, or your fund might not accept your contributions. You can check your super fund details, including whether you have provided your TFN, in the ATO portal of your MyGov account.