Deeming provisions for superannuation guarantee (SG) can create unbudgeted costs in relation to contractors. The recent Federal Court decision in FCT v Hatfield 2025 FCA 182 is another example of the vexed question of when the extended definition of employee in section 12(3) of the Superannuation Guarantee (Administration) Act 1992 applies.

The ATO has shared some of the most common errors made by employers. With Payday Super on the horizon, it’s important for employers to ensure risk areas are addressed, to avoid penalties and significant costs.