[et_pb_section fb_built=”1″ _builder_version=”4.16″ da_disable_devices=”off|off|off” global_colors_info=”{}” da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on”][et_pb_row column_structure=”1_3,2_3″ _builder_version=”4.23″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” width=”100%” custom_padding=”||0px||false|false” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_3″ module_class=”table-contents” _builder_version=”4.23″ background_color=”#f3f2f6″ custom_padding=”25px||25px||true|false” sticky_position=”top” sticky_limit_bottom=”section” sticky_position_tablet=”top” sticky_position_phone=”none” sticky_position_last_edited=”on|desktop” border_radii=”on|24px|24px|24px|24px” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.23″ text_font=”||||||||” global_colors_info=”{}” background__hover_enabled=”on|desktop”][\/et_pb_text][\/et_pb_column][et_pb_column type=”2_3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Intro” _builder_version=”4.27.8″ header_2_font_size=”32px” custom_margin=”||0px|||” custom_padding=”||28px|||” header_2_font_size_tablet=”30px” header_2_font_size_phone=”26px” header_2_font_size_last_edited=”on|tablet” global_colors_info=”{}”]<\/p>\n
For seasonal businesses, hiring more hands for the busy season is standard practice. After all, more work means getting more staff to cover the uplift. It sounds simple, but hiring, especially depending on the working arrangement, carries more risk than most business owners realise. Here\u2019s how to stay compliant when you\u2019re staffing up.<\/p>\n
There are two ways to bring someone on for a few weeks: either as a casual employee or an independent contractor. Most seasonal hires are casuals. You roster them when you need them, they get a 25% loading instead of leave, and when trade drops away, you stop giving them shifts.<\/p>\n
On the contractor side, they have an ABN, they send you an invoice, and there\u2019s no payroll to run. That\u2019s where owners can get stuck, because whether someone is legally a contractor isn\u2019t up to you or the contractor to decide.<\/p>\n
An ABN is a tax registration number. It doesn\u2019t make someone a contractor any more than a driver\u2019s licence makes someone a courier.<\/p>\n
The ATO works it out<\/a> from the rights and obligations in the working relationship. If you set the hours, organise the work, supply the gear, and the person can\u2019t send someone else in their place, then that\u2019s an employee, whatever the paperwork says.<\/p>\n There\u2019s also a second rule that often catches people out. If a contract is wholly or principally for someone\u2019s labour, you owe super on it regardless of the ABN. In simpler terms, a casual working your shifts over summer is about as \u201cprincipally for labour\u201d as it gets.<\/p>\n Mistakes in the hiring process are expensive and time-consuming to fix. If the ATO or Fair Work catches it, you could be liable for the super guarantee charge (including unpaid super), unpaid casual loading, unpaid penalty rates, and interest.<\/p>\n Since Payday Super started on 1 July 2026, the super guarantee charge is tax-deductible, reversing the old rules. But it\u2019s still not cheap. The charge covers the shortfall, notional earnings, and an administrative uplift. The 25% or 50% late-payment penalties and general interest charge remain non-deductible.<\/p>\nHiring the wrong way is expensive<\/h2>\n