Nichtzahlung oder verspätete Zahlung der Superannuation für scheinbar selbständige Übersetzer
Definition
Under Australian law, employers must pay superannuation guarantee contributions (currently 11.5% of ordinary time earnings) at least quarterly by defined cut‑off dates; late or unpaid contributions trigger the Superannuation Guarantee Charge (SGC), which comprises the unpaid super, 10% interest per year and an administration fee of AUD 20 per employee per quarter. The ATO explicitly states that some contractors, if engaged wholly or principally for their labour, are treated as employees for SG purposes, even if they have an ABN and invoice for their work. Translation agencies frequently pay interpreters and translators based on per‑hour or per‑day assignments similar to casual staff, often via contractor invoices rather than payroll; if these workers meet the SG ‘employee’ definition but are excluded from super and no contributions are made by the quarterly due dates, the agency becomes liable for SGC and may face additional penalties up to 200% of the SGC for intentional or repeated non‑compliance. Because the SGC is non‑deductible for income tax, the effective cost of rectification is higher than paying super correctly and on time.
Key Findings
- Financial Impact: Quantified: For a contractor‑like interpreter earning AUD 80,000 over 2 years with no super paid: missed SG ≈ AUD 18,400; SGC interest ≈ AUD 3,000–3,500; administration fees (8 quarters × AUD 20) = AUD 160; plus potential penalties of 50–200% of the SGC (≈ AUD 9,000–40,000). Total exposure per interpreter: ≈ AUD 30,000–60,000 in back‑payments, fees, interest and penalties.
- Frequency: Medium in agencies that rely heavily on so‑called freelancers for on‑site interpreting and ongoing translation services; risk compounds over multiple years and multiple workers until discovered by review or ATO audit.
- Root Cause: Treating all invoice‑based language professionals as outside the SG regime without checking SG contractor rules; lack of integration between vendor payment systems and superannuation calculation; no automated alerts for quarterly SG deadlines for pseudo‑employees; misunderstanding that having an ABN or invoice always means ‘no super needed’.
Why This Matters
The Pitch: Translation and localization firms in Australia 🇦🇺 frequently underpay super for contractor‑like translators and interpreters, creating hidden SG Charge exposures of AUD 5,000–20,000 per affected worker. Automating eligibility checks and SG calculations on all language professionals’ payments removes this recurring liability.
Affected Stakeholders
Finance Manager, Payroll Manager, HR / People & Culture, Vendor Manager, Agency Owner/Managing Director
Deep Analysis (Premium)
Financial Impact
Financial data and detailed analysis available with full access. Unlock to see exact figures, evidence sources, and actionable insights.
Current Workarounds
Financial data and detailed analysis available with full access. Unlock to see exact figures, evidence sources, and actionable insights.
Get Solutions for This Problem
Full report with actionable solutions
- Solutions for this specific pain
- Solutions for all 15 industry pains
- Where to find first clients
- Pricing & launch costs
Methodology & Sources
Data collected via OSINT from regulatory filings, industry audits, and verified case studies.
Related Business Risks
Fehlentscheidungen bei der Preisgestaltung durch unzureichende Transparenz der Freelancer-Kosten
Fehlende oder fehlerhafte Meldung von Freelancer-Zahlungen an ATO (STP & PAYG)
Fehlende oder fehlerhafte Abrechnung von Übersetzungsleistungen (Wortzählung, Zuschläge, Stornos)
Verzögerter Zahlungseingang durch manuelle Rechnungsstellung und Abstimmung von Freelancer-Zahlungen
Hohe Zahlungsgebühren und Wechselkursverluste bei internationalen Freelancer-Transaktionen
Abgelehnte Übersetzungen wegen Formfehlern
Request Deep Analysis
🇦🇺 Be first to access this market's intelligence