The distinction between locums that are an employee versus those that are a contractor is not very clear to most pharmacy owners. And many are potentially making errors in how they are being treated. In the past few months, there has been a lot of discussion regarding the distinctions between employee and contractor following the recent High Court decisions in 2022. These distinctions are not always clear in day-to-day pharmacy life. The impacts though in any misclassification will impact the way pharmacies do their reporting such as PAYG Withholding, GST, payroll tax and Single Touch Payroll reporting. In addition to the reporting, super guarantee (SG) is another important aspect that we need to mention.
