From fortisap.com.au: Superannuation Guarantee obligations extend beyond traditional employees to include directors, contractors, and performers, among others.

Employers must determine if SG applies by assessing the work relationship, as the ATO can recover unpaid SG with no time limits.

Exemptions from SG apply to specific categories of workers, while those who are treated as employees under the SG Act, including certain contractors and performers, may still be entitled to SG contributions.