THE PHARMACISTS’ Division of APESMA has developed a checklist to help locum pharmacists determine their employment status.
According to Ted Smith, executive officer of the Pharmacists’ Division, many locums may not be receiving the correct superannuation entitlements, due to confusion over their status as either an employee or a contractor.
“The nature of the engagement of locum pharmacists varies — they may be engaged as contractors by a pharmacy; as short-term employees of the pharmacy; or as employees of a labour hire agency. Superannuation arrangements are different for employees and contractors.
“Under the Superannuation Guarantee (SG) regulations, an employer must make super contributions at the rate of nine per cent for all employees who are paid more than $450 per month,” Mr Smith said.
He said that generally speaking, locum pharmacists are regarded as employees if they contract to provide their labor to enable the employer to achieve a result and as contractors where they contract to achieve a result. Other considerations include how the work is performed, payment and scheduling of work.
While the checklist would help, Mr Smith said reaching a conclusion as to whether an individual locum pharmacist is an employee or a contractor for the purpose of establishing SGC liability is not a simple matter.
“APESMA advocates that individuals who are unsure of their employment status should contact us for advice,” he said.