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meet Matt hes about to start a major project which involves him having to employ two subcontractors to help complete the job but matters a bit confused he doesnt know what is legal requirements are in terms of superannuation and workers compensation lets help Matt with his dilemma and take a look at both subcontractors our first subcontractor is Dave Dave runs a business called Dave subcontracting he has business cards advertisers and works for many different people when Dave gets busy he has two employees on board to help Dave will invoice Matt at the end of the job for one final price Matt pays Dave as invoiced and completes an annual taxable payments report for the ATO Jim our second contractor will work for Matt on an hourly rate he must turn up to work when Matt asks and at the end of each week Jim will give Matt an invoice for the hours worked Matt is seen as Jims employer under the superannuation and workers compensation acts and therefore must pay these entitlements for Ji