Fehlklassifizierung von Provisionen als Festlohn – Lohnsteuer- und Superannulationsrisiko

Definition

Executive search firms often structure consultant remuneration with a relatively modest base salary and substantial variable commission linked to fees for executive placements.[1][2][3][4] When consultants are treated as contractors and paid gross commissions through accounts payable rather than payroll, firms may fail to withhold PAYG and pay the mandatory Superannuation Guarantee (11.5% of ordinary time earnings). Under the Superannuation Guarantee (Administration) Act 1992 and the PAYG withholding provisions in Schedule 1 to the Taxation Administration Act 1953, the ATO can reclassify such individuals as employees and raise assessments for unpaid SG (plus the SG charge), PAYG withholding shortfalls, interest, and penalties. The SG charge includes the super shortfall, interest of 10% per year and an administration component, and it is not tax deductible. For a senior recruiter earning AUD 160,000–200,000 per year in commissions and base, underpaid SG could be around AUD 18,000–23,000 per year, with additional interest and penalties bringing the total to AUD 25,000–30,000 per year over several years. Applying this to a 3–4 year audit period can easily reach AUD 75,000–120,000 per consultant. Even where firms use payroll, manual separation of base vs. commission and mis-keyed earnings codes can lead to SG underpayments on bonus/commission components that are in substance ordinary time earnings, triggering similar liabilities, albeit often at lower amounts. This is a logic-based estimate grounded in the statutory SG rate and typical executive recruiter compensation levels.[1][3][4]

Why This Matters

The Pitch: Executive Search players in Australia 🇦🇺 waste AUD 20,000–60,000 per misclassified consultant on back taxes, super and penalties over a few years. Automation of consultant status assessment and compliant payroll/commission processing eliminates this risk.

Affected Stakeholders

Owner / Managing Director of executive search firm, CFO / Finance Manager, Payroll Manager, Executive Search Consultants (commission-based)

Related Business Risks