Isn’t easier to just pay the locum pharmacist their invoice?

Paying the locum pharmacist on an invoice provided by the locum can be a trap.  there are a few issues you need to consider before paying the invoice.

• Is the invoice coming from a company, partnership or trust?  
• Is the invoice coming from an “individual” with an ABN?
• Is superannuation included on the invoice?
• Should superannuation be paid on this invoice?

The answer to the last two questions will depend on the first two questions.  Superannuation might be factored in to the hourly rate on an invoice, but it is not payable as such as a separate entity.  

And – if it is factored in – if the locum pharmacist is an individual with an ABN number, then even if you pay that invoice you may be liable to pay superannuation again and on top of the whole invoice amount.

Please see this blog post to have a look at some scenarios.