Paying locum pharmacists directly via invoice can expose your pharmacy to unexpected PAYG and superannuation obligations. Many pharmacies mistakenly assume an ABN makes a locum a contractor, but the ATO’s guidelines prove otherwise. Without proper payroll handling, you could face paperwork overload, double payments, and compliance risks. The solution? Partner with Pharmacy SOS. Our payroll service manages PAYG, superannuation, and tax compliance—so you receive one simple invoice. Avoid financial pitfalls and streamline locum payments with our expert support . . .