To determine who is responsible for paying superannuation contributions, you must first clarify whether the cleaning service provider qualifies as a contractor or an employee. Under certain criteria, the Australian Taxation Office (ATO) may consider a contractor to be an employee and, if this is the case, the client might have to contribute to their super fund. As such, it’s important to evaluate the facts surrounding your Cleaning Services Agreement so that all parties are aware of and understand their obligations. Taking the ATO's super eligibility test may help clarify superannuation entitlements.