Is a missionary undertaking a period of 'home assignment' on behalf of a Church an employee within either the ordinary meaning of subsection 12(1) of the Superannuation Guarantee (Administration) Act 1992 (SGAA), or within the extended meaning of subsection 12(3)?
No. Summary A missionary undertaking home assignment is not an employee under either subsection 12(1) or subsection 12(3) of the SGAA. Superannuation is not required to be paid for missionaries on home assignment. Facts The Church trains missionaries, places them with international partners, and provides pastoral care and support for them while on location. Missionaries alternate between periods of 'home assignment' and 'overseas assignment'. In most cases, missionaries undertake an initial home assignment, which is followed by an overseas assignment. This process may be repeated several times. Home assignment includes: • Engaging with local churches and supporters, to propagate the Christian message, and educate about mission • Providing pastoral duties • Assisting with fundraising work. Subsequent home assignments also include: • a period of rest and recuperation, which may include attending to any required health/medical matters • spending time with family and friends • spiritual refreshment • continuing professional development
While on home assignment missionaries receive an allowance (whether 'on duty' or not) and are also provided with accommodation and utilities, either free, or for a nominal fee. Missionaries sign statements to the effect that they do not have an intent to enter into legal relations, and that their role is one of volunteer, not employee.
Superannuation Guarantee (Administration) Act 1992 subsection 12(1) Superannuation Guarantee (Administration) Act 1992 subsection 12(3) Superannuation Guarantee (Administration) Act 1992 section 19 Detailed reasoning Section 19 of the SGAA provides that an employer's individual shortfall is calculated by reference to salary and wages in respect of 'employees' for a particular quarter. Subsection 12(1) of the SGAA contains an explanation of the terms 'employee' and 'employer' for the purposes of the Act and states that they have their ordinary meaning. Subsections (2) to (11) of the SGAA expand the meaning of those terms. Relevantly, subsection 12(3) states that, 'if a person works under a contract that is wholly or principally for the labour of the person, the person is an employee of the