Super attaches to the labour share of a contractor invoice, and the ATO has just reopened how that share is worked out. An EOR deletes the sum entirely.
Yes, an EOR can support operations in multiple countries at once. Australia and the Philippines both changed a payroll rule last quarter. Who told you?
Can you onboard contractors through an EOR? Yes. The ATO is now matching your payroll data against what the fund received, and the letters have started.
Victoria said work from home would be protected in law from 1 September. On 10 September the Legislative Council sent the Bill to a select committee instead, and there is still no right and no obligation.
The ATO does not make you pay super on a non-resident employee working outside Australia. That is a clean rule with a messy consequence: the 12 percent you never spend is not margin, it is the budget for employing that person properly somewhere else.