Playing a Friday night gig with your band? Booking a DJ, videographer or entertainer for an event? If money is changing hands for a performance or to support a performance, super could be part of the arrangement. To help you understand your obligations and entitlements, we've recently updated our guidance on super for performers and related activities this opens in a new window .
If you're a performer or musician
In this article, the term 'Performer' includes musicians, entertainers, sportspersons, film makers, and individuals involved in similar or related activities.
Am I entitled to super guarantee?
If you're engaged to provide services for a performance, you're generally considered an employee for super guarantee purposes, unless an exception applies.
Services for a performance can include work such as:
performing music or other entertainment
providing technical support for a performance
undertaking filming or related production work.
Eligibility for super guarantee isn't limited to traditional employment arrangements. You may still be entitled to super guarantee if you:
have an ABN
issue invoices
are engaged for a one-off event
describe yourself as an independent contractor
are retired or perform as a hobby.
When would super guarantee not apply?
There are some situations where super guarantee may not apply, including where you are:
operating through a partnership, company or trust
genuinely volunteering and performing for free
under 18 years old and working less than 30 hours a week
performing work that is entirely or mainly private or domestic in nature and working less than 30 hours a week.
Hiring other performers or support service providers
If you're a performer who hires or pays other performers or support service providers, such as a lead singer hiring a band, you may have super guarantee obligations of your own.
This will depend on:
who hired and paid you for a performance,
the arrangement you have with the other performers, and
whether they're entitled to super.
If you're hiring a performer or musician
Hiring a performer? Make sure you discuss upfront whether the agreed gig fee includes super guarantee or if super guarantee will be paid in addition to the fee. If super guarantee applies, you'll need to pay it to the performer's nominated super fund by the due date. You can't pay the super guarantee amount directly to the performer instead.
Who is responsible for paying super guarantee?
In most cases, the party responsible for paying the performer is liable for paying super guarantee for that performer.
Direct engagement
If you engage and pay a performer directly, you're generally responsible for determining whether super guarantee applies and making any required super contributions.
Indirect engagement
If performers are engaged through an agent, agency or another intermediary, such as a band leader, it's important to understand who has the liability to pay super guarantee.
Depending on the arrangement, responsibility may sit with either:
the intermediary, or
the business or venue that hired the performer.
Knowing who is responsible for paying super guarantee before the performance can help avoid misunderstandings and unpaid super.
