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22 July 2026

Operating as a sole trader, I provide videography, camera, and video editing services to commercial entities and organizations funded by grants.


The introduction of recent superannuation legislative changes made as a part of "Payday Super" that took effect on 1 July 2026 has created substantial administrative hurdles in my relationships with clients. Because managing these compliance mandates is perceived as a burdensome extra task, many clients are growing reluctant to hire me. They note that they could easily avoid this overhead by opting for alternative vendors established as incorporated companies.


Consequently, this situation has already harmed my client retention rates and hindered my capacity to land new contracts.


I understand the requirements to be as follows:

• Because I supply my own labour for film and video production as a sole trader, I am classified as an employee strictly for superannuation purposes.

• The business or entity paying for my labour bears the responsibility for the superannuation guarantee contribution, which must coincide directly with the timing of my invoice payments under the Payday Super rules.

• This specific legal obligation targets me as an sole trader, whereas incorporated partnerships or companies remain exempt.


It feels as though I am effectively being pushed to incorporate into a company structure just to circumvent this issue and sustain my operations, even though transitioning to a company holds no other operational or financial advantage for me. This business is a passion-driven pursuit rather than a full-time role, and I feel these legislative developments have completely disrupted my setup.


Am I overlooking an alternative approach or am I simply caught in the exact scenario where these regulatory adjustments cause maximum complication?

23 views
1 replies
23 views
1 replies

All replies

KaraATO(Community Support)Community Support
23 July 2026

Hi there @Papyrus8511,


Payday Super hasn't changed the rules about who's entitled to super guarantee contributions. The existing rules for determining whether a worker is an employee or independent contractor, and whether a contractor is treated as an employee for super guarantee purposes, still apply. Payday Super only changes when super contributions must be paid.


Whether a worker is an employee or independent contractor depends on the full working arrangement.


Some of the factors considered include:

  • the level of control over how, when and where the work is performed
  • whether the worker can delegate or subcontract the work
  • who provides the tools and equipment needed to do the work
  • how the worker is paid and whether they're running their own business
  • who bears the commercial risk associated with the work.

I'd start with our guidance on super for sportspeople, performers, film makers and related activities. It includes info about super guarantee rules for people working in the film and video production industry. Example 5 may also be helpful to you.


I wouldn't assume that incorporating is your only option. The guidance above should help you work out whether super guarantee applies to your working arrangements.

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How does Payday Super affect sole traders in the film and video production industry? | ATO Community