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lotsofques123(Initiate)Initiate
4 Sept 2024

My company intends to engage an influencer for a once-off promotional social media post. Is the influencer be considered a 'performing artist' and an employee for the purposes of s12 of the Superannuation Guarantee (Administration) Act 1992? And that this page on performing artist is relevant for us? Thanks.


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ZiadATO(Community Support)Community Support
5 Sept 2024

Hi @lotsofques123


The page that you included talks about when to pay an artist (influencer)

so, it's great info in working out how to pay and tax an influencer.


This page on 'work out if you have to pay super' is what I think you're looking for.

You want to scroll down to 'independent contractors'.

If they are over 18, then you pay super, regardless of hours worked.

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Most helpful reply

ZiadATO(Community Support)Community Support
5 Sept 2024

Hi @lotsofques123


The page that you included talks about when to pay an artist (influencer)

so, it's great info in working out how to pay and tax an influencer.


This page on 'work out if you have to pay super' is what I think you're looking for.

You want to scroll down to 'independent contractors'.

If they are over 18, then you pay super, regardless of hours worked.

lotsofques123(Initiate)Initiate
9 Sept 2024

If the artist has entered into a contract with me via their agent, I understand that the PAYG withholding obligations and super contributions rests with that agency. I only need to pay the agent for the services of the artist. Does the payment to the agent need to include super? thanks.

lotsofques123(Initiate)Initiate
25 Sept 2024

@Matt_ATO

Thanks for clarifying. I'm still slightly confused as came across this question here, which confused me. I believe that the influencer is an employee of the agency, is that correct?


if I only need to pay the agent for the services of the influencer, does it mean that the quote I receive should not say "$xx + 11.5% super"? instead it should just state the fee only?


Thank you so much for all your help

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Are Influencers 'Performing Artists'? | ATO Community