Multi-player Act Super Solved

Industry First: Player Invoices & Super Paid by Hirer

Related Reading

• ATO Draft Ruling SGR 2026/D1: What It Means for Venues, Agents and Entertainment Platforms - The ATO's latest draft ruling on who is liable for super in the live entertainment industry.
• Payday Super: What Every Venue, Agent and Act Owner Needs to Know - Everything you need to know about the Payday Super changes from 1 July 2026 and how HG Super Pay keeps you compliant.
• Super for Performers: Common Misconceptions and What the ATO Actually Says - The most common myths about performer super obligations, busted with ATO sources.

Introduction

If you hire bands or ensembles in Australia, a single invoice from the act owner generally makes you responsible only for the act owner's Superannuation Guarantee (SG) - not the other players'. That's because SG attaches to who you are liable to pay under the contract. In a standard "single act-owner invoice" booking, your SG obligation is generally to the act owner only (where the act owner is an individual performer covered by the performer rules in section 12(8) of the SGAA). The act owner then carries the SG obligation for any sole trader players they pay.

That arrangement may be technically compliant for you, but it's often not fair or practical:

• The hirer's SG for the whole gig is paid to the act owner's fund, leaving them to work out (and fund) other players' SG.

• In practice that SG either comes out of the act owner's earnings or is carved out of players' gig fees, and the admin lands on the act owner.

Hot Giggity fixes this while keeping act owners in charge.

Our Act Player invoices paid by the hirer flow gives venues and agents per-player invoices (alongside any act-owner fee) so you can pay each player directly and remit each player's SG to their fund - without taking booking control away from the act owner. The act owner still owns the booking, manages the lineup, and sets player fee splits

Why a single act-owner invoice can be compliant for hirers - but unfair for everyone else

• Who owes SG depends on who is liable to pay. In a single-invoice engagement, you're liable to pay only the act owner, so your SG obligation is generally only to the act owner's fund (if they're a sole trader). The liability to pay SG for other players sits with the act owner, because they are the one paying them.

• Fairness gap: Paying the entire gig's SG to the act owner's fund leaves the act owner to finance and administer other players' SG. That cost either reduces the act owner's take-home or gets clawed back from players' fees - neither outcome is ideal.

Bottom line: the single-invoice model can be technically correct for the hirer's SG obligation, but it can be inequitable and administratively heavy for act owners and players.

How Hot Giggity and HG Super Pay solve it - fairer for players, lighter for act owners

• Per-player invoices for hirers (venues and agents). The venue/agent pays each player's invoice and remits each player's SG to their fund. Records clearly show Hirer → Player (fee) and Hirer → Player's fund (SG).

• Keeps act owners in control. The act owner still manages the lineup and fee splits.

• Fair split, less admin. SG lands with the right person, at the right fund, on day one - no more act owners bankrolling other players' SG or running mini-payrolls after the gig.

• Booking math that matches your agreement.

Default for forward bookings: Performance Fee includes super. We never alter agreed-upon commercial terms by default; switching to excludes super (or vice versa) must be explicitly agreed uponby both parties and then updated in Hot Giggity after negotiations.

• Artist data up-front. Players set Legal Entity and (if sole trader) Super Fund via Manage → My Personal Profile → Financial.

• Invoice presentation that prevents mistakes. SG shows separately from the artist's invoice total so accounts teams don't treat SG as part of the artist's fee.

• Payday Super ready tracking. Super I Owe (hirers/agents) and Super Owed to Me (artists).

Step-by-step (how it runs in Hot Giggity)

1. Opt-in (mutual agreement)

Once both parties agree, either the Hirer (venue or agent) or the Act Owner can enable Act Player invoices paid by the hirer for the booking.

1. Line-up & default splits (Act Owner)

The Act Owner invites players to the line-up and sets default fee splits at the act level (editable per gig when a booking request arrives).

1. Booking request & fee basis (Hirer → Act Owner)

The Hirer sends the booking request. Set the fee basis to Performance Fee includes super or Performance Fee excludes super.

Default for forward bookings includes super. Any change must be explicitly agreed by both parties and then updated in Hot Giggity after negotiations.

1. Player details (Players)

Each Player confirms Legal Entity and - if a sole trader - their Super Fund via Manage → My Personal Profile → Financial. We flag any missing details before approval.

1. Gig-level splits & invites (Act Owner)

The Act Owner reviews the request, adjusts gig-level splits if needed, and invites each Player to the gig. Each Player accepts the booking request from the Act Owner.

1. Invoice & pay (Hirer)

The Hirer receives per-player invoices. SG for eligible sole-trader players is shown separately (GST-free). Pay player fees and remit SG to each player's fund via your SuperStream-compliant channel (Xero Payroll AU, MYOB, HG Super Pay, or your commercial clearing house).

1. Reconcile & track (both sides)

Use Super I Owe / Super Owed to Me and pay early enough that contributions reach the fund by the ATO due dates.

Worked examples (multi-player acts)

Assumptions: Figures exclude GST. SG is a contribution the hirer pays to the fund and is not part of the artist's invoice total.

Example 1 - Four-piece, all sole traders (booking set to excludes super)

• Lead: fee $800 → SG $96

• Guitar: fee $600 → SG $72

• Bass: fee $600 → SG $72

• Drums: fee $600 → SG $72

Hirer pays: fees ($800 + $600 + $600 + $600) and SG ($96 + $72 + $72 + $72).

Fairness note: Each player's SG goes straight to their fund; the act owner doesn't bankroll other players' super.

Example 2 - Trio with mixed entities (booking set to includes super)

• Lead (sole trader): agreed $500 incl. super → base $446.43 + SG $53.57

• Guitar (sole trader): agreed $500 incl. super → base $446.43 + SG $53.57

• Drums (Pty Ltd company): agreed $500 → no SG for the hirer

Hirer pays: base amounts to each payee (two sole traders + company) and SG $53.57 to each sole trader's fund.

Fairness note: Inclusive pricing works cleanly per player; no one's fee is raided later to cover someone else's SG.

Example 3 - Same trio, two ways to contract (why per-player is fairer)

A) Per-player invoices ON (recommended)

• Hirer pays each player, so hirer pays each fee and each player's SG to their fund (as in Examples 1-2).

• Outcome: Players receive their fees and SG correctly; act owner keeps control of lineup/splits with minimal admin.

B) Single act-owner invoice (traditional)

• The hirer is liable to pay the act owner only, so the hirer generally assesses SG for the act owner/payee only, not for each player behind the act-owner invoice. If the act owner is an individual performer paid to perform or participate in the performance, SG may apply under the performer-specific rules in section 12(8) of the SGAA, unless an exception applies.

• The act owner then carries the SG obligation for the other players they pay - practically, that SG is funded from the act owner's earnings or clawed from players' fees, and the admin burden sits with the act owner.

• Outcome: Technically compliant for the hirer, but less fair and more admin for the act owner and players.

Platform default: Forward bookings default to "Performance Fee includes super." If your negotiated outcome is "excludes super," both parties must agree and you must update the booking in Hot Giggity so that invoices and SG align with the contract.

FAQs

Does paying all SG to the act owner's fund cover the whole band?

No. In a single-invoice engagement, your SG obligation is generally only to the act owner's fund. SG for other players sits with the act owner - and paying extra into the act owner's fund doesn't satisfy players' SG. The fair alternative is per-player invoices so each player's SG goes to their fund.

Why is "per-player" fairer?

It sends SG to the right fund for each player immediately, avoids clawbacks from fees, and removes the act owner's admin and cash-flow burden of redistributing SG after the gig.

Where this is heading

Phase 2 - Payments & Super Clearing: hirers can pay artists and SG in one transaction - keeping per-player fairness while reducing admin.

Phase 3 - Future-proofing: Ready for payday-aligned SG and real-time clearing-house integrations. (update - July 26 - now live)

Quick links

Need the how‑to for your role?

• Artists: Managing super for multi‑player acts - player‑to‑hirer invoicing

• Agents: Multi‑player acts - player invoices paid by agency

• Venues: Multi‑player acts - player invoices paid by venue

This article is general information only and not tax or legal advice. Always check ATO guidance or obtain professional advice for your circumstances.

Key sources:

• ATO: Super for independent contractors (ABN doesn't change SG; mainly for labour). Australian Taxation Office

• ATO: Super payment due dates (must be received by the fund). Australian Taxation Office

• ATO Legal DB: TR 2023/4 (who is an employee for SG; extended meaning). Australian Taxation Office

• ATO Legal DB: SGAA s 12(8) (entertainers and connected services). Australian Taxation Office

• ATO: Payday superannuation (law, in effect from 1 July 2026). Australian Taxation Office

Author: Ned Walker - Founder & CEO of Hot Giggity. Check out his profile on Hot Giggity.