Live entertainment performers on stage at a concert

Super Compliance

Superannuation for Live Entertainment

Payday Super is now law. Venues, agents and performers all have obligations. Understand who owes what and how Hot Giggity keeps every booking compliant.

Book a Demo

Super for Performers – It's the Law

Under Australian law (Section 12(8) of the Superannuation Guarantee (Administration) Act 1992), individual performers and support crew can be treated as employees for superannuation purposes – even if they invoice with an ABN. If a venue, agent or act owner engages and pays an eligible individual performer, super may need to be paid unless an exception applies. With Payday Super now in effect, the contribution generally needs to reach the performer's super fund within 7 business days.

The ATO's updated guidance on super for performers (last updated 27 June 2026) and Draft Ruling SGR 2026/D1 make the obligations clearer than ever.

With Payday Super now in effect from 1 July 2026, the contribution generally needs to reach the performer's super fund within 7 business days of payday, including when an eligible contractor's invoice is paid — replacing the old quarterly deadline.

Hot Giggity's HG Super Pay is a compliance workflow built for live entertainment, helping venues, agents and act owners track obligations, generate records and stay on top of Payday Super deadlines.

Live entertainment superannuation compliance background
12%

Current SG Rate

7

Business Days to Pay

$1.50

Per Payment via HG

$0*

Monthly Fees

* HG Super Pay is available on free and paid plans.

When Super Does Not Apply

Common exceptions where the SG obligation does not apply include the following. See the full list of exceptions on the ATO website.

1. Company, Trust, or Partnership. If the contract is with a company, trust or partnership, and not with the individual performer personally, the payer generally does not have SG obligations for that individual. The entity may still have its own SG obligations to any employees or sole traders it pays.

2. Domestic or Private Engagement. If you are engaged under an arrangement that is wholly or principally domestic or private in nature, and you work 30 hours or less in the relevant week for that hirer, no SG is payable.

3. Under 18. If the performer is under 18 years old and works 30 hours or less in the relevant week.

If you are unsure whether an exception applies to your specific situation, seek professional tax or legal advice.

Live entertainment superannuation compliance background

HG Super Pay

A compliance solution built specifically for live entertainment, integrated directly into the Hot Giggity booking workflow.

You control your money

Super is paid directly from your own bank account via a licensed clearing house. Hot Giggity never holds your funds.

Clear audit trail

Booking, invoice and super payment records clearly show who engaged and paid the performer, helping avoid confusion about who is responsible.

Full audit trail

Super Ledgers track every obligation: what you owe, what's been paid, what's outstanding.

Multi-player acts solved

For bookings set up with per-player invoicing, each eligible performer can be paid by the hirer, reducing the act owner's admin and super burden.

Live entertainment superannuation compliance background
HG Super Pay platform for live entertainment

Ready to Get Compliant?

Book a demo to see how HG Super Pay works for your business. No obligation, no pressure.

Book a Demo

Disclaimer
This page provides general information only and is not legal, tax, or financial advice. Seek professional advice for your specific circumstances.