Superannuation for Musicians & Performers
Your Super. Paid on Time. Every Time.
With Payday Super now law, eligible super generally needs to be paid each pay cycle. Here's what it means for you, how your fees change, and how Hot Giggity helps make sure it actually happens.
Sign Up FreeSuper for Musicians & Performers: The Basics
Under Section 12(8) of the Superannuation Guarantee (Administration) Act, individual performers can be treated as employees for super purposes. If you invoice as an individual or sole trader, your hirer (venue, agent, or act owner) may need to pay Superannuation Guarantee on your performance fee unless an exception applies.
This applies to you if:
- You invoice as an individual or sole trader
- You are paid to perform, present or take part in entertainment (singing, DJing, playing an instrument, hosting, MCing)
- You are engaged by a venue, agent, act owner or hirer
It doesn't matter that you're not a traditional "employee." The SG Act can treat eligible performers as employees for super purposes.
When Super Does Not Apply
The ATO identifies three exceptions where the SG obligation does not apply:
Company, Trust, or Partnership
If you invoice through a company, trust, or partnership, the entity paying you does not have SG obligations. As the ATO states: "Super guarantee obligations only arise in relation to payments you make to natural persons entering into arrangements in their individual capacity."
Domestic or Private Engagement
If you are engaged under an arrangement that is wholly or principally domestic or private in nature, and you work less than 30 hours per week for that hirer, no SG is payable.
Under 18
If the performer is under 18 years old and works less than 30 hours per week.
"James and Hayley are getting married and have engaged the Rocking Stones band to perform at their wedding reception. James and Hayley come to an oral agreement with the Rocking Stones that they will pay $2,000 for the performance. As James and Hayley's wedding is something that is private and domestic in nature and will require the Rocking Stones to perform for less than 30 hours a week, James and Hayley will not have to pay super on behalf of any members of the Rocking Stones."
"Renee's Hotel Pty Ltd will not have to pay super on behalf of any member of the band as the Rocking Stones Pty Ltd is a company. The Rocking Stones Pty Ltd, however, may have to pay super on behalf of Joel, Ted and Jasmine."
Important: These exceptions only shield the direct engagement. If you are an act owner who engages individual sole trader players for a private gig, the private hirer does not owe you super, but you may still have SG obligations to your players. The domestic/private exception applies to the nature of the engagement between the hirer and the performer, not the type of event. Your arrangement with your players is a commercial one.
Changing your business structure has broader tax, liability, and administrative implications. Speak to your accountant before making changes based solely on superannuation.
The ATO's updated guidance (last updated 27 June 2026) provides the latest details on who is covered.
How Super Affects Artist Fees
From 1 July 2026, Payday Super generally requires super to reach your fund within seven business days of your performance fee being paid. Previously, super was due quarterly. Now it's due every pay cycle.
How the Numbers Work
The default position under the SG Act is that super is payable on top of your performance fee. However, where a contract or agreement explicitly states that the fee is inclusive of super, the super component may be calculated from within that amount. This is common in venues that set contractor rates with loading for super and leave built in. It should be noted that, at this stage, the ATO has not provided clear guidance on these contractual arrangements.
Hot Giggity supports both configurations. When a booking is created, the platform calculates and displays the breakdown so there are no surprises:
| Scenario | Your Fee | Invoiced Amount | To Your Super Fund |
|---|---|---|---|
| Super on top of fee | $1,000 | $1,000 | $120 |
| Super included in fee | $1,000 | ~$893 | ~$107 |
With super on top, you receive your full fee plus 12% to your super fund, so your total package is higher. With super included, super is drawn from within your agreed fee, which means less in your bank but more going toward your retirement. Either approach means you are building retirement savings from eligible gigs, something many sole trader performers have not had before. If you are negotiating fees, it is worth understanding which approach your venue or agent uses so you know what to expect on your invoice.
Set Up Your Profile (One-Time)
Once your super details are in Hot Giggity, they carry across every booking. You set it up once.
Add Your Legal Entity Type
Set your business structure in your Hot Giggity profile: sole trader, company, partnership, or trust. This determines whether SG applies to your bookings.
Add Your Super Fund Details
Enter your super fund name, USI, and member number. If you're unsure, check your latest super statement or log into your fund's website.
That's It
Your details carry across every booking. The platform auto-calculates super, shows it on the booking sheet, and tracks payment through the Super Ledger.
Multi-Player Super Sorted
If you play in a band or multi-player act, super can get complicated. Under a traditional single-invoice model, the hirer pays one fee to the act owner and the entire SG goes to the act owner's super fund, even though the act owner may only be keeping part of the fee.
Hot Giggity solves this. As an act owner, you can turn on Act Player Invoices Paid by Agency/Venue in your settings. When enabled, the platform generates an individual invoice from each player directly to the hirer (venue or agent). Each player's fee and super are calculated individually, and super is paid directly to each player's fund by the hirer.
This means the venue or agent handles the super obligation for every player in your act, not just you. No more single-invoice workarounds. Each eligible player can have super calculated and paid to their own fund.
Read the full breakdown of how multi-player act super worksPay Your Players' Super
An industry first. Hot Giggity allows artists and act owners to set themselves up as employers on the platform, giving you full control over your bookings, invoicing, and super obligations.
This means if your band is booked for a private party, corporate event, or any gig outside the platform's usual venue and agent network, you can:
- Create a booking on Hot Giggity and send the invoice directly to your client
- Receive invoices from your players with their super details already attached
- Pay their super via HG Super Pay through SuperChoice's licensed clearing house service at $1.50 per payment
No separate clearing house account. No paperwork. No chasing fund details. The platform handles the calculation, the payment, and the record-keeping. The records show you made the super contribution for each player.
This is particularly powerful for multi-player acts doing private and corporate work where the SG obligation sits with the act owner. Instead of manually calculating and paying each player's super, the platform does it for you.
Common Artist Superannuation Misconceptions
"I'm not an employee, so I don't get super"
Not correct. The SG Act can treat eligible individual performers as employees for super purposes. If you invoice as an individual or sole trader for a performance, your hirer may need to pay SG unless an exception applies.
"If I have an ABN, super doesn't apply"
Not correct. Having an ABN doesn't automatically exempt you from receiving super. What matters is your business structure, who is paying you, and whether an exception applies.
"Super is new from 1 July 2026"
Not quite. The obligation has existed since 1992 under Section 12(8). What changed on 1 July 2026 is the timeline: super generally needs to reach the fund within seven business days, not quarterly. Payday Super compressed the deadline, not created the obligation.
"I can opt out of receiving super"
Not correct. The SG obligation sits with the payer, not with you. If the payment is eligible, you generally cannot opt out of super being paid.
"Operating through a company means I'll never get super"
It's not that simple. Operating through a company, partnership, or trust may change the SG equation, but this has broader tax, liability, and administrative implications. Don't change your structure solely based on super: talk to your accountant.
Questions to Ask Your Hirer or Platform
Not all platforms handle super the same way. Here are questions you should ask:
- 1
Who paid the super?
When the super lands in your fund, the records should show who made the contribution. It should usually be the venue, agent or act owner who hired and paid you, not a platform sitting in the middle.
- 2
Is a licensed clearing house used?
Super payments should go through a licensed clearing house. Ask which one.
- 3
Is super carved from your fee or on top?
Understand whether your take-home pay is changing.
- 4
Can you see your Super Ledger?
You should be able to see exactly what super has been calculated, paid, and what's outstanding.
- 5
Has your contract changed?
If existing contracts have been cancelled and reissued, check the new terms carefully.
Further Reading
Super for Performers: Common Misconceptions
Clearing up the most common misunderstandings about super for performers.
Read articleMulti-Player Act Super: Solved
How per-player invoicing helps eligible band members have super paid to their own funds.
Read articlePayday Super: What Every Venue, Agent and Act Owner Needs to Know
The complete guide to Payday Super obligations in live entertainment.
Read articleATO Draft Ruling SGR 2026/D1
What the ATO's draft ruling on employer determination means for the entertainment industry.
Read articleHG Super Pay
The full product page: how HG Super Pay works, real screenshots, pricing and compliance details.
See the productSuperannuation for Live Entertainment
The complete hub covering super obligations across venues, agents, and artists in the live entertainment industry.
Read the guide
Join Hot Giggity
Create your free profile, add your super details, and make sure your entitlements are protected on every booking.
Sign Up FreeDisclaimer: This page provides general information only and is not legal, tax, or financial advice. Superannuation legislation is complex and individual circumstances vary. Seek professional advice from a qualified accountant or tax adviser for your specific situation.