Who this is for: Artists, act owners and players who invoice through Hot Giggity and operate as sole traders.
Why it matters: In Australia, most performers and crew who are paid as sole traders are treated as “employees” for superannuation purposes, so the business paying you (venue, agent, act owner) is responsible for making Superannuation Guarantee (SG) contributions into your fund.

Quick background (what the ATO expects)

• Performers and crew are “employees” for SG when they are paid principally for their labour (e.g., performing, DJing, engineering, AV tech). The payer (venue, festival, act owner, booking agent) is the one who must pay your super. 

• No $450/month threshold since 1 July 2022. If you’re a sole trader being paid for your labour, SG can apply from the first dollar earned. 

• Under 18? SG applies if you work more than 30 hours in a week. 

• Current SG rates:  12.0% (from 1 Jul 2025). 

• When it’s paid: Typically quarterly — due 28 Oct, 28 Jan, 28 Apr, 28 Jul. (Some payers remit more frequently.) 

• GST tip: Super itself does not attract GST. If you charge GST, it’s calculated on the fee excluding the super component. 

• Important: The payer cannot add super to your invoice and tell you to pay it yourself — they must remit SG to your fund. 

How Hot Giggity works (Artist view)

Hot Giggity calculates and tracks SG on eligible bookings so that the payer can remit correctly. If a booking involves a sole trader, we’ll show the SG amount during booking and on the invoice, and we’ll prompt for missing fund details before processing (so your super isn’t missed).

You’ll see two tabs under Super Ledgers menu. Artists have both:

• Super owed to me - contributions the payer is responsible for remitting to your super fund for eligible bookings you performed.

• Super I owe - if you hire sole-trader players/crew, this shows the SG you’re responsible for remitting to their funds.

  
  

Set-up checklist for sole traders (5 minutes)

1. Confirm your legal entity

• Go to Manage → My Personal Profile → Financial Settings → Superannuation.

• Set Entity Type to Sole Trader (if that’s how you operate).

• If you’re a company/partnership/trust (or retired/hobby not seeking SG), choose Company / Partnership / Trust / None/Other as appropriate. (SG doesn’t apply to invoices from entities that aren’t individuals; it can still apply to any sole-trader players you hire.
  
  

2. Add your super fund details (see screenshot above)

• Fund name & Product name (the exact product you’re in)

• USI (Unique Superannuation Identifier) and Fund ABN

• Member number (from your fund)

• Date of birth (required by funds), TFN (optional)

• Toggle “No Fund Yet” only if you genuinely don’t have a fund set up.

We’ll block invoice approval on SG-eligible bookings until fund details are provided — that protects your super.

3. Save.

• Hit Save. If anything looks off, your payer may query it before payment.
  
  
  

4. We’ll recalculate your forward bookings automatically

After you save your super fund details and confirm Entity Type = Sole Trader, Hot Giggity will recalculate all future bookings to include super where applicable. This ensures your upcoming invoices reflect the correct Superannuation Guarantee (SG) amounts.

5. Your bookings and invoices will change (inclusive vs plus super)

By default (unless the hirer has set “plus super”), your agreed performance fee is treated as inclusive of super. 

Example: If the agreed fee was $400 and the hirer hasn’t set “plus super”, your invoices for forward bookings will now display as below:

Agreed performance fee (excl. GST): $400

SG rate: 12%

Calculations:

Fee (excl. super) = 400 ÷ 1.12 = $357.14

Super (12%) = 357.14 × 0.12 = $42.86 (paid to the super fund, not on the invoice)

GST (if registered) = 357.14 × 0.10 = $35.71

Invoice Total (payable to artist) = Fee + GST = $357.14 + $35.71 = $392.85

Separate SG Payable (to fund) = $42.86

The invoice shows $392.85. The $42.86 SG appears in the Superannuation Guarantee (SG) Payable section and is not included in the invoice total.

Working in a duo, band or multi-player act. 

Every sole-trader performer needs their own super fund details saved in Hot Giggity. Super is assessed per person, per booking, based on their entity type and labour-only fee (gear hire and other non-labour items are excluded).

Option A — Venue/Agent pays players directly

If you (or the hirer) enable “Players invoice the hirer and get paid directly”:

• Invite each player, set their fee, and confirm their Entity Type.

• For any sole trader, Hot Giggity adds an SG line for that player on the hirer’s invoice and tracks it under the hirer’s Super I owe.

• Each player’s fund must be complete before the invoice can be approved.

Option B — Act owner pays players

If the act owner collects the full fee and pays players:

• Hot Giggity calculates SG for each sole-trader player on the act owner’s payout summary and lists it under the act owner’s Super I owe.

• The venue/agent won’t see those player SG lines; they only see the act’s invoice.

FAQs

I’m not a sole trader — do I still need to update my Entity Type?
Yes. Set it correctly (Company/Partnership/Trust/None-Other). SG won’t be added to your own invoices, but it can still apply to any sole-trader players you hire. 

I’m under 18. Do I get super?
If you work more than 30 hours in a week, SG applies. Otherwise, it may not. 

I’m a hobbyist (Statement by Supplier). Does SG apply?
There’s no definitive ATO ruling for hobbyists and SG. If you operate as a hobby and provide a Statement by Supplier, discuss with the payer; Hot Giggity will follow the payer’s SG determination for that booking. 

I don’t have a super fund yet. What do I do?
Open an account with any complying super fund (your choice), then add the details in Profile → Financial Settings → Superannuation. Until then, bookings that require SG can’t be finalised.

Will super be on top of my fee or included?
That’s a commercial agreement between you and the payer. Hot Giggity supports both “plus super” and “inclusive of super” fees and will calculate correctly either way.

When will I see it in Hot Giggity?
Once the payer finalises the booking/invoice, your contribution appears under Super Ledgers → Super owed to me (and will be marked as Paid when the payer marks it settled).

Need help?

If you get stuck, contact Hot Giggity Support via email - support@hotgiggity.com