Are Performance Fees inclusive or exclusive of superannuation?

Short answer: Hot Giggity doesn’t set your rates. Whether superannuation (SG) is included in your agreed fee or added on top is a commercial decision between the parties to the booking (venue/agent ↔ artist/act owner ↔ players). Our platform then calculates, displays, and tracks SG based on what you’ve agreed. 

Why this matters (quick background)

• Most performers and crew who invoice as sole traders are treated as employees for SG purposes when they’re paid principally for their labour. The payer (venue/agent/act owner) must remit SG to the performer’s fund.

(This is general information only; seek advice for your situation.)

Our stance (and what the system does)

• We’re neutral on pricing. “Inclusive” and “plus super” are pricing choices made by you and your counterparties. Platforms (including us) should not assume or enforce an increase in fees to cover super payments; existing amounts were agreed between the parties. 

• Existing forward bookings. When an Artist saves Entity Type = Sole Trader and adds valid fund details, Hot Giggity will recalculate future bookings to reflect SG:

  • If the hirer hasn’t set “plus super”, your agreed fee is treated as inclusive of super.

  • If the hirer has set “plus super”, SG is added on top of the agreed fee.

  • We do not alter posted/paid invoices.

• Invoices show Fee (labour), GST (if registered), and a separate Super line (non-GST). The invoice total excludes super; SG appears in a clearly labelled section so the payer can remit directly.

  
  

Definitions

• Inclusive of super: The agreed performance fee already includes SG. We back-calculate the fee (excl. super), show SG as a separate line (non-GST), and apply GST (if any) to the fee only.

• Plus super: SG is added on top of the agreed performance fee. GST (if any) still applies only to the fee.

Worked examples 

A) Fee includes super (default unless hirer sets “plus super”)

• Agreed performance fee (excl. GST): $400

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

• Super (12%) = 357.14 × 0.12 = $42.86 (shown separately; not in invoice total)

• GST (if registered) = 357.14 × 10% = $35.71

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

• Separate SG Payable (to fund) = $42.86

B) Fee plus super

• Agreed performance fee (excl. GST): $400

• Super (12%) = 400 × 0.12 = $48.00 (separate, non-GST)

• GST (if registered) = 400 × 10% = $40.00

• Invoice Total (payable to artist) = Fee + GST = $440.00

• Separate SG Payable (to fund) = $48.00

  
  

Bands and multi-member acts (who pays what?)

• Per-person assessment. Each sole-trader performer needs their own fund details; SG is calculated per player on their labour only.

• If the hirer pays players directly: SG for each eligible player appears under the hirer’s Super I owe; invoices to the hirer include each player’s fee (GST as applicable) and a separate SG summary.

• If the act owner pays players: SG for eligible players appears under the act owner’s Super I owe; the venue/agent sees only the act’s invoice.

  Full steps: Pay players directly vs pay via act owner

Who decides whether it’s inclusive or plus super?

You do — together with the other party to the booking. That agreement then drives how Hot Giggity displays and allocates SG on the invoice and in super tracking. This mirrors current industry guidance that platforms can support either model but shouldn’t prescribe how parties set their rates.

Still unsure?
If you have questions about anything contained in this article, please contact support@hotgiggity.com.