Super for Sole Traders: What Hirers Must Do (Agents)

Summary

If you pay a sole-trader performer or crew member, you’re required to pay Superannuation Guarantee (SG) for them - separately to their fee. This is because performers and those supporting performances are treated as “employees” for super purposes, even when they invoice you as a contractor. SG is currently 12% (from 1 July 2025). Quarterly payment due dates are 28 Oct, 28 Jan, 28 Apr, 28 Jul. There’s no $450 minimum any more; under-18s are only eligible if they work more than 30 hours in a week.

Why this applies to you

Australian law deems a person paid to perform (or to provide services connected with a performance or recording/broadcast) to be an employee of the payer for SG purposes. That captures most live entertainment scenarios: musicians, DJs, session players, engineers, AV techs and similar roles.

Who you must pay super for

• Sole-trader performers or crew engaged principally for their labour.

• Contractors paid mainly for labour (even with an ABN).

• No earnings threshold: the old $450/month rule was removed from 1 July 2022.

When you do not pay super

• You pay a retiree, company, trust or partnership for the gig (e.g., a band trading as a partnership, or a production company). In these cases, the people doing the work are not your employees - the entity you hired is.

Current SG rate and due dates

• Rate: 12% from 1 July 2025 (was 11.5% during 1 Jul 2024–30 Jun 2025).

• Quarterly due dates:

  • Q1 (Jul–Sep): 28 Oct

  • Q2 (Oct–Dec): 28 Jan

  • Q3 (Jan–Mar): 28 Apr

  • Q4 (Apr–Jun): 28 Jul 

GST treatment (quick rule)

• No GST is applied to the super amount. GST applies only to taxable fee components, not to SG contributions. 

What Hot Giggity shows you

• On every booking with sole-trader payees, the system calculates and displays the SG liability in real time and on the invoice, so you know exactly what you owe and to whom.

How to stay compliant (at a glance)

1. Ensure acts update their legal entity and super details in their Hot Giggity Profile (fund name, ABN/USI, member number, DOB).

2. Verify on the booking sheet the entity type for the act you are booking. When you select an act on the booking sheet, Hot Giggity will display their legal entity, and whether or not all super details have been added.

3. Approve invoices with SG clearly shown.

4. Pay SG by the deadline (28th after quarter-end) via your clearing house (e.g., Xero/MYOB or ATO SBSCH).

5. Keep records: invoice, SG payment confirmation/PRN, and mapping in your accounts.

FAQs

Do I pay super to hobbyists?
There’s no definitive ATO ruling on hobby status and SG; treat bookings as labour unless you’re clearly contracting an entity (company/partnership/trust) or the under-18/week-hours rule applies. Keep documentation (e.g., Statement by Supplier) and seek advice if unsure. 

What happens if I don’t pay on time?
Penalties apply (SGC statement, interest, and potential administrative penalties). Paying on time preserves tax deductibility.

Got Questions?

If you have questions about anything in this article, please email support@hotgiggity.com.