Inclusive vs Plus Super: Pricing & Approvals (Venues)

Modified on Fri, 26 Sep at 9:49 AM

Audience: Venues (hirers)
Applies to: Bookings involving sole-trader performers or crew (players, DJs, techs, etc.)

Summary

When a booking triggers Superannuation Guarantee (SG), choose whether the performer’s fee includes super (embedded) or is plus super (added on top). In Hot Giggity this is a simple toggle on the booking sheet. Platform default is Fee includes super. SG is currently 12% (from 1 July 2025). Super is not subject to GST.

The two models at a glance

Fee includes super (Inclusive) - Default
The Gig Fee you enter already contains the required SG. Hot Giggity back-calculates the performer’s bank amount (Fee Paid to Act) and the Super Contribution so that bank + super = Gig Fee.
Fee excludes super (Plus super)
The Gig Fee is the bank amount. SG is added on top, shown as Super Contribution, and billed in addition to the Gig Fee.

Booking sheet controls & calculations

A) Gig Fee Includes Super

B) Gig Fee Excludes Super

What you choose: one toggle on the booking sheet

Fee includes super (ON) → Inclusive model
Fee includes super (OFF) → Plus-super model

Key fields and how they behave

Gig Fee (ex Tax)
The agreed gig amount before GST.
- Inclusive (ON): split between Fee Paid to Act (bank) and Super Contribution so that bank + super = gig fee.
- Plus super (OFF): equals the Fee Paid to Act (bank); Super Contribution is added on top.
Fee Paid to Act (ex Tax)
The bank amount paid to the performer.
- Inclusive (ON): back-calculated so that bank × (1 + SG%) = gig fee.
- Plus super (OFF): equals the Gig Fee.
Super Contribution
Auto-calculated at the current SG rate (e.g., 12%) on the bank amount for sole-trader payees.
No GST applies to super.
Total billed to hirer (ex Tax)
- Inclusive (ON): Gig Fee
- Plus super (OFF): Gig Fee + Super Contribution
  (GST is then applied to eligible fee lines only; super is not taxable.)

Worked examples

A) Inclusive of super (toggle ON)

Inputs: Gig Fee = $500, SG = 12%
Fee Paid to Act (invoice amount): 500 / 1.12 = 446.43
Super Contribution: 446.43 × 12% = 53.57
GST: applies only to taxable fee lines (not to super)

B) Plus super (toggle OFF)

Inputs: Gig Fee = $500, SG = 12%
Fee Paid to Act (invoice amount): 500.00
Super Contribution: 500 × 12% = 60.00
GST: applies only to taxable fee lines (not to super)

What appears on the artist invoice

Inclusive: The invoice shows the Fee Paid To Act amount and a separate SG section that represents the embedded portion.
Plus super: The invoice shows the full Gig Fee Paid To Act amount and separate SG section that represents the amount on top.
No GST is applied to SG.

How to stay compliant (at a glance)

Ensure performers update their legal entity and super details in Hot Giggity (fund name, ABN/USI, member number, DOB).
Verify on the booking sheet the entity type for each performer. When selected, Hot Giggity shows the legal entity and whether super details are complete.
Approve invoices with SG clearly shown.
Pay SG by the deadline (28th after quarter-end) via your clearing house (e.g., Xero/MYOB or ATO SBSCH).
Keep records: invoice, SG payment confirmation/PRN, and mapping in your accounts.

Got questions?

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