Paying Super: Due Dates, Methods & Best Practice (Agents)

Audience: Agents
Applies to: Bookings where a sole-trader performer/crew member triggers Superannuation Guarantee (SG)

At a glance

• SG rate: 12% (from 1 July 2025).

• When to pay: Quarterly, by the 28th after each quarter ends:

  • Q1 (Jul–Sep) → 28 Oct

  • Q2 (Oct–Dec) → 28 Jan

  • Q3 (Jan–Mar) → 28 Apr

  • Q4 (Apr–Jun) → 28 Jul

• GST: No GST applies to SG.

• Who pays: The hirer/payer (Agent) pays SG for eligible sole-trader performers/crew.

What Hot Giggity does (so you don’t miss anything)

• On bookings & invoices: Clearly shows who owes SG, for whom, and the exact SG amount.

• Artist invoices (to you): SG is shown in an SG Payable panel with fund details and is not included in the invoice total (so you pay it direct to the fund).

• Agency invoices (you → venue): SG appears as the one GST-free aggregated line in the total so you can collect and remit.

• Super Ledgers: Use Super I Owe / Super Owed to Me tabs to track status, filter by month or custom range, and mark items Paid for clean quarter-end reconciliations.

Collecting & checking super details (in Hot Giggity)

Performers (acts) enter their own super details in their Hot Giggity profile. You don’t need to chase forms - just check status and view details from your roster.

Where to check (Agents & Venues):
Manage → My Act Roster

• Super Details Added column:
  A green tick means the act has completed their super details.

• View the details:
  Click the three action dots (⋯) beside an act → View Super Account Details to see:

  • Fund name

  • Fund ABN & USI

  • Member number (and other required identifiers)

How to pay super (your options)

Option A — Xero Payroll (AU) clearing house

• Add the sole-trader as an employee/contractor for super-only (Employment Basis often “Labour Hire”).

• Map their Super Fund (ABN/USI) and Member number.

• Create a pay item or earning that represents the labour base; Xero will calculate 12% SG.

• Post a pay run including SG; submit super through Xero’s Super clearing service.

Option B — MYOB (or your payroll system)

• Create the contractor/employee profile, link the Super Fund and Member.

• Process the SG in a pay run and submit via MYOB’s clearing house.

• Reconcile against HG’s ledger/export.

Option C — ATO Small Business Superannuation Clearing House (SBSCH)

• Suitable for many small hirers.

• Enter the fund and member for each payee; pay one total to SBSCH; it distributes to funds.

• Reconcile to HG’s ledger.

Quarter-end checklist (5 steps)

1. Filter your Super Ledger to the quarter (or custom range).

2. Confirm eligibility (sole trader) and fund/member details complete.

3. Sum SG payable (ledger export or clearing-house file).

4. Pay via your chosen method (Xero/MYOB/SBSCH).

5. Mark as Paid in HG and file confirmations/PRNs with your invoice backups.

Late or missed payments

• If you miss the 28th due date, you may need to lodge an SGC statement and pay interest/administration.

• Paying on time preserves tax deductibility; SGC is generally not tax-deductible.

(This is general information only—seek professional advice for your circumstances.)

FAQs

Do I pay SG for hobbyists?
If in doubt, treat paid performances as labour. Keep documentation (e.g., Statement by Supplier) and seek advice.

Under-18s?
SG applies only if they work more than 30 hours in a week.

Does SG ever have GST?
No. SG is GST-free. GST applies only to taxable fee items on invoices.

How to stay compliant (at a glance)

• Ensure performers complete legal entity and super fund details in HG.

• Approve invoices only when SG is clearly shown.

• Pay SG by the 28th after quarter-end via your clearing house.

• Keep records: HG invoice, SG payment confirmation/PRN, and your accounting entries.

Got questions?

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