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

Audience: Venues (hirers)
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: You (the hirer) pay SG for eligible sole-trader performers/crew.

What Hot Giggity shows you (venues)

• Artist Tax Invoice (to the venue):

  • Fee line(s) only; GST applies to the taxable fee (if the artist is GST-registered).

  • An SG Payable panel below the totals shows the SG amount (no GST), fund details, and a note that SG is not included in the invoice total.

  • You pay the invoice total to the artist and pay the SG amount direct to the fund.

• Super Ledgers → Super I Owe:

  • Track all SG amounts you owe by gig.

  • Use the date filter (month/custom) to isolate a quarter.

  • Mark items Paid as you remit.

Collecting & checking super details in HG (venues)

Performers add their super details in their profile. You can verify them from your roster:

Manage → My Act Roster

• Click ⋯ → View Super Account Details to see: Fund name, ABN, USI, Member number.
  
  

If details are missing, ask the act to complete their profile before approving payment.

How to pay super (venues)

Option A — Xero Payroll (AU) clearing house

• Create the performer as an employee/contractor for super-only (Employment Basis often Labour Hire).

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

• Include the labour base so Xero calculates 12% SG.

• Post pay run and submit super via Xero.

• Reconcile against HG’s Super I Owe and CSV export.

(We’ll provide a separate Xero step-by-step with screenshots and mappings.)

Option B — MYOB (or your payroll system)

• Add the performer, link Fund and Member, process SG in a pay run, submit via MYOB’s clearing house, then reconcile to HG.

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

• Enter each performer’s Fund and Member once, pay one total to SBSCH, which distributes to funds.

• Reconcile to HG’s ledger/export.

  
  

Quarter-end checklist (venues)

1. In Super Ledgers → Super I Owe, filter to the quarter.

2. Confirm each payable relates to a sole trader and has fund/member details.

3. Export CSV or total the SG due.

4. Pay via Xero/MYOB/SBSCH before the 28th.

5. Mark as Paid in HG and file payment confirmations/PRNs with the artist invoice.

Late or missed payments

• Missed the deadline? You may need to lodge an SGC statement and pay interest/administration.

• On-time SG is typically tax-deductible; SGC generally isn’t.
  (General information only—seek professional advice.)

FAQs (venues)

Do I owe SG for under-18s?
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 the invoice.

Where do I find fund details?
In Manage → My Act Roster → ⋯ → View Super Account Details, or on the SG Payable panel of the artist invoice.

How to stay compliant (at a glance)

• Confirm the act’s legal entity is Sole Trader.

• Approve invoices with SG clearly shown.

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

• Keep records: artist 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.