• PAYG withholding responsibilities for agents and end users

    If a performing artist is contracted to an agency, the legal obligations relating to PAYG withholding and superannuation (super) contributions rests with that agency, including paying super contributions to the performing artist's super fund or retirement savings account. The end user will simply make payment to the agent for the services of the performing artist.

    If the performing artist has entered into a contract with the end user, the legal obligations relating to PAYG withholding and super contributions rests with the end user. If both the end user and performer's agent agree, the agent may carry out these functions on behalf of the end user.

    If the contract is with the performer's agent, the agent must do all of the following:

    • withhold an amount from the payment they receive from the end user - this means the end user pays the gross amount to the performer's agent
    • the performer's agent calculates the amount to be withheld from the payment to the performing artist and pays this amount to us by the due date
    • report the amounts withheld for PAYG withholding along with any other PAYG withholding amounts on their activity statement
    • issue payment summaries to the performing artist for these payments and include any amounts withheld.

    If the contract is with the end user, the end user must fulfil the above obligations.

     

    Further Information

    For information about work arranged by intermediaries, refer to Superannuation Guarantee Ruling SGR 2005/2 Work arranged by intermediaries.

    End of further information
      Last modified: 09 Aug 2016QC 16528