All employers must provide sufficient super support for most employees, or lodge a superannuation guarantee statement and pay the superannuation guarantee charge.
If a performing artist is contracted to an agency, the legal obligations for super contributions rests with the agency including paying contributions to the performing artist's super fund or retirement savings account.
Similarly, if the performing artist has entered into a contract with the end-user, the performer's agent may pay super contributions. The end user would pay the gross amount to the agent who would pay the super contributions on behalf of the end user.
For information about work arranged by intermediaries, refer to Superannuation Guarantee Ruling SGR 2005/2 Work arranged by intermediaries.
End of further information
You do not have to make super contributions for performing artists who are:
- paid less than $450 in a calendar month
- aged 70 years old or older
- under 18 years of age and are not working more than 30 hours a week.
To calculate the minimum superannuation guarantee contributions required for your eligible employees use ordinary time earnings (OTE), as defined in the superannuation guarantee law. This ensures all eligible employees are treated the same for superannuation guarantee purposes. The minimum amount of super support you must provide for your workers is 9% of each worker's OTE.
You will have to work out the OTE for each worker. OTE is generally what your employees earn for their ordinary hours of work, including:
- over-award payments
An 'employee's ordinary hours of work' are the hours specified as his or her ordinary hours of work under the relevant award or agreement, or under the combination of such documents, that governs the employee's conditions of employment.