Super for sportspeople, performers, film makers and related activities

If you pay a sportsperson, performer, musician, film maker, or an individual involved in similar or related activities, you may need to pay them super.

Last updated 31 August 2026

Super obligations for certain payments

Individuals engaged in certain activities, for example musicians, entertainers, sportspersons, film makers and performers, are eligible for super guarantee. If you engage one of these eligible individuals and are liable (i.e. legally responsible) to pay them, you may also need to make super guarantee contributions for them.

You must pay super guarantee in full, on time, to the right fund and at the correct rate to avoid an extra tax called the super guarantee charge.

You must pay super guarantee on payments you are liable to make to an individual for the following activities (except in specific circumstances):

playing sport, performing or presenting music, dance or entertainment, undertaking promotional activities, or an activity involving similar skills (performers)
providing services connected with the above activities (this means providing services that are required for the above activities to occur, see required support services for the performance)
making a film, tape or disc, filming or recording any television or radio broadcast, or providing services that are required for that filming or recording to occur (filming or broadcasting).

An individual who you are liable to pay for one or more of the activities described above, will be considered your employee for super guarantee purposes, even if they:

are not a professional
have an ABN
issue invoices
are engaged on a one‑off basis
refer to themselves as an independent contractor
are a hobbyist
provide you with a Statement from Supplier Form (some industries refer to this as the hobby form)
are retired or are receiving a super pension or annuity while working (this includes employees on transition to retirement).

Super guarantee is calculated on the part of the payment that relates to the individual's work, this is usually on the invoice. You and the individual you are paying should negotiate and agree whether the payment includes super or whether super is payable in addition to the payment. Regardless of the way you calculate the amount, you will need to pay the super contribution to the individual's nominated super fund (or another complying fund that can receive the contribution). You cannot satisfy the obligation by paying the amount directly to the individual. This applies even if the payment to the individual is agreed at a rate inclusive of super.

Your super guarantee obligations do not depend on the size or nature of your undertaking. A community organisation hiring performers for a local arts festival has the same super guarantee obligations as a private business. However, the type of payer can make a difference if the performance is of a private or domestic nature.

Generally, for super guarantee purposes, your super contribution for the individual must be received by the individual's super fund within 7 business days after payday. This is extended to 20 business days after payday for first time or recommenced contributions. Find out more about payment deadlines for Payday Super.

When you don't have to pay super

To meet your super guarantee obligations, it is important to understand who you are paying and in what capacity you are paying them. It is also important for performers to understand their own legal structure (as this can vary) so they can explain it to the entity paying them at the time they agree to provide a performance.

You only have super guarantee obligations for payments you make to people entering arrangements in their individual capacity. This means there are some circumstances when you don't have to pay super.

Partnerships

You will not have super guarantee obligations for payments you make to a partnership. A partnership, for super guarantee purposes, means a general law partnership. A payer dealing with a group of performers who operate as a partnership would generally expect to see the partnership ABN. Payers can use ABN LookupExternal Link to check an ABN is active.

Performers considering entering into a partnership should seek appropriate advice. For more information on partnerships see Taxation Ruling 94/8 Income Tax: Whether business is carried on in partnership (including ‘husband and wife’ partnerships).

To better understand your tax obligations as a partnership, see Business, partnership and trust income.

Individual members of the partnership can choose to make personal super contributions.

Example 1: hiring a group of performers - as a partnership

Liam, Mark, and Chloe operate their dance troupe, Black Lantern, as a partnership.

Harbourline Plaza engages the troupe under a verbal contract. Liam, on behalf of himself, Mark and Chloe, tells Harbourline Plaza the group operates as a partnership and provides the ABN for their partnership.

Harbourline Plaza pays the troupe for their performance by transfer to the partnership’s joint bank account.

The payment is a payment for the performance of dance. However, Harbourline Plaza will not have to pay super for any member of the troupe, as the payment was made to a partnership. Liam, Mark and Chloe can choose to make personal super contributions.

End of example

Companies and trusts

You will not have super guarantee obligations for payments you make to an incorporated entity (a company or incorporated association) or a trust. However, the entity itself may have to pay super for individuals they engage to provide services.

Individuals

You may have super guarantee obligations for payments you make to an individual, unless:

you engage them under an arrangement that is wholly or principally domestic or private in nature, and
the individual is paid for less than 30 hours of work per week.

You will also not have super guarantee obligations for payments to individuals who are under 18 years old and who work for you for less than 30 hours a week.

Performers

If you are liable to pay an individual to perform or present, or to participate in the performance or presentation of, any of the activities listed in the table below (performance categories), that individual is considered to be your employee for super guarantee purposes.

As their employer you will have to pay super guarantee on payments you make to the individual (except in specific circumstances).

An individual's performance, presentation or participation only needs to fall into one category (they may, however, fall into several categories). For example, an actor who is paid to act in a theatre production is considered to be paid to perform in a play and to perform entertainment.

Table 1: Examples of performers who are considered employees for super guarantee purposes
Performance categories	Examples of individuals performing, presenting or participating in the relevant activity (this is not an exhaustive list)
Music	Singers, instrumentalists, member of a band, DJs
Play	Actors
Dance	Dancers (principal/backup/ensemble)
Entertainment	Stand-up comedians, magicians, party performers (including children's performers such as face painters), film and television actors, television presenters, hosts and guests, circus performers
Sport	Athletes (hobbyist, amateur or professional), fitness, Pilates and yoga instructors who physically demonstrate the movements
Display or promotional activity	Fashion models, social media influencers
An activity similar to those listed above involving the exercise of intellectual, artistic, musical, physical or other personal skills	Guest speakers at events, Esports competitors, live streamers, live art demonstrators (e.g. painting in front of an audience), fitness, Pilates and yoga instructors who physically demonstrate the movements

Example 2: engaging a fashion model

Gabrielle is a fashion model. She is engaged by fashion labels and businesses to wear and model their clothing at fashion shows, and for magazine and television ads.

Gabrielle is a sole trader, operates under an ABN and invoices for her services.

These entities engage Gabrielle to perform in a promotional activity or display. As such, each business will have to pay super guarantee to Gabrielle's nominated super fund.

End of example

Example 3: hiring a Pilates instructor

Jason is a mat Pilates instructor who works as a sole trader with an ABN.

Jason is engaged by multiple corporate businesses in the Melbourne CBD to run Pilates sessions at their offices for their staff members' wellbeing. Jason physically demonstrates the Pilates movements as part of his sessions.

These engagements are irregular for each respective business, with no guarantee of future engagement. Jason will invoice each business $250 for conducting a one-hour session.

Pilates, if not a sport, is an activity similar to sport involving the physical and other skills of Jason as instructor. Each business will have to pay super guarantee to Jason's nominated super fund.

End of example

Example 4: engaging a social media influencer

Paul is an avid 4WD enthusiast with a prominent social media profile. Paul operates as a sole trader and has an ABN. Offroading HQ Pty Ltd is a large 4WD accessory retailer looking for new ways to promote its business.

Offroading HQ Pty Ltd reaches out to Paul to enquire whether he would be willing to promote their products on his social media.

They agree that Paul will promote Offroading HQ’s products on his social media with 2 posts a week, in exchange for $500 for each post.

Paul is being paid to present in promotional activities. Offroading HQ Pty Ltd will have to pay super guarantee to Paul's nominated super fund.

End of example

Required support services for the performance

If you are liable to pay an individual to provide a service that is required for one of the above performance categories to occur, that individual is considered your employee for super guarantee purposes. As their employer, you will have to pay super guarantee on payments you make to the individual (except in specific circumstances). The required service the individual provides may be provided before, during, or after the relevant performance category.

Table 2: Examples of services that are required to support a performance
Performance categories	Examples of individuals providing services that are required for the performance or presentation to occur (this is not an exhaustive list)
Music	Stagehands, stage crew that are required for the performance to occur, props masters, technicians and assistants, sound, lighting and audio engineers, technicians, operators and assistants, guitar technicians, repetiteurs/accompanists, conductors, make-up artists, workers who assemble and disassemble stages, fencing etc.
Play	Stagehands, stage crew that are required for the performance to occur, props masters, technicians and assistants, sound, lighting and audio engineers, technicians, operators and assistants, directors, vocal and dialect coaches, dramaturgs, intimacy coordinators, make-up artists, workers who assemble and disassemble stages, fencing etc.
Dance	Stagehands, stage crew that are required for the performance to occur, props masters, technicians and assistants, sound and lighting engineers, technicians, operators and assistants, choreographers, make-up artists, workers who assemble and disassemble stages, fencing etc.
Entertainment	Staff script writers, film and television editors, film and television crew that are required for the performance to occur, props masters, technicians and assistants, sound, lighting and audio engineers, technicians, operators and assistants, make-up artists, workers who assemble and disassemble stages, fencing etc.
Sport	Referees, timekeepers, mandated first aid individuals at live sporting events, lighting engineers, technicians and assistants required for night games, siren operators
Display or promotional activity	Stagehands, sound, lighting and audio engineers, technicians, operators and assistants, workers who assemble and disassemble stages
An activity similar to those listed above involving the exercise of intellectual, artistic, musical, physical or other personal skills	Stagehands, sound, lighting and audio engineers, technicians, operators and assistants, live streaming moderator, workers who assemble and disassemble stages, fencing etc.

Examples of services that are not required to support a performance:

security
advertising
management, representative or agency services. A performer's manager, representative or agent are generally not considered to be providing services required for a performance to occur. However, these individuals may be an employee if you pay them under a contract that is mainly for their labour.

For more information on intermediary arrangements see Engaging performers through an intermediary.

Example 5: hiring a lighting technician

Stacey is a lighting technician for large scale events. Stacey operates as a sole trader with an ABN. Stacey is occasionally engaged by music festival promoters to provide stage lighting services for artists' performances at these festivals.

Stacey is paid by the music festival promoters to provide a service that is required for the music performance and entertainment event to occur.

The music festival promoter will have to pay super guarantee to Stacey's nominated super fund.

End of example

Filming or broadcasting

An individual is considered to be your employee for superannuation guarantee purposes if you are liable to pay them to perform services:

in the making of a film, tape or disc
in recording content for online streaming
in any television or radio broadcast
required for that filming, recording or broadcasting to occur.

As their employer, you must pay super guarantee on payments you make to the individual (except in specific circumstances).

Example 6: hiring a camera operator

Gavin is a professional videographer. Gavin operates as a sole trader with an ABN. Gavin is engaged by various clients to attend and film events such as sporting matches and concerts.

Gavin charges a fixed fee agreed upfront with his clients, which covers his time at the event as well as the post-production and associated tasks.

These clients pay Gavin to make a film and to provide services in making that film. As such, each client will have to pay super guarantee to Gavin's nominated super fund.

End of example

For more information see:

Taxation Ruling TR 2023/4 Income tax and superannuation guarantee: who is an employee?
Superannuation Guarantee Ruling SGR 2009/1 Superannuation guarantee: payments made to sportspersons.

Engaging performers or service providers directly

To meet your super guarantee obligations, you should check with any performers, support service providers, or film or broadcasting service providers you engage to understand:

who you are liable to pay, and
what you are paying them for.

Example 7: hiring a group of performers - as individuals

Renee’s Hotel Co. engages a band, the Quiet Rivets, to play at their venue.

The Quiet Rivets is made up of Joel, Ted and Jasmine.

Renee’s Hotel Co. engages the members of Quiet Rivets under a verbal contract. Joel arranges for Renee's Hotel Co. to directly pay the members of the band $280 each for the performance, inclusive of super.

As Renee's Hotel Co. is liable to pay Joel, Ted and Jasmine individually for the performance, it will have to:

collect super fund details for each of them, and
pay super guarantee on the amount for each of Joel, Ted and Jasmine, calculated as 12% of $250 (being the super inclusive amount of $280 divided by 1.12) to each of their nominated super fund.

The balance of $250 is to be paid to each of Joel, Ted and Jasmine.

End of example

Example 8: hiring a performer - for a wedding

James and Hayley are getting married and directly approach Diana, a Harpist, to perform at their wedding reception. Diana operates as a sole trader with an ABN. James and Hayley agree with Diana that they will pay $1,000 for the performance.

James and Hayley are paying Diana for the performance of music and entertainment. However, the wedding is classed as private or domestic in nature that requires Diana to perform for less than 30 hours a week. As such, James and Hayley will not have super guarantee obligations for Diana.

End of example

Calculating the portion of a performer or support service provider's payment

Super guarantee only applies to the part of the payment to a performer, support service provider, or film or broadcasting service provider, that relates to the performance or presentation or filming or broadcast activity. That will generally be the whole payment.

However, parts of a payment will not be subject to super where they are for:

the following expenses incurred by the individual
- rehearsal studio hire
- equipment hire
- freight costs
- travel and accommodation expenses
- engaging the services of other individuals or entities
the use, or purchase, of intellectual property
the use of equipment owned by the individual.

Check with the individual if you are unsure if part of the payment does not relate to the relevant performance or presentation, or filming or broadcasting activity. This can occur if:

an invoice is not provided, or
the invoice is not itemised.

In this situation, you can also work out the amount you need to pay super guarantee on based on the reasonable market value of the item or services provided by the individual (or any relevant industry award for the service).

Ordinarily you would not expect the whole of a payment to a performer, support service provider, or film or broadcasting service provider to be attributable to items and services other than their work.

Example 9: obligation to pay super only applies to part of a payment

The Southern State Soccer League (SSSL), a not-for-profit incorporated association, has engaged Jarrah to film its soccer games for the 2026 season for live streaming and broadcast purposes. Jarrah is a sole trader with an ABN and runs a small film production company which specialises in the filming and streaming of sporting events.

Jarrah owns all the equipment, infrastructure (e.g. machinery, cranes, streaming servers etc) and cameras required to run his business and charges his customers for the hire of this equipment. While Jarrah usually undertakes all camera work and production work himself, on occasion he engages the services of contractors for support. Jarrah also incurs travel and accommodation expenses for this work.

The SSSL is paying Jarrah to make multiple films and for services in relation to the making of multiple broadcasts. Accordingly, SSSL has super guarantee obligations in relation to Jarrah.

In his first invoice to the SSSL for the 2026 season Jarrah charges $6,950. The following expenses are itemised in his invoice:

Filming fee $5,000
Equipment hire fee $1,000
Contractor wages $500
Travel and accommodation costs $450.

SSSL will only need to pay super guarantee contributions for the $5,000 filming fee. This is because the $5,000 amount relates to Jarrah's film making and broadcasting activities, and the other amounts relate to equipment hire, Jarrah's staffing costs and travel and accommodation costs.

SSSL will need to collect the super fund details for Jarrah and pay super guarantee in relation to the $5,000 filming fee directly to Jarrah's nominated fund.

End of example

Engaging performers or service providers through an intermediary

In arrangements involving intermediaries, it's important to understand who has the legal liability to pay the performer(s), support service provider(s), or film or broadcasting service providers. An intermediary includes band leaders, booking agents, promoters, managers and entertainment agencies. This will ensure you meet your super guarantee obligations (if any).

An intermediary acts as a go-between, arranging and facilitating bookings between performers and hirers.

Whether an intermediary has the liability to pay the performer, support service provider, or film or broadcasting service provider will depend on whether they are acting:

as an agent on behalf of someone else (that is, the principal - this could be the performer or the hirer, it will depend on the situation), or
in their own right.

If you are liable to pay the performer, support service provider, or film or broadcasting service provider their fee, then you are also responsible for any super guarantee obligations.

Intermediary acting as an agent

An agent is someone who has the legal authority to:

act on behalf of the party they represent (the principal), and
bind them in contracts with others.

Whether an agency relationship exists requires consideration of the substance of the arrangement and conduct of the parties. Labelling yourself as an agent is not sufficient.

If an intermediary is acting as an agent, and they pay a performer, support service provider, or film or broadcasting service provider on behalf of the principal, the principal is considered to have the liability for that payment. This means the principal is responsible for any super guarantee for the performer, even though the agent transfers the money.

Where an entity hires a performance act, the agent could be:

engaged by a venue to manage performances
acting on behalf of the performer or performance act, support service provider, or film or broadcasting service provider
an individual performer or service provider who is acting on behalf of a group of performers or service providers.

For more information on when an agency relationship exists, see Superannuation Guarantee Ruling 2026/D1 Superannuation Guarantee: Work arranged by intermediaries.

Example 10: hiring a group of performers – paying a lump sum to one member who is acting as an agent

Neisha performs sometimes as a solo act and sometimes with other musicians. Neisha operates as a sole trader and has an ABN.

The Young Elm Pub engages Neisha to play at their venue for a one-off event under a verbal contract.

Neisha asks Fatima and Mohammed to perform with her for this event.

Neisha agrees with Fatima and Mohammed that she will act as the agent for the group in relation to their performance at The Young Elm Pub.

Neisha makes it clear to The Young Elm Pub that they can deal with her on behalf of the 3 performers. She agrees with The Young Elm Pub that she, Fatima and Mohammed will perform.

All parties understand that:

the Young Elm Pub will pay a gig-fee of $980 for the performance to Neisha as the agent for the group
the gig-fee is inclusive of super (this was negotiated by Neisha and The Young Elm Pub and agreed to by Fatima and Mohammed).
Neisha will be entitled to $420 (minus super)
Fatima and Mohammed are entitled to $280 each (minus super), and Neisha will facilitate their performance payments.

The Young Elm Pub’s payment to Neisha is a payment to a person to perform music. However, The Young Elm Pub has the legal responsibility to pay super for Neisha, Fatima and Mohammed in the proportions agreed, even though all parties agree that Neisha will facilitate the performance payments to Fatima and Mohammed.

The Young Elm Pub will need to:

collect super fund details for each of the performers
pay super guarantee on:
- the $420 amount for Neisha, equal to $45 (420/1.12) payable directly to Neisha's nominated super fund, noting the payment is inclusive of super.
- the $280 amount for Fatima, equal to $30 (280/1.12) payable directly to Fatima's nominated super fund, noting the payment is inclusive of super.
- the $280 amount for Mohammed, equal to $30 (280/1.12) payable directly to Mohammed's nominated super fund, noting the payment is inclusive of super.
pay Neisha $875 for the group's performance (Neisha is then required to pay Fatima and Mohammed $250 each for the group's performance).

End of example

Example 11: hiring a performer – using a third-party agent

The promoters of The Sunset Sounds Festival engage Axel Storm, a magician, to perform at its festival. Axel Storm is represented by Tom, a talent agent.

Tom negotiates a written contract, on behalf of Axel Storm, with the promoters for a performance fee of $1,200 for Axel's appearance at the festival.

The promoters pay the performance fee into an account nominated by Tom. Tom receives the performance fees as agent for Axel Storm. It is Tom’s responsibility to disperse the funds to Axel Storm as agreed between himself and Axel. Tom and Axel have agreed that Tom is entitled to 10% of any performance fee payable to Tom as payment for his services as agent of Axel Storm. Axel is liable to pay Tom this agent fee. The promoters are aware of this due to an itemised invoice received.

The promoters are making a payment for the performance of entertainment. All parties understand that the promoters have the legal responsibility to pay Axel Storm for his performance, and that Tom receives the payment as an agent for Axel Storm. The promoters have negotiated with Tom that super is to be paid in addition to the payment made to Axel Storm.

As such, the promoters of The Sunset Sounds Festival will need to:

collect the super fund details of Axel Storm
pay $1,200 to Tom as agent for Axel, and
pay super guarantee on the net amount of the performance fee ($1,080) which is paid for the performance (the $1,200 amount less the 10% that is paid to Tom as agent fee) equal to $129.60 ($1,080 x 12%) directly to Axel's nominated super fund.

End of example

Intermediary acting in their own right

If an intermediary is acting in their own right and not on behalf of someone else, they have the liability to make the payment to the performer, support service provider, or film or broadcasting service provider. The intermediary will be liable for super guarantee charge if they do not pay super for the payment to the performer, support service provider, or film or broadcasting service provider.

Example 12: hiring a group of performers − paying a lump sum to one member who is not acting as an agent

Sophie is a singer who sometimes performs as a solo act and sometimes with other musicians. Sophie operates as a sole trader and has an ABN.

The Old Oak Inn engages Sophie to play at their venue for a one-off event under a verbal contract. They agree to pay Sophie $900 for the performance.

Sophie:

decides she will ask Ryan, a guitarist, and Amelia, a keyboardist, to perform with her.
does not operate a performance business with Ryan and Amelia in partnership or in any other legal form.
agrees separately with Ryan and Amelia that she will pay them $200 each for their performance. The Old Oak Inn is not aware that Ryan and Amelia will be performing with Sophie.

The Old Oak Inn’s lump sum payment to Sophie is a payment to a person to perform music. The Old Oak Inn will have to pay super guarantee to Sophie’s nominated super fund for the entire $900. It should ensure it has collected Sophie's super fund details.

Sophie’s payments to Ryan and Amelia are also payments for the performance of music. Sophie has engaged Ryan and Amelia directly and must pay them for their performance. She will need to pay super guarantee to Ryan and Amelia’s nominated super funds when she pays them the agreed upon $200 each if she is to avoid super guarantee charge.

Sophie should negotiate with both Ryan and Amelia as to whether her payment to each of them is inclusive of super or whether super should be paid on top of the payment. Either way, the super guarantee contribution needs to be paid by Sophie to Ryan and Amelia’s nominated funds.

Sophie should ensure she has collected the super fund details for Ryan and Amelia.

This outcome would be different if Sophie had:

organised for The Old Oak Inn to engage the performers as individuals, rather than only agreeing to engage Sophie, or
made an agreement with Ryan and Amelia to act as agent for the group, and explain that to The Old Oak Inn.

In both of those scenarios, The Old Oak Inn would be liable to pay super guarantee for all three performers.

End of example

Example 13: hiring a band for a wedding – using an entertainment agency

Chris and Nicole engage Bands R Us, a live entertainment agency, to hire a DJ for their wedding.

Bands R Us’ customers are people like Chris and Nicole, as well as music festivals and other public event organisers. Bands R Us maintains a list of independent performers like Mateo, a DJ. Mateo is a sole trader and has an ABN.

Chris and Nicole discuss with Bands R Us the kind of entertainment they would like for their wedding. Bands R Us recommend Mateo as the best fit for Chris and Nicole’s preferences and budget.

Chris and Nicole agree to pay Bands R Us a fee of $2,500 to hire Mateo for the wedding.

Bands R Us enter into a written contract with Mateo for him to play at the wedding for $2,000.

Bands R Us is making a payment for the performance of music and entertainment. Bands R Us is legally liable to make the payment to Mateo. The engagement is not considered private or domestic, because:

Chris and Nicole have not engaged Mateo directly for their private wedding event, and
Mateo has been engaged by Bands R Us, who are in the business of sourcing entertainment acts.

Bands R Us has negotiated with Mateo that super is to be paid in addition to the $2,000 fee paid to him.

As such, Bands R Us will need to:

collect the super fund details of Mateo, and
pay super guarantee on the $2,000 for Mateo, equal to $240 (2,000 x 12%) payable directly to Mateo's nominated super fund, noting the payment is exclusive of super.

End of example

Performers sharing revenue

A performer may enter into a revenue sharing arrangement with another party, rather than being paid by a party for their performance. These arrangements are commonly referred to in the industry as 'door deals' or 'profit shares'.

Example 14: revenue share arrangements

Barry Blunder is a stand-up comedian. Barry is speaking with venues around Australia to secure locations for an upcoming tour.

Barry enters into a written contract with The Derwent Devil Hotel for the Tasmanian leg of his tour. The Derwent Devil Hotel agrees to provide their venue to Barry to perform his stand-up comedy show and to market the show. The Derwent Devil Hotel and Barry agree that the Derwent Devil Hotel will:

collect the ticket sales
deduct from those sales its venue hire fee, equipment hire costs, door staff costs, and its agreed percentage share of the tickets sales, and
pay the balance to Barry.

Barry and The Derwent Devil Hotel's contractual relationship reflects that they are operating a commercial venture together. This means The Derwent Devil Hotel is not making a payment to Barry for his performance. Rather, it is passing on Barry's share of the tickets sales from that venture.

The Derwent Devil Hotel will not have to pay super for Barry.

End of example

How to pay super

To find out how to pay super to any persons you engage who perform the relevant activities, see How to pay super.

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