---
title: "Super for Sole Traders: What Hirers Must Do"
description: Guides and FAQs for artists, entertainers, agents and venues using Hot Giggity.
---
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# Super for Sole Traders: What Hirers Must Do
### Performer eligibility — ATO guidance reviewed 13 October 2026
> An ABN, invoice, hobbyist status or retirement does not automatically remove super obligations for individual performers. Check legal liability for the performance payment and any applicable exception. Hot Giggity’s entity setting and invoicing model must reflect the actual engagement; they do not decide legal liability.
>
> [Read the eligibility and responsibility guide](https://20228549.hs-sites.com/hg-support/superannuation-compliance-how-hot-giggity-supports-it?hsLang=en-au) or the [ATO performer guidance](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/work-out-if-you-have-to-pay-super/super-for-sportspeople-performers-film-makers-and-related-activities) (updated 16 September 2026).
### Payday Super update — effective 1 July 2026
> For eligible payments made on or after 1 July 2026, pay super each payday. Contributions generally need to reach the worker’s super fund within 7 business days after the related payment, subject to applicable exceptions. Submit promptly and allow for clearing-house processing time.
>
> Quarterly date filters remain useful for reporting and reconciliation, but do not permit you to defer current super payments until quarter-end. [Read our Payday Super payment timing guide](https://20228549.hs-sites.com/hg-support/superannuation-compliance-how-hot-giggity-supports-it?hsLang=en-au).
### Summary
An individual engaged to perform music or entertainment, or to provide services required for the performance to occur, can be an employee for super guarantee purposes even if they have an ABN and invoice as a contractor. Check the performer-specific rules and any applicable exception. The party legally liable for the eligible individual’s performance payment is responsible for any required super. An intermediary transferring money for a principal does not automatically take over that obligation. An Agent or Act Owner hiring performers in their own right must assess their own obligations. The current SG rate is 12%. For eligible payments from 1 July 2026, contributions generally need to reach the fund within 7 business days after payday, subject to applicable exceptions. Check the ATO’s specific hours rules for under-18 workers.
### Why this applies to you
An individual engaged to perform music or entertainment, or to provide services required for the performance to occur, can be an employee for super guarantee purposes even if they have an ABN and invoice as a contractor. Check the performer-specific rules and any applicable exception. The party legally liable for the eligible individual’s performance payment is responsible for any required super. An intermediary transferring money for a principal does not automatically take over that obligation. An Agent or Act Owner hiring performers in their own right must assess their own obligations. Required support services can include stage crew and sound or lighting technicians. Other services must be assessed under the applicable rules.
### Who you must pay super for
- An individual engaged to perform music or entertainment, or to provide services required for the performance to occur, can be an employee for super guarantee purposes even if they have an ABN and invoice as a contractor. Check the performer-specific rules and any applicable exception.
- Contractors paid mainly for labour (even with an ABN).
- No earnings threshold: the old $450/month rule was removed from 1 July 2022.
### When you do **not** pay super
- Retirement is not an exemption. Payments to a genuine general-law partnership, company, incorporated association or trust are different from payments to individuals: the payer does not have SG obligations for that entity payment, but the entity may have obligations for individuals it engages. Specific exceptions for individuals, including private/domestic engagements and under-18 workers, must be assessed under the ATO rules.
### Current SG rate and due dates
- **Rate:** 12% from **1 July 2025** (was 11.5% during 1 Jul 2024–30 Jun 2025).
- For eligible payments made on or after 1 July 2026, pay super each payday. Contributions generally need to reach the worker’s super fund within 7 business days after the related payment, subject to applicable exceptions. Submit promptly and allow for clearing-house processing time.
### GST treatment (quick rule)
- No GST is applied to the super amount. GST applies only to taxable fee components, not to SG contributions.
### What Hot Giggity shows you
- Hot Giggity calculates and displays SG using the saved entity, booking and invoicing settings. Check that those settings and the resulting allocations match the actual engagement and the confirmed legal responsibility. Contact support if the invoice or ledger allocation does not match the arrangement.
### How to stay compliant (at a glance)
1. Ensure acts update their legal entity and super details in their Hot Giggity Profile (fund name, ABN/USI, member number, DOB).
2. Verify on the booking sheet the entity type for the act you are booking. When you select an act on the booking sheet, Hot Giggity will display their legal entity, and whether or not all super details have been added.
3. Approve invoices with SG clearly shown.
4. Pay super each payday through your supported payment method. Ensure the contribution reaches the fund within the applicable Payday Super deadline; submitting a payment is not the same as the fund receiving it.
5. Keep records: invoice, SG payment confirmation/PRN, and mapping in your accounts.
### FAQs
Hobbyist status does not remove SG obligations for an eligible individual performer. The ATO expressly includes hobbyists, non-professionals and retired performers. An ABN, invoice or Statement from Supplier form does not itself create an exemption. Check the actual engagement and any specific ATO exception.
**What happens if I don’t pay on time?**
Penalties apply (SGC statement, interest, and potential administrative penalties). Paying on time preserves tax deductibility.
### Got Questions?
If you have questions about anything in this article, please email [support@hotgiggity.com](mailto:support@hotgiggity.com).
- [Artists & Entertainers](https://help.hotgiggity.com/hg-support/artists-entertainers?hsLang=en-au#main-content)
- [Getting Started](https://help.hotgiggity.com/hg-support/artists-entertainers?hsLang=en-au#getting-started)
- [Invoice Management](https://help.hotgiggity.com/hg-support/artists-entertainers?hsLang=en-au#invoice-management)
- [Superannuation (Australia Only)](https://help.hotgiggity.com/hg-support/artists-entertainers?hsLang=en-au#superannuation-australia-only)
- [Creating & Managing Your Own Bookings](https://help.hotgiggity.com/hg-support/artists-entertainers?hsLang=en-au#creating-managing-your-own-bookings)
- [Promoting Your Gigs](https://help.hotgiggity.com/hg-support/artists-entertainers?hsLang=en-au#promoting-your-gigs)
- [Apply to Play](https://help.hotgiggity.com/hg-support/artists-entertainers?hsLang=en-au#apply-to-play)
- [FAQs](https://help.hotgiggity.com/hg-support/artists-entertainers?hsLang=en-au#faqs)
- [Agents](https://help.hotgiggity.com/hg-support/agents?hsLang=en-au#main-content)
- [Agency Profile Management](https://help.hotgiggity.com/hg-support/agents?hsLang=en-au#agency-profile-management)
- [Venue Management](https://help.hotgiggity.com/hg-support/agents?hsLang=en-au#venue-management)
- [Artist Management](https://help.hotgiggity.com/hg-support/agents?hsLang=en-au#artist-management)
- [Booking Management](https://help.hotgiggity.com/hg-support/agents?hsLang=en-au#booking-management)
- [Invoice Management](https://help.hotgiggity.com/hg-support/agents?hsLang=en-au#invoice-management)
- [Superannuation (Australian Only)](https://help.hotgiggity.com/hg-support/agents?hsLang=en-au#superannuation-australian-only)
- [Promoting Your Gigs](https://help.hotgiggity.com/hg-support/agents?hsLang=en-au#promoting-your-gigs)
- [FAQs](https://help.hotgiggity.com/hg-support/agents?hsLang=en-au#faqs)
- [Venues](https://help.hotgiggity.com/hg-support/venues?hsLang=en-au#main-content)
- [Getting Started](https://help.hotgiggity.com/hg-support/venues?hsLang=en-au#getting-started)
- [Booking Management](https://help.hotgiggity.com/hg-support/venues?hsLang=en-au#booking-management)
- [Invoice Management](https://help.hotgiggity.com/hg-support/venues?hsLang=en-au#invoice-management)
- [Promoting Your Gigs](https://help.hotgiggity.com/hg-support/venues?hsLang=en-au#promoting-your-gigs)
- [Superannuation (Australia Only)](https://help.hotgiggity.com/hg-support/venues?hsLang=en-au#superannuation-australia-only)
- [FAQs](https://help.hotgiggity.com/hg-support/venues?hsLang=en-au#faqs)
- [General](https://help.hotgiggity.com/hg-support/general?hsLang=en-au#main-content)
- [Superannuation (Australia Only)](https://help.hotgiggity.com/hg-support/general?hsLang=en-au#superannuation-australia-only)
- [FAQs](https://help.hotgiggity.com/hg-support/general?hsLang=en-au#faqs)
- [FAQs](https://help.hotgiggity.com/hg-support/faqs?hsLang=en-au#main-content)
- [General FAQs](https://help.hotgiggity.com/hg-support/faqs?hsLang=en-au#general-faqs)
- [Artists & Entertainers FAQs](https://help.hotgiggity.com/hg-support/faqs?hsLang=en-au#artists-entertainers-faqs)
- [Agents FAQs](https://help.hotgiggity.com/hg-support/faqs?hsLang=en-au#agents-faqs)
- [Venues FAQs](https://help.hotgiggity.com/hg-support/faqs?hsLang=en-au#venues-faqs)
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