Payday Super: payment timing and how Hot Giggity supports it
Payday Super — current payment timing
Updated 13 October 2026. Applies to eligible payments made on or after 1 July 2026.
Payday Super has replaced the quarterly schedule for current super guarantee obligations. Super is payable each time you pay an eligible worker. Contributions generally need to reach the worker’s super fund within 7 business days after payday, subject to applicable exceptions.
The payment of an eligible artist’s or player’s performance fee can trigger this timing requirement. Do not use the gig date, invoice approval date or a quarterly ledger filter as a substitute for the related payment date when tracking the deadline.
The current super guarantee rate is 12% of qualifying earnings. Qualifying earnings and eligibility depend on the payment and engagement. Individuals engaged in covered performance and required support activities have performer-specific SG rules. Some other contractors can also be covered by the general labour rules. Check the ATO guidance or your adviser when eligibility or the calculation is unclear.
Performer eligibility and responsibility
Reviewed 13 October 2026 against the ATO performer guidance updated 16 September 2026.
For individuals paid to perform music or entertainment, or to provide services required for a performance to occur, use the performer-specific SG rules. An ABN, invoice, one-off engagement, hobbyist status, Statement from Supplier form or retirement does not itself create an exemption. These rules are separate from the general contractor labour test.
Confirm who enters the arrangement, in what capacity, and who is legally liable for the performance payment. A company, trust, incorporated association or genuine general-law partnership payment differs from an individual payment; the entity may have its own obligations to individuals it engages.
| Engagement | Responsibility to check |
|---|---|
| Venue directly engages individual Players | The Venue assesses and pays required SG for each individual it is legally liable to pay. |
| Agent or band leader acts for a principal | The principal retains the obligation for eligible performer payments even if the intermediary transfers the fees. The agency relationship must be genuine and understood; a label or invoice alone is insufficient. |
| Act Owner contracts in their own right and hires Players separately | Assess both engagements. The hirer may owe SG on its eligible payment to the Act Owner, and the Act Owner may owe SG on eligible payments to Players. Do not assume there can only be one obligation for the gig. |
| Agency hires a performer in its own right for a wedding | The agency assesses its obligation to the individual. The end event being private does not automatically make the agency’s business engagement exempt. |
| Private individual directly hires a performer | The private/domestic exception may apply if the ATO’s arrangement and hours criteria are met. Assess the actual engagement. |
| Company, trust or genuine partnership is engaged | The hirer does not have SG obligations for that entity payment, but the entity may have obligations for individual performers it engages. |
Other exceptions and the contribution base
Check the ATO’s special hours rules for under-18 workers and private/domestic engagements. A business or community organisation hiring an individual performer should not assume that a small payment, hobby status or a private-event booking label creates an exemption.
SG applies to the relevant performance or support-service component of the payment. Genuine itemised equipment, travel, accommodation, other service costs or intellectual-property amounts can require separate treatment. Confirm the breakdown; do not invent deductions or assume a band split is automatically deductible. Genuine shared commercial revenue arrangements can differ from a fee paid to perform; check the actual contract and the ATO examples.
ATO: super for performers and related activities — eligibility, intermediary examples and exceptions
Align Hot Giggity with the engagement
Set the actual legal entity and confirm the invoicing model with all parties before the booking is agreed. The entity dropdown, per-player invoice toggle and Super Ledger display do not override legal responsibility. If the allocation shown does not match the confirmed arrangement, contact Hot Giggity support before processing the super payment.
Who is responsible?
- Venue: when the venue has the super obligation for an eligible artist or player, the venue must arrange the contribution on time.
- Agent: check which entity has the obligation under the engagement. A booking or invoicing arrangement alone does not establish who owes super.
- Act Owner: check obligations for eligible Players you engage and pay. Collect their super details before payment.
- Player or Artist: keep your entity and super details complete in Hot Giggity. The entity responsible for the contribution must pay it to the fund.
- Consultant: help the responsible Venue, Agent or Act Owner check details, records and deadlines.
A payment workflow for each payday
- Confirm who has the obligation and which workers and payments are eligible.
- Collect and check the worker’s fund and member details before the related payment.
- Review Super Ledgers → Super I Owe for the relevant pay period or custom date range. Check the related payment dates and amounts.
- Submit the contribution through your supported method, such as HG Super Pay or your Xero super workflow, in time for it to reach the fund by the applicable deadline.
- Track processing, resolve rejected or failed payments promptly, and retain confirmations with your invoice and ledger records.
Submitting a payment, posting a Xero pay run or changing a ledger status does not by itself confirm that the super fund has received the contribution. Allow for clearing-house processing time.
Using a Xero payroll calendar
Create the payroll calendar you need in Xero. In Hot Giggity’s Xero Settings, select that calendar. Weekly and fortnightly calendars are supported.
Match the Super Ledger date range and Xero pay run to the period you are processing. Then complete the super payment process in Xero. Your selected calendar does not extend the legal deadline for contributions to reach the fund.
Quarterly reporting and older obligations
You can still use Month, Quarter and Custom filters to review and reconcile ledger activity. A quarterly reporting view does not permit you to defer current super payments until quarter-end.
Older unpaid obligations may require separate treatment under the former quarterly rules and transition arrangements. Use current ATO guidance or your accountant to work out how to resolve them. The former quarterly dates are not the schedule for new eligible payments from 1 July 2026.
The ATO clearing house has closed
The ATO Small Business Superannuation Clearing House permanently closed on 1 July 2026. Use a supported alternative and check its processing times.
ATO: Small Business Superannuation Clearing House closure
Exceptions and late payments
Some circumstances have different or extended timing rules. Check the ATO’s current requirements for your situation. If a contribution is late, rejected or returned, speak with your accountant or bookkeeper about the applicable super guarantee charge and reporting requirements.
This guide explains the payment timing and Hot Giggity workflow. It does not determine eligibility for an individual engagement or replace advice from the ATO or a qualified adviser.
For help with Hot Giggity, email support@hotgiggity.com.