We hear you and thank you for taking the time to respond. However, the legislation is clear: if a performer is genuinely running their own business under a results-based contract, they are responsible for their own superannuation — just like an electrician, plumber, or photographer hired for a specific job.
If buyers were responsible for super in these cases, they’d also have to cover every other employee cost — instruments, costumes, production, insurance, marketing, transport, and rehearsal time. You can’t have it both ways.
This confusion is fast becoming an urban legend, driven by fear-mongering through misinformation. In the music industry, context matters. A one-size-fits-all interpretation simply isn’t accurate.
Please write to the ATO and get official confirmation that you are correct. I don't believe artists to be on a results based contract- they can't subcontract the job to someone else, they can't choose when they'll do the work. It is not the same as a tradesman contract
I've rung the ATO directly, I've read advice in the ATO community pages, I've used the ATO superannuation advice calculators that determine who is an employee for superannuation purposes. I've spoken to accountants. I've got 25 payroll experience. We DO have to pay super for performers and artists. This article is the wrong advice. Do not take advice from an article.
We hear you and thank you for taking the time to respond. However, the legislation is clear: if a performer is genuinely running their own business under a results-based contract, they are responsible for their own superannuation — just like an electrician, plumber, or photographer hired for a specific job.
If buyers were responsible for super in these cases, they’d also have to cover every other employee cost — instruments, costumes, production, insurance, marketing, transport, and rehearsal time. You can’t have it both ways.
This confusion is fast becoming an urban legend, driven by fear-mongering through misinformation. In the music industry, context matters. A one-size-fits-all interpretation simply isn’t accurate.
Please write to the ATO and get official confirmation that you are correct. I don't believe artists to be on a results based contract- they can't subcontract the job to someone else, they can't choose when they'll do the work. It is not the same as a tradesman contract
I've rung the ATO directly, I've read advice in the ATO community pages, I've used the ATO superannuation advice calculators that determine who is an employee for superannuation purposes. I've spoken to accountants. I've got 25 payroll experience. We DO have to pay super for performers and artists. This article is the wrong advice. Do not take advice from an article.