Superannuation Contributions For Artists
In accordance with the Australian Taxation Office’s mandatory Superannuation Guarantee (Administration) Act 1992 (Cth) (the Act) (see extract below) if you are an act (solo, duo, band etc) invoicing High Voltage Performers Boutique under a sole trader / individual ABN business structure then our company is obligated to allocate 9.5% super guarantee contributions on all booking fees to the registered individuals preferred super account.
If you are invoicing under a registered partnership, company or trust ABN, then you are exempt.
All invoices are checked for their status via https://abr.business.gov.au/ at the time of processing act payments by our bookeeping team.
Please note that High Voltage Performers Boutique is not providing you with advice regarding the appropriate structure for your business, and all artists should seek advice from their accountant/solicitor before commencing a partnership/company to ensure the operating structure is appropriate for their personal circumstances.
We are simply abiding by the appropriate legislation when it comes to the payment of artist fees.
Performing artists are considered employees for superannuation guarantee purposes. Not all contractors are treated the same by the Australian Taxation Office. If you’re a contractor paid for your labour, you’re considered an employee for super purposes and entitled to super guarantee contributions by your employer (that’s us) under the same rules as employees.
Additionally, The Australian Taxation Office has applied special rules to contractors / sole traders who are musicians and entertainers when it comes to superannuation that doesn’t apply to other types of industries. This is to ensure contracting performers are self-contributing to superannuation.
You can read more info here: https://www.legislation.gov.au/Details/C2017C00230 (Part 2, Section 12, Paragraph 8). See the below extract:
If you are in a duo, trio or band and you are invoicing under an individual/soletrader ABN entity and your invoices are coming directly from just one member of the group (under their personal ABN), as explained above we are obligated to deduct 9.5% from the performance fee and pay into that person’s individual superannuation account.
HOWEVER, if your duo, trio or band is registered as a partnership or company and invoices under this, no superannuation obligation will arise and its business as usual – with no deductions to your fee. If you do decide to apply for an ABN as a partnership, you can do so via the following link: https://www.business.gov.au/registrations/register-for-an-australian-business-number-abn
No, it is our policy that we only accept one invoice per booking as all individual invoices are subject to super payments and it is simply not feasible timewise for our team to process individual super contributions for every member.
There are heavy penalties for businesses not paying superannuation contributions when obligated. We cannot speak for other agencies in our industry. We are acting on behalf of the directive from both the Australian Taxation Office and advice from our accountants to ensure we are looking out for both our artists and our business interests.
There are no financial gains for High Voltage for following Australian Taxation Office guidelines and it has come at a substantial cost to our business in both time and wages to ensure this is implemented correctly.
My accountant said this does not apply to me
We strongly recommend you seek further advice from the Australian Taxation Office by calling 13 10 20 between 8am and 6pm, Monday to Friday, to speak to a tax officer or speak with a qualified accountant. Please ensure you mention the relevant extract from the Superannuation Guarantee (Administration) Act 1992, section 12, paragraph 8 which prescribes that performing artists are specifically considered employees for superannuation guarantee purposes (https://www.legislation.gov.au/Details/C2017C00230).
You can submit your super info by downloading the Australian Taxation Office Superannuation Standard Choice Form fill it out and email it back to us via
If you haven’t provided your preferred fund information, and a super contribution is due, High Voltage is required by law to make the payment for you into our nominated fund by the due date.
Tax invoices must include certain information. Please ensure all invoices are provided with your current ABN, postal address and the gig date and venue. You can see the standard requirements for an invoice on the ATO website. https://www.ato.gov.au/business/gst/Tax-invoices/
If you do not exercise your right to choose a superannuation fund, your SGC must be paid into a fund nominated by High Voltage.
More information can be obtained from the ATO website. Again, there are heavy penalties for businesses not paying superannuation contributions when obligated.
If we use our default fund to contribute your super to you will receive a welcome pack in the mail outlining all your new fund account details.
The quarterly due dates for super contributions are every quarter in line with BAS statements ie October, January, April & July. We will provide you with a summary of payments on request.
From 1 July 2013, there is no upper age limit for making super guarantee contributions. This means we may need to make super guarantee payments for eligible employees, however old you are. There is special considerations for performers under 18 years old.
The information on this page is general. It does not constitute and should be not relied on as legal advice. High Voltage Performers Boutique recommends seeking advice from a qualified accountant and/or solicitor on issues affecting you. While High Voltage Performers Boutique tries to ensure that the content of this information sheet is accurate, adequate or complete, it does not represent or warrant its accuracy, adequacy or completeness. High Voltage Performers Boutique is not responsible for any loss suffered as a result of or in relation to the use of this information.