I’m an independent contractor, don’t I pay my own super?

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: