Superannuation (or super) is a type of long-term savings for retirement. Businesses and organisations must pay super to their employees, as well as to some independent contractors including certain performers, creatives and arts workers.
Employers and hirers are generally required to pay super for:
- employees — regardless of how much they earn
- some independent contractors and performers — including independent artists, freelancers and self-employed creatives depending on the work you have hired them to do.
Some company directors (for example, directors of a company or board members) are also entitled to superannuation, depending on how they are engaged and paid. If you're not sure, seek advice from the ATO or a professional adviser.
Getting it right for every worker
It’s common for artists and arts workers to work multiple jobs with different work arrangements.
This means they may be entitled to super for some jobs, but not others.
Businesses and organisations can also have different arrangements with different workers.
It’s important to look at each new job or contract and check whether super is payable in that particular case.
For businesses and organisations, checking every time helps you get it right. Mistakes can lead to backpay and interest – and, in some cases, penalties.
Taking the time to assess arrangements properly protects both the business and the worker, and supports fair and sustainable working arrangements.
An important note about the examples on this page
The examples and scenarios on this page are for general education purposes only and are not legal, financial or any other kind of professional advice. They are designed to help you understand how the rules may apply, but they do not cover every situation.
Super entitlement is complex and there are many factors that need to be considered when determining whether a person is entitled to super. Our examples highlight some but not all relevant factors. Even seemingly small differences in circumstances may change the outcome of scenarios that may otherwise appear similar.
It’s important to seek professional advice and ATO confirmation about your own personal circumstances.
Not sure if super is payable? You can ask the ATO for a ruling
If you’re not sure how the super laws apply to your circumstances, consider asking the ATO for a private ruling.
Seeking a private tax ruling or independent advice can help you ensure you get your super obligations right.
Before you apply for a ruling — The ATO expects that you have already done your own research. For example, by searching the ATO website information including:
- tax rulings or determinations
- using their calculators and tools.
Keep learning:
PS LA 2008/3 - Discussion on private rulings
Practice Statement Law Administration: Provision of advice and guidance by the ATOThe discussion on private rulings is set out in paragraphs 80–144
Learn moreWhich employees get super
Employers are generally required to pay super contributions for all their employees.
This includes:
- full-time, part-time and casual employees
- all employees who are 18 or older
- employees who are under 18 if they work more than 30 hours in a week
- temporary residents like backpackers
- employees who also receive pensions while working.
Super must be paid regardless of how much an employee earns.
Some awards and enterprise agreements require employers to pay above the Super Guarantee. For example, the federal Live Performance and Broadcasting, Recorded Entertainment and Cinemas awards have extra provisions for performers under 18. It’s important to check your award or agreement — learn more about understanding awards and enterprise agreements.
Learn more about making super payments.
Which independent contractors get super
Step 1—Be sure they are an independent contractor
You need be sure that the person you have hired is an independent contractor, and not an employee.
Independent contractors are also sometimes called freelancers, self-managed artists, independent artists, sole traders or contractors. They usually have their own Australian Business Number (ABN), but not always. They invoice their client to get paid. An independent contractor runs their own business and is their own boss.
However, calling someone an independent contractor doesn’t automatically mean they are one. How a person works in practice will determine whether they are an employee or an independent contractor, regardless of what they might be called in a contract.
If someone is actually an employee, and not an independent contractor, regardless of what they call themselves, the rest of the steps below don’t matter. They will be entitled to super as an employee — learn about which employees get super.
Working out if the worker is an independent contractor or an employee
There are several factors to consider when determining whether a person is an employee or an independent contractor.
They include:
Control over how or when work is done
Who decides how and when the work is done?
- If the business decides — the worker is more like an employee.
- If the worker decides — the worker is more like an independent contractor.
Requirement to do the work themselves (personal service)
Does the person have to do the work themselves, or can they get someone else to do it?
- Must do it themselves — the worker is more like an employee.
- Can send someone else — the worker is more like an independent contractor.
Who provides the tools/equipment?
Who supplies the things needed to do the work (tools, equipment, workspace)?
- Business provides them — the worker is more like an employee.
- Worker provides them — the worker is more like an independent contractor.
Whether the worker is part of the business
Does the worker work as part of the team, like an employee?
- Work on rosters, attend meetings, wears the business’ uniform — the worker is more like an employee.
- Work independently and separately as a representative of their own business — the worker is more like an independent contractor.
How are they paid?
How is the person paid?
- Regular pay (hourly, weekly, like wages) — the worker is more like an employee.
- Paid for a result or project outcome — the worker is more like a contractor.
But remember:
- No single factor is determinative. Depending on the context, one factor may be more persuasive than another in a particular case.
- While the terms of a written contract are important, if the parties conduct themselves inconsistently with those terms, this can change the characterisation of the relationship.
- A person can be an independent contractor for Fair Work purposes but still be deemed (treated as) an employee for super purposes.
Learn more about independent contracting versus employment.
Step 2—Check how the independent contractor is set up
Once you’re satisfied that the worker is an independent contractor, check how their business is set up. You can:
- Look up their details on ABN Lookup, or
- Ask the independent contractor directly.
If the independent contractor is a company (e.g. Pty Ltd, Ltd) — Super is not payable. Companies are not entitled to receive super.
If a person is an employee of their own company, their company has the obligation to pay the super guarantee, not you.
If you’re unsure how the rules apply, it’s a good idea to check with the ATO or seek professional advice.
If the independent contractor is a sole trader — Go to Step 3.
Step 3—Check what the contract is mainly for
If the independent contractor is a sole trader, check if the contract mainly for:
- their personal labour and skills and/or
- performing or presenting including films, recordings and broadcast and/or
- work connected to performing or presenting including films, recordings and broadcast.
If no — Super may not be required.
If yes — Super is generally payable.
Independent contractors are who are entitled to super are also called deemed employees.
Deemed employees: Independent contractors who are entitled to super – just like employees
Under Australia’s superannuation laws, some contractors are ‘deemed’ to be (or treated as) employees for Super Guarantee purposes.
Someone can legitimately work as an independent contractor under workplace and contract laws, and still be entitled to super as if they were an employee.
This can get confusing, we know.
On this website, we refer to deemed employees as ‘independent contractors who are entitled to super’, or ‘eligible independent contractors’ to make it clear that these workers are still independent contractors for all other reasons, even if they are ‘deemed’ to be employees for super.
But it’s good to know the term deemed employees. If you visit the ATO website, talk to your accountant or seek out super advice, there’s a pretty good chance they will use it.
Contracts with sole traders engaged for personal labour and skills
An independent contractor is deemed an employee for Super Guarantee purposes if they work:
- Primarily for their labour
- Personally (they cannot subcontract or delegate the work), and
- Are paid for their time, skill or effort rather than for producing a specific result.
If these conditions are met, the business or organisation should pay Super Guarantee contributions for the independent contractor, just as they would for an employee.
Key indicators that an independent contractor is entitled to super
An independent contractor is likely to be deemed an employee for Super Guarantee if they:
- Work under the business’s direction or control.
- Must perform the work themselves.
- Use the business’s equipment, tools or systems.
- Appear to be integrated into the business (e.g., work on the roster, attend staff meetings, wear the business’ uniform).
- Have regular and ongoing work with the same business.
- Are paid hourly, weekly or per shift, not per project outcome.
If these things are present, the business or organisation may be required to pay Super Guarantee.
In practice:
Conservator paid mainly for their labour and skill
A privately owned gallery hires Jaya, a specialist conservator, to restore damage to a sculpture.
Jaya is set up as a sole trader. Under the contract, Jaya is:
- paid an hourly rate
- required to do all the restoration work themself – the contract specifically prohibits subcontracting the work.
Jaya gets super
Even though Jaya has an ABN and legitimately works as an independent contractor, they are deemed an employee for super purposes because:
- The contract is mainly for Jaya’s personal labour and skills — The gallery is hiring Jaya specifically for their expertise in sculpture restoration, not for the supply of goods or equipment.
- Jaya must perform the work themself — The contract explicitly prohibits Jaya from subcontracting. This means the obligation is personal, which is a strong indicator that Jaya will be deemed an employee for super purposes.
- Jaya is paid based on time worked (an hourly rate) — Payment for hours worked, rather than for producing a result, suggests Jaya is providing labour rather than delivering an independent business outcome.
All these factors point to a relationship that is primarily about Jaya’s labour. The ATO would likely deem Jaya to be an employee for the purposes of the Super Guarantee, and so the gallery must pay super for Jaya.
Lighting designer for circus production
A circus company engages a lighting designer for an upcoming run of performances.
The lighting designer has their own company, Loud Lighting Pty Ltd. Eren is the director and sole employee of the company. Loud Lighting Pty Ltd doesn’t have any other employees yet, but Eren plans to expand the business in the future.
Under the contract with Loud Lighting Pty Ltd, Eren is:
- paid an hourly rate to design the lighting for the show
- required to do all the design work herself and cannot subcontract the work.
Eren does not get super
Even though the contract requires Eren to perform the work personally, the key factor here is how the business is legally structured. Super is not payable because:
- The contractor is operating through a company, Loud Lighting Pty Ltd — Eren is not engaged as an individual. Rather, it is the separate legal entity (the company) being engaged. Super Guarantee only applies to individuals or sole traders. Companies cannot be deemed employees for Super Guarantee purposes.
- The contract is between the circus company and the contractor's company — The legal relationship is between two businesses. Because the contracting entity is a company, the circus company has no super obligations for anyone who performs work on behalf of that company.
- Even if Eren’s labour is personal, the ATO looks first at the business structure and parties to the contract — Personal labour only becomes relevant if the contractor is an individual or sole trader.
If a contractor is incorporated, the Super Guarantee rules treat the arrangement as a contract with a business, not a worker.
Because Eren is engaged through Loud Lighting Pty Ltd, the circus company is not required to pay super.
(However, as Eren is an employee of her own company, Loud Lighting Pty Ltd, this would mean that that Loud Lighting Pty Ltd has a legal obligation to pay her super.)
Freelance editor for a publication
A publication engages Bruce, an editor, to do some work on a publication.
Bruce is an independent contractor working on his own ABN.
Under the contract, Bruce:
- is paid an hourly rate up to a maximum value of $4,000.
- can subcontract the work.
Bruce does not get super
Even though Bruce is paid an hourly rate, which is generally a factor pointing toward a worker providing personal labour, this alone does not make him entitled to super. Hourly payment is usually a weak indicator of an entitlement to super when considered on its own.
The stronger and more decisive factor in this scenario is that:
- Bruce is genuinely allowed to subcontract the work — This means the obligation to perform the work is not personal. For Super Guarantee purposes, a worker is more likely to be deemed an employee when the contract requires personal labour and the worker cannot delegate or subcontract the work.
- The ability to delegate the work indicates the engagement is with a business, not the individual, personally — If Bruce can engage someone else to complete the task (even if he chooses not to), the ATO generally considers the arrangement to be a contract for results or services, rather than a contract for personal labour.
Because the personal-labour requirement is not present, a key condition for deeming a contractor an employee under Super Guarantee rules is not met. Without a requirement that the editor must perform the work personally, the organisation does not have super obligations in this case.
Therefore, despite the hourly rate, Bruce is unlikely to be entitled to super because the right to subcontract outweighs the other factor, and is a strong indicator that he is operating an independent business.
Sole trader contracted to work on a major artwork installation
Denise, an installer with an ABN, contracts with an art gallery to undertake work on the installation of a significant artwork. The contract is expected to last for around 6 months.
Denise is paid to complete a specific scope of work for the installation, rather than being paid an hourly rate.
She provides all the equipment needed for the job.
Denise does not get super
Denise is paid to complete a job using her own tools and equipment. She has the skills to complete the job and is not working under the direction of the gallery.
Although she is a sole trader, there is no restriction on her engaging sub-contractors to assist with the completion of the job.
The gallery is not required to pay super for Denise.
Contracts with sole traders engaged for performing, presenting, or work connected to performing or presenting
There is an additional super rule for independent contractors working in music, entertainment, sport and related industries.
In these industries, if a person is paid for their performance, participation, or support work, the organisation or business paying them must pay super as if they were an employee. This is even when they are legitimately working as an independent contractor for all other purposes.
For performers and creatives who fall into one of these categories:
- The organisation or business paying you must pay the Super Guarantee into your super account.
- You do not need to pay your own super (though you can choose to contribute if you want to).
- From 1 July 2026, your super fund must receive the super contributions from the organisation or business that’s paying you within 7 business days of payday.
What the law says
Under Australian superannuation law, some workers are treated, or deemed, as employees for the Super Guarantee even if they are otherwise normally considered independent contractors.
Subsection 12(8) of the Superannuation Guarantee Administration Act 1992 (Cth) provides that certain individuals must be treated as employees for Super Guarantee purposes. This applies regardless of whether they have an ABN, invoice for their work, or consider themselves independent contractors.
Super is paid for a performance
An independent contractor is entitled to be paid super if they are paid to perform or take part in entertainment activities.
This includes being paid to perform, present, or take part in:
- music
- a play or theatre
- dance
- a presentation or panel discussion at a conference or festival
- entertainment
- displays or promotional events
- any similar activity involving artistic, physical, musical, intellectual or other personal skills.
This includes a wide range of activities, including those that may not usually be thought of as ‘performing’.
For example, visual artists and other creatives may be covered when they are paid to present, speak, or take part in panels or events.
In practice — Evita, a singer, is booked to perform at a festival. She invoices the festival organiser for her performance fee.
Even though Evita uses an ABN, she is being paid to perform. The festival must pay super in addition to her fee.
Super is paid for services connected to a performance
An independent contractor is paid super if they are paid to provide services connected to a performance.
This includes people who support or assist performers, such as:
- Technicians
- Stage crew
- Costume or makeup artists
- Sound and lighting operators
- Coaches, trainers or production assistants.
This may also include services like script writing if the work is directly connected to a production, performance, or broadcast. But it would not include selling an existing script.
In practice — Alex, a makeup artist is hired for a theatre production and is paid per show.
Even though they work freelance, they are providing services connected to an artistic performance. The theatre company must pay super for Alex.
Super is paid for work on films, recordings and broadcasts
An independent contractor is paid super if they are paid to perform services for, or in connection with:
- A film
- A sound recording — e.g. a tape, disc or digital recording (such as music created for download or streaming)
- A television broadcast
- A radio broadcast.
In practice — Gerry, a camera operator, is hired for a TV commercial shoot. He invoices per day.
Because he is performing services in the making of a film or broadcast, the production company must pay super for Gerry.
In practice:
Author presenting at a festival
A festival contracts Jason, an author, to give a speech and take part in an expert panel at an upcoming writers’ festival.
Jason is set up as a sole trader. Under the contract, he is paid a fixed speaking fee for the work. The work involves:
- a pre-meeting with the panel host
- turning up 1 hour early for a sound check
- delivering a 45-minute speech and taking part in a 1-hour panel.
Jason gets super
Because Jason is a sole trader, the next step is looking at the nature of the work he has been hired to do.
In this scenario, Jason is entitled to super because:
- The work is presenting or connected with presenting — The ATO generally considers activities such as giving a speech, performing, or presenting and any preparation that is integral to those activities, as work that can make a sole trader contractor a deemed employee for Super Guarantee purposes. Here, Jason’s entire engagement centres on delivering a speech and participating in a panel, both of which fall squarely within the scope of ‘presenting.’
- The work depends on the author personally performing the engagement — The speaking fee covers Jason’s presence, expertise, and delivery. This type of work cannot realistically be delegated or subcontracted, which means the contract is fundamentally for the author’s personal labour and skills.
- The fee is paid for the act of presenting, not for delivering a product or business outcome — The festival is paying for Jason’s time, contribution, and participation in the event.
Because the contract requires Jason to personally perform the work, the festival must pay super.
Sound technician for a production company
A production company engages Kai, a sound technician, for a new show.
Kai is set up as a sole trader. He is contracted to provide his services:
- for rehearsals in the lead up to the show opening
- for every live performance (which runs for 2 weeks).
Kai gets super
Several factors indicate that the work falls within a category where independent contractors are entitled to super.
- Kai is a sole trader — Super obligations can only apply where the contractor is an individual or sole trader. This satisfies the first requirement.
- The work is connected with performing and presenting — The work of a sound technician directly supports live performances. The ATO considers work that involves performing, presenting or is connected with performing or presenting to fall within the deeming rules for super.
- Kai is performing work that must be done personally — Although the example does not specify subcontracting, the nature of the work, and the need to be present at rehearsals and each live show, strongly indicates that the engagement is for the technician’s personal skills and presence. The production relies on the individual being physically on site to operate and troubleshoot sound during each performance.
- Payment for rehearsals and live performances signals labour rather than a business outcome — Similar to other live-event roles, the engagement is based on Kai providing his labour and expertise at set times, not delivering a standalone product or project outcome.
Because the work is directly connected to live performances, and Kai is a sole trader providing personal labour, the production company must pay super for Kai.
Actor for a film
A film production company hires Sam, an actor, for a documentary film.
Sam is set up as a sole trader. She is paid a fixed amount under the contract. The work will take 3 weeks.
Sam gets super
Sam is entitled to Super Guarantee contributions. The factors indicating this include:
- Sam is a sole trader — Super applies only to individuals or sole traders.
- The work is performing or connected with performing — Acting, whether on stage, on camera, or in a documentary, is a form of presenting or performing.
The law specifically recognises that independent contractors engaged to perform, or to do work connected with performing, can be deemed employees for Super Guarantee purposes.
Here, Sam’s role is directly tied to on-screen performance in the documentary. - The engagement requires the actor to personally perform the work — Acting is an inherently personal service. The production company is hiring the actor for their likeness, voice, skill, and creative interpretation. This type of work cannot be subcontracted, even if the contract doesn’t explicitly mention it.
Because the value of the engagement depends on Sam personally appearing in the documentary, the obligation is clearly a personal labour contract. - The payment structure supports that it is a contract for labour — Although Sam is paid a fixed amount, the fee compensates her for her time, skill, and presence during filming. This is typical in performing‑arts engagements, and consistent with arrangements the ATO treats as labour‑based rather than results‑based.
Because Sam is a sole trader performing work connected with performing, and the engagement depends on her personal participation, the film production company must pay super.
More in this section:
About super
Superannuation (or super) is a type of long-term savings for retirement. Businesses and organisations must pay super to their employees and to some independent contractors.
Changing to Payday Super
From 1 July 2026, super contributions must be paid at the same time as wages, salary or fees are paid. Follow the steps to get your organisation or business ready for Payday Super.
Setting up to pay super
Follow the steps to get your organisation or business ready to pay super for your workers.
Making super payments
Once your business or organisation is set up to pay super, follow the steps for getting super payments right for each of your employees and eligible independent contractors.
Getting super — for artists and arts workers
Employers and hirers are responsible for paying super — but there are things you can do to make sure you are informed about your super payments, and ways to boost your own super.
