Two things changed for people who pay performers. The obligation itself was already there, and the ATO's guidance on performers has been clear for a while. What is new is the timing, and the fact that a lot more payers are now looking at it.
The deadline is now days, not quarters
Super used to be due quarterly, which meant a bandleader could pay four players in October and deal with the super in January. From 1 July 2026 the contribution has to be received by the player's fund within 7 business days of the day you pay their fee.
The first contribution you ever make for a particular player gets a longer window of 20 business days, which is there to cover setting them up with the fund for the first time. If you have not contributed for that player before, or you are recommencing after a break, that is the window you get.
Business days exclude weekends and public holidays counted nationally: a holiday observed across any state or territory stops the clock for every payer, wherever the gig was. Melbourne Cup day pauses the count for a Perth bandleader too, which sounds odd until you remember it is the fund receiving the money, not your local bank branch.
A Saturday gig, paid the following Monday
- Fee to the player, on top
- 400.00
- Super to the fund
- 48.00
- Costs you
- 448.00
Source: ATO, Super for sportspeople, performers, film makers and related activities (QC107606)
The rate is 12%
The super guarantee rate reached 12% on 1 July 2025 and stayed there. It applies to the work component of the fee, with GST excluded. This product keeps the rate in a configuration file keyed by financial year rather than in code, so a future change is a data change and old calculations keep the rate that produced them.
What it means in practice for an act
Three habits have to change, and none of them is difficult once it is set up.
- Collect fund details before the gig, not after. You need each player's fund USI and their member number. Chasing that in the week after a wedding is what makes people miss the deadline.
- Decide inclusive or on top when you agree the fee, and say so in writing. If you quoted $400 and never mentioned super, you are probably paying $448.
- Work out the due date the day you pay the fee. Not the day of the gig, and not the day the client pays you. The clock starts when the player's fee is paid.
Who this caught out
The people most affected are the ones who never thought of themselves as employers: bandleaders who take the booking and pay four mates, function agencies, venues that book directly, and event organisers who pay a DJ once a year. The ATO's position is that having an ABN, invoicing, being engaged once, being a hobbyist, or providing a Statement by supplier form does not change whether super is owed.
Community groups and not-for-profits have the same obligations as businesses. There is no size threshold and no volunteer-organisation exemption.
Source: ATO, Super for sportspeople, performers, film makers and related activities (QC107606)
If you have missed one already
A missed deadline becomes a Super Guarantee Charge. The shortfall is paid to the ATO instead of the fund, interest and an administration component are added, and the charge is not deductible. It is a bad outcome rather than a catastrophe, and the fix is to lodge and pay it rather than to leave it.
Speak to your accountant about anything already overdue. The point of working the dates out in advance is that it stops being a question you have to ask.
Source: ATO, Super for sportspeople, performers, film makers and related activities (QC107606)