Following updated professional advice, together with recent guidance released by the ATO and Creative Workplaces regarding superannuation for performers, we are required to implement these changes to remain compliant.

The way payments are made is changing. While the total amount (remuneration) you earn from each booking won't change, the way that amount is paid will. Where super applies, your remuneration will now comprise both a Performance Fee paid to you and a superannuation contribution paid directly to your nominated super fund.

Superannuation (“super”) is a retirement savings account held in your name. You own it.

Australian law requires hirers and employers to pay a super guarantee (currently 12%) on behalf of workers and individual contractors who are classified as “employees for superannuation purposes”. This legislation has been in place since 1992.

So what's changed?

More recently, the ATO and Creative Workplaces have both published new guidance aimed specifically at our industry, confirming that a person paid to perform is treated as an employee for superannuation purposes, even if they hold an ABN and invoice as a sole trader.

Combined with the removal of the $450 monthly earnings threshold in 2022, the direction is clear: super is now expected to be paid on performance work, even where the artist holds an ABN and invoices as a sole trader.

Importantly, this money is still yours.

Below are a few common questions to explain how this will work.

Special event bookings (weddings, private events, corporate events and similar) that already have a signed contract in place will remain under their existing agreed arrangements.

Venue roster gigs will go through a transition phase. Adrian will be speaking with venues about these changes and any updates to engagement (gig) fees where applicable.

We're trying to land somewhere practical and fair for everyone. This means making sure the arrangements are compliant, while also recognising that artists, venues and Primetime all need a workable way to move through the transition.

You'll continue to receive booking offers much as you do now. The main difference is that we'll show a Total Engagement Amount, as well as a breakdown of what to invoice.

• Invoice the Performance Fee shown in our offer.
• List any equipment hire, PA hire or travel separately. (This will also be shown in our offer.)
• Add GST only if you’re GST registered.
• Don’t include super on your invoice. We’ll calculate and pay it directly.

• Invoice the full Total Engagement Amount, plus GST if applicable.

Each time we process your payment, you’ll receive two remittance advices:

• One confirming payment of your tax invoice, including your Performance Fee and any other invoice items.
• One confirming payment of your superannuation contribution.

Both remittances will be issued at the same time your payment is processed, giving you a record of both payments for every eligible booking.

If you invoice through a Pty Ltd company, partnership, trust, or other genuine business entity, super generally doesn’t apply. Simply invoice the full Total Engagement Amount.

Where super applies, for example where you invoice as a sole trader, we’ll calculate and pay it directly. A note such as “super not applicable” on a sole-trader invoice doesn’t change this.

Yes. Where super applies, the amount paid into your bank account will be lower than it has been previously, because part of your remuneration will now be paid directly into your nominated super fund as a superannuation contribution.

Super is not paid by the Government.

Where super applies, Primetime pays the super contribution directly to your nominated super fund. This is separate from the amount paid to your bank account as your Performance Fee.

We then factor this super obligation into the booking cost with the client, for example the venue, private event client, corporate client or wedding client.

To ensure we can process future bookings correctly, we need every artist to complete our Superannuation & Business Registration form. Please use the personalised link in the email we sent you, or contact us if you need a new one.

Before completing the form, you’ll also need to know:

• Your ABN.
• Whether you invoice as a sole trader or through a company.

If you invoice as a sole trader, we’ll use the completed form to pay super contributions to your nominated super fund where super applies.

Once we’ve received your information, you won’t need to do anything further unless your details change.

Thanks for helping to navigate through this transition.