If your venue or agency hires entertainers, DJs, live musicians or entertainment adjacent services as sole traders, you now need to consider their Superannuation.

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Entertainer superannuation, DJ superannuation, and live musician superannuation are all under closer ATO scrutiny, meaning venues and agents are responsible for paying contributions directly into performers’ Super funds. It’s no longer safe to assume performers and any adjacent services with ABNs will handle this themselves.

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The ATO is enforcing this more actively, and with Payday Super on the horizon, compliance will soon be even stricter.

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This guide covers:

• The legal requirements for entertainer Superannuation
• Common misconceptions
• What’s changing with Payday Super
• How Surreal helps you stay compliant

The Legal Requirements

Superannuation for entertainers is governed by the Superannuation Guarantee (Administration) Act 1992, particularly Section 12(8).

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Key points:

• Performers, entertainers and any adjacent services - even sole traders with ABNs, are treated as employees for Super purposes.
• This covers DJs, live musicians, comedians, actors, and artists.
• It also extends to anyone providing services connected to the performance (e.g. sound technicians, support staff).
• The engager - venue, agent, or hirer, must pay Super directly into the entertainer’s super fund.
• This responsibility cannot be passed on to the entertainer.

What ATO Tax Ruling TR 2023/4 Says

The ATO clarified in TR 2023/4 that:

• Paragraph 12(8)(a): Anyone paid to perform, present, or participate in music, dance, entertainment, sport, or similar activities is an employee for Super purposes.
• Paragraph 12(8)(b): Anyone providing services in connection with these activities is also an employee for Super purposes -even if they don’t appear on stage.

Common Misunderstandings

• “They can pay their own Super.”
• Incorrect. The contribution must be made by the engager directly.
• “They need to earn a certain amount first.”
• Not anymore. The old $450/month threshold was abolished in July 2022. All earnings now qualify.
• “They’re a contractor, so I’m not responsible.”
• Unfortunately incorrect. For Super, they’re treated as an employee.

Payday Super (From 1 July 2026)

In addition to the above, a major reform is also coming that will add additional scrutiny - Payday Super.

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From July 1:

• Super must be paid at the same time as wages/fees.
• Contributions must arrive in the entertainer’s fund within 7 calendar days from the gig payment.
• Non-compliance will result in penalties.

Quick Example: DJ Booking

You hire a DJ for a $500 gig.

• Under current rules, you also need to pay 12% Super = $60 directly into their super fund.
• With Payday Super from July 2026, that $55 must be paid within 7 days of paying their $500 fee.
• Surreal automates both the calculation and the payment so you don’t miss a deadline.

Performer Perspective

For entertainers- musicians, DJs, and artists, this reform means your Super is no longer overlooked. You’ll see contributions flow into your fund just like other workers, helping build long-term retirement savings.

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It’s about fairness, transparency, and ensuring the industry keeps pace with employment standards.

Quick Compliance Checklist

• Are you engaging sole trader entertainers (DJs, musicians, comedians)?
• Do you know who in your business is responsible for paying Super?
• Are you prepared for Payday Super starting 1 July 2026?
• Do you have systems in place to calculate, pay, and record contributions?

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If you answered “no” to any of these, Surreal can close the gap.

How Surreal Makes Superannuation Simple

From 1 July 2025, Surreal’s Payments + Super plan will automate Super for eligible bookings.

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Here’s how it works:

• Super is added automatically to gig offers for sole traders
• A clear breakdown of performance fee + Super is visible in every booking
• Payments are sent directly to the performer’s fund
• Tracking dashboard for venues, agents, and entertainers
• From October 2025, Surreal will be moving to same-day payments - nine months before Payday Super becomes law

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To learn more, visit visit Surreal Super

Get Started

Entertainer superannuation, DJ superannuation, and live music superannuation - handled automatically with Surreal.

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With Surreal, you’ll:

• Meet current and future ATO requirements
• Avoid compliance risks and fines
• Automate payments with no extra admin
• Build stronger relationships with your performers

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Get started with a demo here.

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