Introduction

If you run a venue, festival, or live music space, you already know that compliance is a growing part of doing business. One of the biggest issues now facing the live performance sector is superannuation.

The law is clear: if you pay a sole trader performer (even with an ABN and invoice and even through an agency), you are legally required to pay Superannuation Guarantee (SG) on top of their fee.

Many venues are only learning about this now – and with the introduction of Payday Super from 1 July 2026, the ATO will be able to detect non-compliance in real time. That makes this a pressing issue for every live music venue in Australia.

Why Are Performers Covered?

Under Australia’s superannuation laws, if an individual is paid under a contract that is principally for their labour, they are treated as an employee for SG purposes.

This definition is extended specifically to cover entertainers and performers. The ATO’s latest ruling confirms this and gives the example of a musician who is paid to perform at a venue being treated as an employee for super purposes.

This means that sole trader performers are generally covered, even if they:

• Hold an ABN

• Invoice directly

• Are registered for GST

• Are engaged under a “results-based” contract

• Are labelled as contractors

Unless the artist is performing through a company, trust, or partnership, the venue is most likely responsible for paying their super.

Why the “Results-Based Contract” Argument Doesn’t Work

Some have argued that performers should be exempt because they are engaged for a “result” (a show) rather than “labour.”

This is a misunderstanding. While there are exemptions for contractors engaged to produce a result in some industries, there is a specific rule for entertainers that overrides this. Performers are covered regardless of how the contract is worded.

In short: calling a performance “results-based” does not protect a venue from liability.

ABNs, Contracts, and Waivers Don’t Override the Law

Many venues rely on the fact that performers have ABNs, invoice properly, or even agree in writing that “super is not required.”

Unfortunately, none of these provide protection:

• Having an ABN or being registered for GST does not remove SG obligations

• Contract terms cannot override statutory superannuation law

• Artists cannot waive their super rights — even if they want to

The ATO looks at the substance of the arrangement, not the label. If the performer is being paid to personally deliver their skill and effort, then super is payable.

The Risk to Venues

Failing to meet your SG obligations carries significant risk. Venues that don’t comply can face:

• Super Guarantee Charge (the shortfall plus interest and admin fees)

• 10% interest on unpaid contributions

• $20 per person per quarter in administration charges

• Penalties of up to 200% of the liability

• Director penalty notices, making directors personally liable

• No statute of limitations — the ATO can pursue unpaid SG indefinitely

And from 1 July 2026, new Payday Super rules will require contributions to be paid at the same time as wages. This will be reported through Single Touch Payroll, giving the ATO complete visibility of compliance.

The bottom line: super obligations are enforceable now, and will only become easier for the ATO to detect in the near future.

Best Practice for Venues

To protect yourself, the safest approach is to:

• Assume SG applies when engaging sole trader performers

• Pay super into the performer’s nominated fund or through the Small Business Superannuation Clearing House

• Keep complete records of all engagements and payments

• Where uncertain, seek professional advice or apply for a private ruling from the ATO

The Solution: Work With Performers Who Are Structured

The only way to reliably avoid SG liability is to engage performers through a company, trust, or partnership.

When you contract with a Pty Ltd company:

• You are paying a business, not an individual

• The performer manages their own super and compliance

• Your venue avoids exposure to SG penalties

This is why many venues are now requiring artists to operate through companies — and why performers are turning to SetGo.pro to set up their structures.

How SetGo.pro Helps Venues

At SetGo.pro, we help performers structure correctly so venues can book them with confidence.

• We set up the artist’s Pty Ltd company

• Manage their payroll, super, and BAS

• Ensure their contracts and invoices are compliant

• Educate performers so venues don’t carry unnecessary risk

Protect Your Venue by Working Hand In Hand With Artists

If you want to protect your venue from superannuation risk, the easiest step is to work with your artists. open a dialogue and encourage your performers to structure through SetGo.pro.

When you book an artist through their own company:

• Your venue is shielded from SG liability

• The artist controls their own compliance

• Everyone wins

If you’re a venue operator or booker, pass this message on to your performers. Direct them to SetGo.pro so they can set up their company structure.

The faster artists make this transition, the safer venues will be and the stronger our industry will become.