The short version
- Since 1 July 2026, Payday Super requires super to reach the worker's fund within 7 business days of payday.
- Super doesn't apply to every performer, and it doesn't apply to every client.
- Entertain Oz is a booking service only. We are not the employer of any performer. Your booking is a contract between you and the performer.
- As a service to you, where super applies, we collect it with your payment and pay it into the performer's nominated fund. It's shown as a separate line on your invoice, and that saves you the admin.
What changed
Payday Super was introduced by the Treasury Laws Amendment (Payday Superannuation) Act 2025 (Act No. 57 of 2025). The super guarantee rate stays at 12% of qualifying earnings. What changed is the timing. Super used to be paid quarterly. Now it must reach the fund within 7 business days of each payday.
Who it applies to
Clients
- Businesses and organisations (companies, venues, councils, schools, charities, agencies): super may apply to a performer's booking.
- Private clients (individuals booking for a personal event such as a birthday, wedding or family party): super is not added to your booking.
Performers
Payday Super doesn't change who is entitled to super. The existing rules apply. The ATO says contractors are generally entitled to super if they are paid mainly for their labour — meaning their personal effort, skills or time rather than a specific result. That applies even if the contractor has an ABN, issues invoices or is called a contractor in a written agreement.
So it depends on the performer and the booking. Some performers run their own business and aren't covered. Others are paid mainly for their own labour and are. We can't give you a blanket answer for every act. Where super applies, it's shown on your invoice.
What we do for you
Many clients don't want to run extra payments and paperwork for each performer. So, where super applies to a booking:
- We show the super amount as a separate line on your invoice.
- We collect it with your payment.
- We pay it into the performer's nominated super fund within the required time.
You don't need to register, collect fund details or make any separate payment. We do this as a service to you.
What we are not. We are a booking service only. We are not the performer's employer. We don't set their pay or direct their work. Your booking is a contract between you and the performer.
Common questions
Do I pay extra?
Where super applies, it appears as a separate line on your invoice.
I'm booking privately. Does this apply to me?
No. Super isn't added to bookings made by individuals for private events.
Does it apply to every performer?
No. It depends on how the performer works and what they're being paid for.
This page is general information, not legal, tax or financial advice. Please speak to your accountant about your own situation.