Payday Super
From July 1st 2026, superannuation must be paid at the same time as wages, salaries, or fees are paid. This is known as Payday Super.
This change will effect most businesses in Australia – and that means you! If you are a sole trader, you will be eligible for superannuation payments. If you are a band (partnership or company), you will need to pay superannuation in some circumstances. Many people will need to be paid super and pay super to others.
Remember – paying super is the law. If you don’t comply with the law, penalties may apply. The ATO has provided advice that they will begin monitoring compliance from 1st July 2026.
Invoice Template
WAM has created this template invoice resource to show you how you need to invoice for performances so you can be paid. If you’re a sole trader, make your superannuation fund details a standard part of your invoices. Most businesses will refuse to pay your invoice until you provide superannuation details – otherwise they risk a fine.
Do I Need To Pay Super?
This is not a question we can answer, but we can direct you to some very good resources. If you’re still in doubt, please get professional advice from an accountant or other qualified advisor.
- Sound Advice: Do You Need To Pay Superannuation? flowchart
- Creative Workplaces: Who gets super
- ATO: When to consider applying for a private ruling
Resources
In preparation for this change, there are a lot of resources available to help:
- On the ATO website there is general advice on the changes and obligations
- Creative Workplaces Australia has advice specially for the arts & music sectors on its website
- MediaSuper is the industry superfund for music, they offer
- A free super clearing house for paying superannuation
- General advice on their website and 1:1 advice available as a service (free for MediaSuper members)
- Contact WAM if you are a larger business such as a festival, venue, or booking agency for additonal options
Check out some specific webinars, links, and resources below!
WAM Presents: Money Moves For Music – Tax, Super & Payday Changes Explained
Thank you to Kylie Thompson of Sorrento Strategic and James Moore of MediaSuper for generously providing their expertise in this video.
- MediaSuper: How To Get Ready for Payday Super
- Sound Advice: Do You Need To Pay Superannuation? flowchart
Creative Workplaces
Creative Workplaces is a government agency dedicated to supporting fair, safe and respectful workplaces for artists, arts workers and arts organisations. They provide a huge range of valuable resources on running creative businesses – we can’t recommend their website enough!
They have a whole section on superannuation that provides comprehensive general advice:
- Creative Workplaces: Superannuation
- Creative Workplaces: Changing to Payday Super
- Creative Workplaces: An independent contractor’s guide to getting paid super
Please note Creative Workplaces cannot provide individual advice.
ATO Website and Mailing List
The ATO will now have the power to monitor all superannuation payments and penalise businesses who aren’t doing the right thing. However, they understand that most businesses are trying to comply and honest mistakes can be made. Please ensure you have read all the relevant advice on the ATO website. We recommend signing up for their alerts to help you stay on top of the law. Talk to a qualified accountant if you need more help!
- ATO: Our Compliance Approach for Payday Super
- ATO webinar – Payday Super: Breaking down the basics
- Subscribe to ATO alerts
- ATO: Qualifying earnings
MediaSuper
MediaSuper is the industry superfund for music. They have a heap of advice and resources on their website to assist with managing your personal super as well as staying compliant as a small business owner. Their free super clearing house is a great option for small businesses and sole traders who don’t have access to accounting software or other solutions.
- MediaSuper: Your Super Obligations for small business and employers
- MediaSuper: Payday Super checklist
- MediaSuper: register to access the free Super Clearing House
- MediaSuper: advice and resources
ALMBC: Payday Super for Music Industry
Kylie Thompson of Sorrento Strategic and Ned Walker of Hot Giggity discuss the upcoming changes in this webinar presented by the Australian Live Music Business Council.
Software Solutions
If you already use a software solution, it is likely that it will have been rolling out robust and compliant new systems to get you ready for Payday Super. Accounting software (Xero, MYOB, etc) all have options, and there are some additional solutions for venues or musicians, such as Hot Giggity, Muzeek, and others. We recommend looking at the best solution for your situation and getting professional advice where necessary.
Commercially available software that meets the ATO’s SuperStream requirements are available:
