Superannuation on film and video work is unfamiliar ground for some clients. This page sets out who it applies to, how much it comes to, and how to pay it under the rules that took effect on the 1st July 2026.

The short version

  • Film and video contractors are paid super, ABN or not. This is set by law.
  • Super is 12% of the labour part of the invoice. Equipment and room hire are excluded.
  • Since the 1st July 2026 it is paid per invoice rather than quarterly, and it needs to reach the fund within 7 business days.
  • It goes to the super fund rather than to the contractor. A free employer portal from Media Super or AustralianSuper will do it, and so will Xero or similar software.

As an example, if a shoot day comes to $2,000, made up of $1,500 for the contractor’s time and $500 for equipment hire, super is 12% of the $1,500, which is $180. The contractor is paid $2,000 and the $180 goes to their super fund.

What changed on the 1st July 2026

Payday super is now law. Superannuation is paid at the same time as wages rather than once a quarter, and the old quarterly due dates no longer apply to earnings paid on or after the 1st July 2026. The April to June 2026 quarter, due the 28th July 2026, was the last one under the previous system.

  • The deadline runs from the day the contractor is paid, and the fund needs both the payment and the contribution data by the time it expires.
  • A first contribution to a new worker, or to a newly nominated fund, has 20 business days instead of seven.
  • Business days exclude weekends and public holidays that apply across a whole state or territory.
  • The super guarantee rate is 12% and does not change for the 2026 to 2027 financial year.
  • The base for the calculation is now called qualifying earnings rather than ordinary time earnings. On a contractor invoice this does not change what gets calculated.

Why film and video contractors are paid super

The law treats film and video work as employment for superannuation purposes, even when the person is engaged as a contractor. The rule is section 12(8) of the Superannuation Guarantee (Administration) Act 1992. It covers anyone paid to perform services in or in connection with the making of a film, tape or disc, the recording of content for online streaming, or any television or radio broadcast. Work required for that filming, recording or broadcasting to occur is covered as well.

The ATO states that it makes no difference whether the person is a professional, has an ABN, issues invoices, is engaged for a single day, or describes themselves as an independent contractor. The obligation sits with whoever is paying. In practice this means film and video contractors are entitled to superannuation on top of their rate.

How to pay it

Super is paid to the contractor’s fund rather than to the contractor. It cannot be added to the invoice total and passed on, because it travels from the payer to the fund through a SuperStream compliant channel, which is the electronic standard the ATO sets for sending the money and its paperwork together.

The Australian Government Small Business Superannuation Clearing House closed permanently from the 1st July 2026, so that route is no longer available. There are four replacements and the choice is whichever fits an existing setup. Setting one up is a one off, and once it is connected each later payment takes a couple of minutes. Fund and member details are shown on the invoice.

1. Media Super employer portal

Media Super runs an employer portal with a clearing house built in, and it forwards contributions to any fund, not only its own. It performs the same function as the closed clearing house and is open to sole traders and small businesses. Registration takes an ABN, contact details and bank details. Media Super does not publish a fee for the portal, so it is worth confirming the current terms at registration.

2. AustralianSuper employer portal

The AustralianSuper Employer Portal works the same way and also pays into any fund. AustralianSuper states that it is free to use with the clearing house built in, and that registering as an employer is free. There is no requirement to make AustralianSuper the default fund in order to use it.

3. Accounting or invoicing software

Xero, MYOB, QuickBooks and similar packages handle super payments to the same standard. Where one of them is already in use for invoicing, the payment runs through the system that is already there.

4. Existing Single Touch Payroll

Where a production company already reports through Single Touch Payroll, the details on the invoice can be processed the same way as for staff.

If a payment runs late

Super paid after the deadline attracts a super guarantee charge from the ATO, covering the outstanding amount along with interest and an administrative component. The charge is reduced where there is a clean compliance history, or where the ATO is told before it makes contact. For qualifying earnings days from the 1st July 2026 the main components are tax deductible, which was not the case under the previous system.

The ATO has published its approach for the first year of payday super in Practical Compliance Guideline PCG 2026/1, and the full detail is on the ATO page linked below.

Where to read more

Questions about any of this are welcome. For more complicated situations, a bookkeeper or accountant is the right place to go.

Please note. This information is general in nature and does not take into account any particular financial situation. It is for educational purposes only and does not constitute formal financial advice.