As handling and paying superannuation is new for some of my clients, I’ve researched and put this information together to simplify the process. There is a video embedded below showing the entire process in just five minutes! I’ve tried to make this as simple as I can. Please note, I am not a financial advisor nor an accountant – this information is based on my own research. This isn’t legal advice!
Important for Film & Video Industry: Under Section 12(8) of the Superannuation Guarantee Act, anyone paid to perform services in, or in connection with, the making of any film, tape or disc or of any television or radio broadcast is deemed an employee for superannuation purposes – even if you’re a contractor with an ABN. This means all film and video contractors are entitled to superannuation on top of their rate.
Key Changes:
- As of July 1, 2022: The $450 monthly threshold was removed – super is now payable regardless of how much a contractor earns
- As of July 1, 2025: The superannuation guarantee is now 12%
- From July 1, 2026: Employers will be required to pay their employees’ super at the same time as their salary and wages (Note: This is proposed but not yet law)
All quotes and invoices from myself will include Superannuation on top of the agreed rate. Super is only paid on labor, not on equipment and room hire.
How do I pay you the super, Rob?
If your business / production company is already registered for “Single Touch Payroll”, please use the details provided on my invoice to complete the superannuation payment using your accounting software.
Otherwise, if you’re a sole trader (like myself!) or a small business (with 19 or fewer employees or an annual turnover of less than $10 million) you’ll likely want to use The Australian Government “Small Business Superannuation Clearing House” (SBSCH). It’s a service for paying superannuation, made for small businesses and sole traders. Here’s a video I’ve edited showing how to pay super using SBSCH in just five minutes:
Important SBSCH Update: From 1 October 2025, only existing users of the SBSCH will have access until 30 June 2026. Employers will not be able to register as new users of the SBSCH after 1 October 2025. The SBSCH will close on June 30, 2026. For more information, visit: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/how-to-pay-super/small-business-superannuation-clearing-house
Quarterly Payment Deadlines:
- Q1 (July-Sept): Due October 28
- Q2 (Oct-Dec): Due January 28
- Q3 (Jan-March): Due April 28
- Q4 (April-June): Due July 28
For full details on payment due dates, visit: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/super-payment-due-dates
Can I just pay you the super and you handle it, Rob?
I would love to offer this, however this is against the law. It must be paid by the employer / client directly into a superannuation fund using an authorised super payment tool, such as SBSCH (shown above), or a SuperStream compliant service. The good news is that after you set the process up as seen above, it’s very simple the next time around.
What if I don’t pay the Super?
Paying Superannuation isn’t optional. If the super hasn’t been paid, the invoice isn’t considered paid. The ATO is policing this with significant penalties – employers who don’t meet their super guarantee obligations must pay a Superannuation Guarantee Charge (SGC) which includes the unpaid super contributions, nominal interest (currently 10%) from the start of the quarter, and an administration fee of $20 per employee per quarter. This charge is NOT tax-deductible, making it more expensive than paying on time.
For information on missed and late payments, visit: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/missed-and-late-super-guarantee-payments
I’ll send friendly reminders if I notice Super has not been paid, however, I do greatly appreciate not needing to chase people up. You can pay the super at any time within the financial quarter, although I find it’s much easier to pay the super when you’re handling the invoice so everything is done and dusted at once.
Can I get more information?
Absolutely! The ATO has several helpful resources:
Super Guarantee Eligibility Decision Tool: https://www.ato.gov.au/calculators-and-tools/super-guarantee-eligibility(This tool helps determine if you should be paying superannuation)
Super Guarantee Contributions Calculator: https://www.ato.gov.au/calculators-and-tools/super-guarantee-contributions (Calculate how much super you should be contributing)
Super for Independent Contractors: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/work-out-if-you-have-to-pay-super/super-for-independent-contractors (Specific information for contractors, including film/video workers)
Employee or Independent Contractor – What’s the Difference: https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/employee-or-independent-contractor/difference-between-employees-and-independent-contractors
Current Super Guarantee Rates: https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee
Payday Super Information (From July 2026): https://www.ato.gov.au/about-ato/new-legislation/in-detail/superannuation/payday-superannuation
This may be foreign new territory to some clients. Please get in touch if you have questions and I’ll do my best to answer them, although as I am a small business myself and not an accountant, it may be a good idea to seek advice from a finance expert for trickier questions.
All the best, – Rob.
Please read this, it’s important: This information is general in nature and does not take into account your personal financial situation. It is for educational purposes only and does not constitute formal financial advice. You should always seek personal financial advice that is tailored to your specific needs. I am a freelance creative professional, not a financial expert. I’m merely sharing the information I have discovered on how to pay super, as it was admittedly a headache to research on my own, and I want to make it as easy as possible for the next person to learn how to handle Super and get on with their lives!