Superannuation
Deemed-employee super for performers: the s12(8) rule
Why an ABN does not settle performer SG coverage, how s12(3) and s12(8) work, and which engagement facts need review.
An ABN is an invoicing fact, not a complete SG classification. Sections 12(3) and 12(8) can extend the employee definition to contracts principally for an individual's labour and specified performance or production work. The person paid, contracting entity and actual work decide how those provisions apply.
A person paid to perform or present, or to participate in the performance or presentation of, any music, play, dance, entertainment, sport, display or promotional activity, or any similar activity involving the exercise of intellectual, artistic, musical, physical or other personal skills, is an employee of the person paying for that work, for super purposes.
Superannuation Guarantee (Administration) Act 1992, s12(8)
Why the ABN doesn't get you out of it
Section 12(8) covers specified performance, presentation and production work; s12(3) addresses contracts wholly or principally for a person's labour. Either provision can matter, but neither can be applied from the ABN field alone. Review the contract, who must perform the work, the entity being paid and the type of work.
A contract that is wholly or principally for the labour of a person makes that person an employee for super, regardless of how they invoice.
SGAA 1992, s12(3)
Company and partnership engagements
Payment to a company or partnership is different from payment to the individual described by the extended employee provisions. Do not reduce that question to a profile toggle: confirm the actual contracting party, invoice and performance obligations, and keep the supporting engagement documents.
What a missed treatment can trigger
If SG was payable and not received on time, Super Guarantee Charge and related consequences can arise. Screenpay does not calculate that charge or determine deductibility. Confirm any late or short payment with a registered tax agent against the provisions and facts that apply to that payday.
- ·Individual paid through an ABN: review s12(3), s12(8) and the work; the ABN is not decisive.
- ·Company or partnership named as contractor: verify the entity and contract rather than assuming the profile label settles the outcome.
- ·Unclear classification or earnings base: obtain advice from a registered tax agent before approval.
How Screenpay handles it
Screenpay prompts an s12(3)/s12(8) review when an ABN engagement records no super. A profile loan-out flag does not prove the contracting entity or downgrade the approval boundary: positive payments with super switched off are not supported for approval without versioned classification evidence and must use an externally reviewed workflow. Where SG applies, approval also requires a dated earnings basis and explicit confirmation. Full context on timing is in the Payday Super guide.
Guide reviewed 7 August 2026. Source reviewed: Superannuation Guarantee (Administration) Act 1992, s12(3) and s12(8). The review date is not a guarantee that every applicable rule is current. Whether a specific engagement is a genuine loan-out is a question of fact; confirm with a registered tax agent. See the other guides.
Stop tracking super deadlines by hand.
On supported batches carrying super, Screenpay plans the ordinary seven-business-day window and applies 12% to the selected, confirmed earnings basis, subject to the supported annual cap. It prepares a bank-format ABA for validation by your bank. Free for your first 2 unique payees across approved batches each UTC billing month (resets 00:00 UTC on the first), no card.
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