Picture two Gold Coast businesses. A Burleigh café pays a local influencer to post about its new breakfast menu. A Southport gym brings in a Pilates instructor to run its Saturday classes. Both people have an ABN and send an invoice, so neither business thinks about super.
Under the super rules, both businesses may have got that wrong. With the ATO refreshing its guidance in this area and Payday Super now in place, it's a good time to check who you're paying, and how.
Why an ABN doesn't settle the question
Most business owners think of super as something you pay employees, not contractors. But super law has its own, wider test of who counts as an employee, and it reaches further than the usual employee-versus-contractor line.
Two parts of that test catch a lot of small businesses by surprise:
- People paid mainly for their labour. A contractor engaged chiefly for their own work, rather than to deliver a result, can still be owed super.
- People paid to entertain, perform, present, compete or promote. This also covers people who provide services connected to that activity.
For the second group, it doesn't matter that the person has an ABN, does the work on the side, or was only booked once.
A quick three-question check
If you can answer "yes" to all three, super is likely to apply to the payment:
- Did you pay the person directly? Payments to a company, trust or partnership generally aren't caught.
- Were they paid to perform, present, demonstrate, compete or promote
- Was it for your business, rather than a private or domestic occasion? Hiring a magician for your child's birthday party is private. Hiring one for your venue's family day is not.
Who this commonly affects on the Gold Coast
The ATO's examples line up closely with the Coast's events, tourism and wellness economy:
- Fitness, Pilates and yoga instructors who physically demonstrate the moves
- Influencers and content creators paid to promote a product, venue or event
- Musicians, DJs, MCs, comedians and party entertainers booked by a business
- Guest speakers at conferences, seminars and workshops
- Promotional models and brand ambassadors
- Live streamers
Where it gets complicated
Not every booking is straightforward. Paying a band as one group, paying a performer through an agency, or paying one amount that covers both the performance and other costs (such as equipment or travel) can each change how much super is owed, and by whom. The ATO's guidance has worked examples for these situations, and they're worth reviewing with your accountant.
Why getting this right matters more now
Under Payday Super, which started on 1 July 2026, super has to land in the person's fund within 7 business days of each payment. You can no longer sort it out at the end of the quarter. If you miss it, the super guarantee charge applies, which costs more than the super itself and can't be claimed as a tax deduction.
What to do now
- Make a list of everyone you've paid in the past year to perform, present, teach, demonstrate or promote, including one-off bookings.
- Check who you actually paid. Was it the individual, or their company, trust or partnership?
- Run the three-question check for each person.
- Collect super fund details before the next payment where super applies.
- Update your payroll so super goes out with each payment.
- Get advice on past payments. If super was missed, fixing it early and voluntarily usually costs less than waiting for the ATO to find it.
How Count Gold Coast can help
Our Tax and Accounting team works with gyms, studios, hospitality venues, event businesses and marketers across the Gold Coast. We can review who you engage, confirm where super applies, and set up your payroll so you stay on the right side of Payday Super. Call 1300 667 897 or email [email protected] to book a review.
This article contains general information only and does not take into account your personal circumstances. Seek professional advice before acting on it.
Sources
ATO – Super for sportspeople, performers, film makers and related activities
ATO – About Payday Super
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