CreateSA is introducing a new series of resources for artists and creative workers to support the business aspects of creative practice.

This first resource responds to recommendations of the Artists at Work Taskforce and covers superannuation basics by providing an overview of how superannuation works and outlining key considerations for artists and organisations working across freelance, contract and employment arrangements.

The information we provide is general guidance only. It is important to seek professional financial advice for assistance specific to your circumstances.

You can subscribe to CreateSA’s monthly newsletter to stay informed about new resources and updates.

What is superannuation?

Superannuation is a long‑term investment designed to help you save for retirement. Contributions are managed by a super fund, which invests savings so they can grow over time. Super is generally accessible once you retire or reach 65 years of age.

How is super calculated?

The super guarantee is the minimum amount an employer is required to contribute to an employee’s superannuation and is currently set at 12%.

It is calculated based on an employee’s ordinary earnings. From 1 July 2026, this calculation will expand to include additional payments such as salary sacrifice contributions and commissions.

Who is eligible for the super guarantee?

Most employees are eligible for superannuation contributions, including casual employees, temporary residents, company directors and family members working in a business.

In some circumstances, super must also be paid to independent contractors, particularly where they are engaged mainly for their labour or for a performance or presentation.

Employees under 18 years of age are eligible if they work more than 30 hours per week. Super contributions must also continue to be paid when an employee is temporarily working overseas.

Before July 2022, employers were not required to pay superannuation to employees earning less than $450 per month. However, now superannuation must be paid regardless of how much an employee earns.

How do I pay super?

To pay super to employees, you will need to have a default super fund. You can compare super funds using the ATO’s YourSuper comparison tool.

It is also important to make sure you only pay super into compliant funds. You can check if a fund is compliant using Super Fund Lookup, or you can get written confirmation from the fund’s trustee.

Some awards and enterprise agreements specify which default fund you have to use, so check if you and your employees are covered by an award.

Employees can also choose to have their super paid into their existing super fund. Employees should complete the Superannuation standard choice form to notify their employer of their chosen fund.

The ATO can provide details of the employee’s existing fund (called a stapled fund) if they do not nominate their chosen fund.

Payments into super must be made on or before the quarterly super due dates set by the ATO to avoid an extra charge. This means that payments must be made four times per year at a minimum. Contributions can be made more frequently than this, for instance with each pay cycle.

What else do I need to know?

Super contributions you make as an employer for your employees are tax deductible. You can only claim the deduction in the financial year the payments are made.

Changes to super payment and reporting requirements are coming into effect on 1 July 2026. Payday Super requires employers to make super payments at the same time as employees’ salary and wages. The ATO has resources to help employers understand and prepare for the changes.

Super for sole traders (personal contributions)

If you are self-employed, you are not required to pay the super guarantee for yourself. You can choose to make personal super contributions if you wish.

Some personal contributions can be claimed as a tax deduction. You must give notice to your super fund that you intend to claim the deduction (using the ATO’s approved form) and get written acknowledgement from the fund. When you complete your tax return, you can claim the deduction under Personal super contributions.

Certain personal contributions are also eligible for the government’s super co-contribution. If you are eligible, the government will make a co-contribution to your super of up to $500.

Where do I find out more?

Creative Workplaces provides information, resources and referral information about workplace rights and obligations to support fair, safe and respectful workplaces for artists, arts workers and arts organisations. The ATO and Moneysmart also provide information and guidance on superannuation.