Payment support resources for creatives

Arts North West is committed to supporting artists in our region, especially with fair compensation and superannuation. As the peak arts organisation of the New England and North West, we pay contracted artists and arts workers for their labour as well as their negotiated artist fee, including superannuation.


How It Works:

Arts North West pays superannuation contributions quarterly to the nominated Super fund of an artist’s choosing. Super contributions can only be paid when an artist or arts worker has filled in a Superannuation Standard Choice Form and provided Arts North West with their date of birth. We will also need a ABN or a Statement of Supplier Form.

This form is also available from the Australian Taxation Office website:

https://www.ato.gov.au/forms-and-instructions/superannuation-standard-choice-form

Once the form is completed, the artist or arts worker must forward it directly to a SECURE EMAIL, where we can store this sensitive information. Arts North West will retain this information for subsequent superannuation payments as required. This allows for all superannuation information to be submitted once, unless you change your superannuation fund. However, if an artist changes to a different superannuation fund, then the artist must complete and submit another form following the same process as above.

Please note:

  • Superannuation is only payable on the labour component (hours of labour) on a submitted invoice.

  • Superannuation cannot be paid directly to the contractor.

  • The current rate for superannuation is 11% of gross Artist fees (current as of July 2023). Superannuation amounts will increase by 0.5% per financial year until it reaches 12% by 1 July 2025.

Should an artist or arts worker expect superannuation from other organisations:
Artists who are paid for work under a contract which is wholly or principally (that is, more than 50%) for labour (includes mental and artistic effort) could all be considered employees for the purposes of the superannuation legislation depending on their relationship with the person to whom they provide their services:

  • people who receive payment for performing, presenting, participating or providing services in connection with any music, play, dance, entertainment, sport, display or promotional activity, or any similar activity involving the exercise of intellectual, artistic, musical or other creative talents.

  • people who receive payment to perform or provide services in connection with the making of any film, tape or disk or of any television or radio broadcast.

When a payer makes payments to suppliers for goods or services to the business, those suppliers generally need to quote an Australian business number (ABN). They can quote their ABN on an invoice, or some other document that relates to the goods and services they provide.

If a supplier does not provide its ABN, the payer may need to withhold an amount from the payment for that supply – this is referred to as 'no ABN withholding'.

Certain suppliers are not required to quote an ABN to a payer. In these cases, the suppliers can use the form Statement by a supplier (PDF, 145KB) to justify the payer not withholding from the payment to the supplier.

For more information please go to the ATO Website https://www.ato.gov.au/forms-and-instructions/statement-by-supplier-not-quoting-an-abn

Arts North West advises artists and arts workers to ask about superannuation when negotiating their professional fees. 

More information regarding Superannuation as an artist or arts worker:

When a payer makes payments to suppliers for goods or services to the business, those suppliers generally need to quote an Australian business number (ABN). They can quote their ABN on an invoice, or some other document that relates to the goods and services they provide.

If a supplier does not provide its ABN, the payer may need to withhold an amount from the payment for that supply – this is referred to as 'no ABN withholding'.

Certain suppliers are not required to quote an ABN to a payer. In these cases, the suppliers can use the form Statement by a supplier (PDF, 145KB)This link will download a file to justify the payer not withholding from the payment to the supplier.

For more information please go to the ATO Website https://www.ato.gov.au/forms-and-instructions/statement-by-supplier-not-quoting-an-abn

HOW TO WRITE AN INVOICE

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