Are rates inclusive or exclusive of Superannuation?
Are Rates Inclusive or Exclusive of Superannuation?
Please note: In Surreal’s original communication (dated June 2025), we advised that Superannuation contributions would be made “from within the fee.” This wording was used to ensure that existing bookings listed on the platform—made prior to the introduction of Superannuation functionality - could continue without disruption.
As most users know, venues and agencies often make bookings well in advance. Many of these were confirmed at a single total amount prior to the June update. Surreal does not have the authority to alter those existing amounts (including by increasing them to account for Superannuation). Any such changes must be initiated by the users themselves.
💡 Key note moving forward:
The terms “included,” “from within the fee,” or any similar phrasing used by Surreal to describe Superannuation payments are not indicative of Surreal’s position on whether Superannuation should be added on top of, or already included in, the agreed fee.
These terms are simply used to indicate that Superannuation can now be included in the overall payment workflow within Surreal - meaning the platform is capable of processing and distributing Superannuation contributions as part of a booking’s payment structure.
This is not a position on how fees should be structured or adjusted. We apologise for any confusion caused by earlier communications.
For all current and future performances, venues and agents will determine how they enter fees in practice - whether by adding Superannuation on top, or factoring it within the agreed rate.
How these fees are allocated - whether “on top” or “from within” - is a legal matter between the contracting parties. Surreal does not provide advice or make determinations on these arrangements. Our role is to facilitate payments based on the information and instructions entered by users.
If you would like to clarify how Superannuation contributions apply to your performances, please reach out directly to the other parties to your booking (agent, venue, or both). The decision ultimately rests between you.
For broader context, this platform update was designed to make it easier for the engaging party -whoever holds responsibility for Superannuation contributions - to meet their legal obligations.
This change reflects a broader legislative decision by the Australian Government, affecting sole traders and those who engage them across various industries.
👉 Learn more:
- ATO - Superannuation Guarantee Act - 12(8) - entertainers, musicians as employees
- ATO - Taxation Ruling 2023/4 - Specifically referring to Entertainers. Refer to: 
  - Appendix 2 - Meaning of employee under section 12 of the SGAA
- Paragraphs 117 - 130 (especially paragraph 122)
 
- ATO – Super for Independent Contractors
- ATO – Super for Sole Traders and Partnerships
- ATO - Earnings amount is not relevant
- Section 12(8) – AustLII Legislation
- The Treasury (Australian Government) Payday Super Fact Sheet
