Breakdown of how Superannuation is calculated
How is Superannuation calculated on a booking?
Every fee entered into Surreal is treated as inclusive of Superannuation.
It works backwards from that number to determine how much is the entertainer's net fee and how much is the Super contribution.
For background on why the fees are entered this way and on who decides whether Super sits inside the fee or on top of it, see Are rates inclusive or exclusive of Superannuation?
The formula
Super is calculated at 12% of the entertainer's net fee, based on the amount excluding GST. As the fee entered by venues and agents already contains the Super component, the calculation is reversed:
Entertainer net fee = Total fee (ex GST) ÷ 1.12
Super = Total fee (ex GST) less Entertainer net fee
Worked example: a $500 booking
| Step | Amount |
|---|---|
| Fee entered (ex GST) | $500.00 |
| $500.00 ÷ 1.12 = net paid to the entertainer | $446.43 (add GST to this if GST registered) |
| $500.00 less $446.43 = Super contribution | $53.57 |
To sense-check it, run the calculation forwards: $446.43 × 12% = $53.57.
Reference table
The same maths applies to any amount. Below is a quick reference in $100 increments.
Important: If the entertainer/supplier is GST registered, then 10% GST is added to the "Net paid to entertainer"
| Fee entered (ex GST) | Net paid to entertainer (exc GST) | Super (12%) |
|---|---|---|
| $100.00 | $89.29 | $10.71 |
| $200.00 | $178.57 | $21.43 |
| $300.00 | $267.86 | $32.14 |
| $400.00 | $357.14 | $42.86 |
| $500.00 | $446.43 | $53.57 |
| $600.00 | $535.71 | $64.29 |
| $700.00 | $625.00 | $75.00 |
| $800.00 | $714.29 | $85.71 |
| $900.00 | $803.57 | $96.43 |
| $1,000.00 | $892.86 | $107.14 |
If Super was agreed to be paid on top of the fee
The Entertainer rate field is always read as inclusive of Super, so if the parties agreed that Super would be added on top, use the +12% Super button rather than changing your maths.
Entering $300 and clicking +12% Super changes the field to $336. The entertainer then receives $300 to their bank account and $36 to their nominated Super fund. The button simply grosses up the entry so that the entertainer's net lands on the figure you originally agreed.
How GST interacts with this
Super does not attract GST. If the entertainer is registered for GST, the 10% applies to their net fee only, never to the Super contribution.
For a $500 booking where the entertainer is GST registered:
| Component | Amount |
|---|---|
| Net fee | $446.43 |
| GST (10% of net fee) | $44.64 |
| Paid to entertainer's bank account | $491.07 |
| Paid to entertainer's Super fund | $53.57 |
Things to keep in mind
- 12% is the current Super Guarantee rate (2026 to 2027 financial year). There are no further legislated increases at present. If the rate changes, the divisor changes with it.
- Super is always calculated on the fee excluding GST.
- Whether Super sits inside the fee or on top of it is a commercial matter between the parties to the booking (entertainer, venue and agent, as applicable). Surreal facilitates payment based on what is entered and does not determine or advise on these terms.