The Pushworth Group – Superannuation Policy for Sole Traders

Effective Date: 1 July 2025
Applies to: All Sole Trader Suppliers (Musicians, DJs, Entertainers) contracted via Puwhworth LIVE.

1. Purpose

This policy clarifies the superannuation obligations and independent contracting arrangements for Sole Trader Suppliers (Musicians, DJs, Trivia Hosts, Karaoke Hosts or Entertainers) booked via Pushworth LIVE. It aims to ensure all parties understand their rights and responsibilities under Australian law, mitigating the risk that venues, clients, or Pushworth Pty Ltd are deemed liable for superannuation contributions.

2. Scope

This policy applies to all bookings facilitated via Pushworth LIVE for Sole Trader Suppliers contracted to perform in result based contracts at:

  • Hospitality venues (e.g. pubs, clubs, hotels)
  • Private events (e.g. weddings, birthdays)
  • Corporate functions
  • Public festivals or community events

3. Policy Statement

Under the Superannuation Guarantee (Administration) Act 1992, superannuation contributions are generally required for employees, and for certain contractors if they are paid wholly or principally for their labour (a “labour contract”).

Show bookings facilitated via Pushworth LIVE are not labour contracts. Instead, they are result-based contracts:

  • Result-based service: Suppliers are paid to deliver a show (the result), not to provide hourly labour under a client’s control.
  • Independent business operation: Suppliers contract under their own Australian Business Number (ABN), issue their own invoices, and manage their own taxation and superannuation obligations.
  • Creative and operational control: Suppliers retain control over their set lists, equipment, delivery style, and can delegate (e.g. through substitutes if necessary).
  • Risk and responsibility: Suppliers provide their own equipment, manage their own transport, and bear the business risk of the engagement.

As a result:

✅ Shows booked via Pushworth LIVE are independent contractors.
✅ Pushworth Pty Ltd and its client venues do not have superannuation guarantee obligations for these performers.
✅ Sole Trader Suppliers remain responsible for their own superannuation arrangements.

4. Sole Trader Obligations

As a Sole Trader, the Show Supplier:

  • Is not entitled to employer-paid superannuation under the Superannuation Guarantee (Administration) Act 1992.
  • Is responsible for managing their own retirement savings and can make voluntary personal superannuation contributions.
  • Should maintain an ABN and ensure they comply with all relevant tax and business registration requirements.

ATO guidance confirms:

“If you’re self-employed as a sole trader or in a partnership, you don’t have to pay yourself super. But you can and it’s a good way to save for retirement.” – ATO

5. Contractual Requirements

To reinforce this independent contractor arrangement and avoid any ambiguity, Pushworth Pty Ltd has included the following clauses in these Terms and Conditions:

  1. Pushworth Client Terms and Conditions
  2. Artist Code
  3. FAQ Music Buyers
  4. FAQ Artists

✅ Independent Contractor Clause:

“The Performer is engaged as an independent sole trader and not as an employee or labour hire worker. The Performer is responsible for their own superannuation, taxation, and insurance obligations. The Client shall not be liable for any superannuation contributions on behalf of the Performer under the Superannuation Guarantee (Administration) Act 1992.”

✅ Result-based Deliverables Clause:

“While this agreement may specify the duration of the performance (e.g. 3 x 45-minute sets), the Artist is not paid for time worked but for delivering a completed entertainment service as an independent contractor. The Artist retains full creative control over the performance style, song selection, and equipment used, and is contracted to achieve a specific result: to entertain the audience and contribute to the atmosphere of the event. This agreement is for a result-based service, not for labour or hours worked, and does not constitute an employment or labour hire relationship. The Artist is solely responsible for their own superannuation and tax obligations.”

✅ Indemnity Clause:

“The Performer indemnifies the Client and The Pushworth Group against any claims or liabilities arising from superannuation guarantee contributions.”

6. Recommendations to Suppliers

  • Maintain an ABN and keep your business details up to date.
  • Clearly issue invoices for each booking, describing the service as “Show – Result-based Entertainment Service”.
  • Consult with an accountant about making voluntary personal super contributions.
  • Review and understand your tax and super obligations annually.

7. Review

This policy will be reviewed annually, or sooner if changes to relevant legislation, ATO guidance, or industry practice occur.

8. Further Resources

Bottom Line for Shows booked and supplied via Pushworth LIVE:

✅ You’re being paid for a result – your show.
 ✅ You control how you deliver it.
 ✅ You are not an employee for superannuation guarantee purposes.
 ✅ You manage your own business, tax, and super.