Superannuation obligations for content creators: What brands, talent managers and agencies need to know

The growth of influencer marketing and creator partnerships has transformed how brands engage with audiences. However, recent Australian Taxation Office (ATO) guidance and the introduction of Payday Super have put a greater spotlight on the superannuation obligations that can arise when engaging content creators.

Many organisations assume that if a creator has an ABN, issues invoices or is engaged for a one-off campaign, superannuation does not apply. However, that assumption may be incorrect and could expose brands and agencies to unexpected liabilities.

When can content creators be entitled to superannuation?

Under the Superannuation Guarantee (Administration) Act 1992, the definition of an employee extends beyond traditional employment relationships. As a result, an individual content creator may be entitled to superannuation even where they have an ABN and are engaged as a contractor. This principle is not unique to content creators. Similar superannuation obligations can arise when engaging musicians, DJs, comedians and other performers, due to application of subsection 12(8) of the superannuation guarantee legislation.

The ATO's updated guidance specifically identifies social media influencers as an example of individuals participating in promotional or display activities. It also confirms that an individual may be entitled to superannuation even if they have an ABN, issue invoices or are engaged on a one-off basis.

Common creator activities that may attract superannuation obligations include:

• Presenting sponsored social media content
• Promoting or demonstrating products
• Appearing in campaign photography or videos
• Attending promotional events or brand activations
• Recording advertising or campaign material
• Participating in filming, recording or online streaming activities.

Importantly, the key question is not whether the creator is generally regarded as an employee or contractor. Rather, it is what the individual is being paid to do and whether the activities fall within the extended superannuation provisions.

Not all campaign payments are treated the same

A creator's fee may include several components, including personal promotional services, content creation, licensing or usage rights, production expenses, equipment costs and reimbursements.

The ATO has indicated that superannuation generally applies to the portion of a payment relating to an individual's work, but not to separately identified expenses such as equipment hire, travel or accommodation costs. Where a campaign fee includes multiple elements, organisations should ensure contractual and invoicing documentation clearly supports the treatment adopted.

Who is responsible for paying super?

For talent managers, agencies and brands, determining responsibility for superannuation is often the most complex aspect of these arrangements.

The ATO's draft ruling, SGR 2026/D1: Superannuation guarantee: Work arranged by intermediaries, focuses on identifying which party is legally liable to pay the individual performing the work. In arrangements involving a worker, intermediary and end-user, responsibility depends on the contractual relationships between the parties rather than the labels applied to the arrangement.

In many talent management arrangements, an agency acts on behalf of a creator by sourcing opportunities and negotiating brand deals. Where the agency brings about an agreement between the creator and the brand, the brand may be legally liable to pay the creator and therefore may carry any associated superannuation obligation.

Importantly, that outcome may not change simply because:

• The brand pays the agency rather than the creator directly
• The agency deducts its commission
• The agency remits the balance to the creator.

However, a different outcome may arise where the agency contracts in its own right rather than acting as the creator's representative. For example, where the agency contracts with the brand to supply the creator's services, is legally required to pay the creator and assumes responsibility for delivering the campaign, in which case the agency itself may be responsible for any superannuation obligation.

This means the movement of funds through an agency is often less important than identifying who is legally liable to pay the creator and how the contractual arrangements are structured.

Why Payday Super changes the landscape

The introduction of Payday Super from 1 July 2026 significantly reduces the time available to identify and satisfy any potential superannuation obligations.

Where superannuation applies, contributions generally need to be received by the creator's super fund within seven business days of the relevant payment. As a result, organisations can no longer afford to assess superannuation obligations after a campaign has been completed or payments have been processed.

Instead, the superannuation position should be considered when each arrangement is documented. This includes determining:

• Whether the creator is engaged as an individual or through a separate entity
• What services the creator is being paid to provide
• Who is legally liable to make the payment
• Whether any portion of the payment gives rise to superannuation obligations.

A governance and compliance consideration

As creator marketing continues to grow, brands, agencies and talent managers should review their contracts, onboarding processes, invoicing arrangements and payment procedures to ensure potential superannuation obligations are identified and addressed early.

An ABN alone does not determine whether superannuation applies. Instead, organisations should focus on the substance of the arrangement, including what the creator is being paid to do, who contracts for those services and who is legally liable to make payment.

With Payday Super now in effect together with increased ATO focus on arrangements involving intermediaries, addressing these questions when a brand deal is documented may help avoid significant compliance risks later.

How BDO can help

BDO’s employment tax specialists can help organisations assess whether current creator engagement models may give rise to Superannuation Guarantee obligations, review representation agreements, brand contracts and payment arrangements, and identify potential compliance risks before campaign payments are processed.

We can also assist with reviewing contractor onboarding processes, assessing the impact of Payday Super on existing arrangements, and helping organisations determine who may be responsible for super contributions in agency, management and intermediary structures. To discuss how these obligations may affect your organisation, contact your local adviser.