FAQs: Superannuation payments to APA artists

Superannuation is the main way most people save money for their retirement. It is a long-term investment that grows over time. The more you contribute during your working life, the more you will have for your retirement.

Your employer pays a percentage of your salary or wages into your superannuation fund. Your employer pays your super on top of your wages. Your chosen superannuation fund invests and manages this money for you until you retire. Your superannuation fund will offer you a range of investment options and account types to help you choose what’s best for you.

From 1 July 2026 APA will start making superannuation contributions to APA artists who undertake specific employment opportunities on behalf of APA. We are proud to be aligning with best practice industry recommendations, recognising and valuing the contributions artists make to our organisation.

Contributions are made in line with the Australian Taxation Office (ATO) guidelines. Superannuation is payable when APA artists are hired by APA for any work that must take place at a specific time and place. This includes opportunities such as:

• sitting on a committee
• hosting a workshop
• giving an artist talk
• an artist appearance, such as sitting a stall at an art book fair.

Superannuation is not payable on art sales or artwork commissions – even though these do involve labour – the artist can complete these to a more flexible schedule, and the payment relates to the final product, not an hourly rate that must take place at a specific time for the work.

No, as of 1 July 2026 APA will make superannuation contributions on relevant employment opportunities. This ensures APA artists are paid fairly for their work and treated the same as other artists in the sector. If you don’t supply your superannuation fund details, APA will create an account for you through AustralianSuper, which is our nominated fund.

No, as of 1 July 2022 there is no threshold for payment.

There will be a small amount of paperwork in the first instance to set up your payments. If you have an existing superannuation fund we only need those details and your Tax File Number (TFN). If you don’t have an existing superannuation fund or Tax File Number the APA finance team will work with you to set them up. We want to ensure this process is as simple as possible for artists and their family/supporters.

Right now, we don’t require anything further from you. When contributions are applicable, the finance team will reach out to set up your superannuation. If you do not have an existing superannuation account, the APA finance department will help set one up for you.

No, you will only need to have a superannuation account in line with the first relevant payment you receive from 1 July 2026.

That is great! You will already have a super fund and we can make payments into that. If you aren’t sure what your superannuation fund is, your employer can provide those details to you.

When a payment is applicable, the APA finance team will ask you to nominate a superannuation fund, or they will create an account with APA’s employer nominated fund AustralianSuper. We will also need your Tax File Number to do this.

While we can pay into a super fund without a Tax File Number, the superannuation payment will be taxed at a much higher rate, so it is best to supply a Tax File Number or apply for one if you don’t have one. The APA finance team can assist you with setting one up.

No, you only need to submit a tax return if you earn over the tax-free threshold of $18,200 per year.

Not necessarily, but many participants do already have one. If you have ever worked, lodged a tax return, or claimed Centrelink benefits (like the Disability Support Pension), you will already have a Tax File Number. If you don’t have one, the finance team can help you apply for one via the Australian Taxation Office (ATO).

No, superannuation will not affect your NDIS payments.

If you are under 67 years of age, then contributions to a superannuation fund generally do not effect your pension.  APA recommends checking with Centrelink or a tax accountant for individual advice if you have any concerns.

APA will make payments to your nominated super funds for qualifying payments on the same day as artist payments (once per month, at the end of the month).

Contributions are made in line with ATO guidelines. If APA is paying you an hourly rate and the work cannot take place at a different time then superannuation is applicable – for example delivering an artist talk at an exhibition has a fixed date and time. If the payment is for something that can be done at any time, or is for a final result then superannuation is not applicable – for example a mural or a commissioned artwork.

APA will only be making superannuation contributions on internal in-house opportunities. This means any work that you are doing for APA that was organised by APA. Any employment opportunities from a third party that have come via APA will not apply. For example, if an external gallery has booked you to deliver an artist talk, then APA is not required to pay superannuation. In this instance, it is at the discretion of the external gallery to pay superannuation. APA’s finance team can confirm for you when superannuation payments apply.