Writers' entitlement to superannuation
13 May, 2025
Writers who are engaged by production companies to write scripts are entitled to superannuation under the Superannuation Guarantee (Administration) Act 1992 (Cth) (the Act).Section 12(3) of the Act states that if a person works under a contract that is “wholly or principally for the labour of the person” then that person is an employee of the other party to the contract.
Section 12(8) of the Act also states that a person “who is paid to perform services in, or in connection with, the making of any film, tape or disc or of any television or radio broadcast is an employee of the person liable to make the payment.”
The ATO has recently considered the meaning of these sections in Taxation Ruling TR 2023/4A1.
Screenwriters engaged to write scripts are expressly stated to be “performing services” and are therefore classified as employees for the purposes of superannuation. The ruling states at paragraph 119:
“These paragraphs are not limited in the way that subsection 12(3) is limited to contracts wholly or principally for a person’s labour. However, it is necessary that the particular person is actually paid to provide services rather than for some other purpose. For example, a person engaged to write a script is performing services but one who sells existing scripts is not – they are merely selling property."
This is a restatement of the position set out in Superannuation Guarantee Ruling 2005/1 at paragraph 87. In other words, the ATO position on this matter has not changed since the earlier ruling.
If you have any questions about the above information or your entitlement to superannuation, you can contact AWG's industrial team at industrial@awg.com.au. As a member of AWG, you are entitled to unlimited in-house industrial advice.
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