For marketing, creative and digital agencies

Know your true margin, and where it’s made.

Visory runs bookkeeping, payroll, accounts payable and accounts receivable for Australian marketing, creative and digital agencies, with a dedicated team and Delphi AI under their oversight. Once a month, Visory Insights shows your true gross margin on agency fees, with media and production costs kept out, broken down by service line.

  • Every cost paid for a client tracked to an invoice: shoots, print, media, and licences, followed from the bill to the recharge so nothing is left unbilled.
  • A named Payroll Officer runs every pay run, checked by Delphi AI before it is paid: designers on the right award, super on freelancer labour, and super inside seven business days.
  • True gross margin every month, by service line, briefed by your Business Performance Partner in plain English, with one move to make.
Three designers discuss printed visual concepts pinned to their studio wall.
Two agency colleagues review paperwork beside a laptop at a timber studio table.

Who this is for

Built for agencies that bill ideas, hours, and media in the same month.

If your income arrives as retainers, project stages, and costs billed through, and your team is part payroll and part freelance, this is the finance function for it.

  • Brand, creative, digital, content, and performance agencies of 5 to 100 people, roughly $750k to $20m in revenue, led by a founder or managing director.
  • Income from retainers, projects, and media or production costs billed through, often to the same client.
  • A core team on salary, with freelance designers, developers, writers, and crew booked as the work comes in.
  • Jobs and time kept in a project or resourcing tool, and a ledger that cannot yet show your true margin.

Anywhere in Australia. Your books stay in your own Xero, MYOB or QuickBooks file, and your team works with you remotely.

The pressure

Four rules decide what a freelancer really costs.

An agency runs on people it does not all employ. Employment law, super, and tax reporting each draw the line in a different place, and each one lands in the bills you pay and the true cost of a job.

The long-standing freelancer is the one to watch.

A designer on your software, in your studio, four days a week for a year, is a different case from a specialist booked for one campaign. The books show who you rely on, how often, and for how long.

Set by Fair Work Act 2009, section 15AA

For an agency trading as a company, whether a worker is an employee or a contractor turns on the real substance, practical reality, and true nature of the whole relationship, including how the contract is performed in practice. Control over the work, financial risk, whose tools are used, the right to delegate, hours, and an expectation of continuing work all count. An ABN or an invoice does not settle it.

Fair Work Act 2009, section 15AA, effective 26 August 2024; Fair Work Ombudsman, whole of relationship test.

A day rate or a shoot fee can carry super.

Each freelancer’s terms are read once, and a voice artist, presenter, or crew member on a commercial is flagged when the invoice arrives, so the super is worked out before the bill is paid.

Set by SG Administration Act, section 12

A person working under a contract wholly or principally for their own labour is an employee for super guarantee purposes, with or without an ABN, and the ATO reads labour to include mental and artistic effort. Separately, a person paid to perform or present in a promotional activity, or to work on making a film or a television or radio broadcast, is an employee for super of whoever pays them.

Superannuation Guarantee (Administration) Act 1992, sections 12(3) and 12(8), in force since 1 July 1992; Australian Taxation Office, Taxation Ruling TR 2023/4, issued 6 December 2023.

Paying a freelancer can start a super clock.

Bills that carry super are paid with their super in the same run, so a busy week of shoot invoices does not turn into a late payment charge.

Set by Payday Super

Super guarantee contributions must be received by the fund within seven business days of each payday, with the details the fund needs to allocate them. The deadline covers everyone who is an employee for super, including contractors paid mainly for their labour and performers, and for a worker paid by invoice the clock starts on the day the invoice is paid.

Australian Taxation Office, Payday Super; effective 1 July 2026.

Developer bills need their own code.

Contractor payments for web and software work are coded apart from design and media as they are paid, with each contractor’s ABN and details, so the report comes straight from the ledger.

Set by Taxation Administration Act 1953, Schedule 1

A business with an ABN that provides information technology services, which the ATO lists as including web design consulting, computer programming, and customised software development, and pays contractors to deliver them, lodges a Taxable payments annual report by 28 August each year. Under the ATO’s guidance, the report is needed where those services are 10% or more of business income. Payments to employees are not included.

Taxation Administration Act 1953, Schedule 1, section 396-55, table item 14, for payments from 1 July 2019; Australian Taxation Office, Taxable payments annual report: information technology services.

Every instrument named here is listed with its effective date at the foot of this page.

What the founders see each month

Four numbers that say whether the work is paying.

Agency fees, July to September $1.05m In line with plan By service line, with media and production left out
Media and production billed through $310k Reported apart from fees So the margin compares like with like
Gross margin on agency fees 46% ▼ below the 52% target Fees less delivery salaries, freelancers, and costs not recharged
Billable utilisation 66% Within the 60 to 70% target Billable hours against hours available

Which of last month’s freelancer bills should have carried super? A senior member of the Visory team can read a month of your freelancer, talent, and crew bills with you, free of charge, before anything is agreed.

Book a discovery call

What we run for agencies

From accurate processing to leadership confidence.

Visory Insights leads. The basics underneath it make it trustworthy and free your team for the work that matters, run by a dedicated team with Delphi AI under their oversight.Flat monthly fee. No hourly billing.

  1. 1 Accurate processing Bookkeeping and payroll done right, every month.
  2. 2 Clean, reliable data The foundation that makes reporting defensible.
  3. 3 Meaningful insights Cash, margin, and the year ahead, explained.
  4. 4 Leadership confidence You present numbers you trust. The plan gets backed.
The leading service

Visory Insights

Gross margin on fees, by service line, plus unbilled recharges and debtor days, explained once a month. Margin by client is possible when your project and time data supports it. We’ll scope it with you. A named partner who walks the founders through the margin before the next retainer is priced or the next hire is made.

See how Visory Insights works
  • Monthly plain-English report
  • Structured session with your leadership team
  • Twelve-month forward view of cash
  • A named Business Performance Partner

The basics underneath it

Contractor status and tax positions stay with your advisers. Visory keeps the records those calls rest on: who you engaged, for how long, and what you paid them. It does not decide whether a freelancer is an employee, or how media and production costs are treated for tax.

Visory Insights for agencies

One month of Visory Insights on an agency’s numbers.

Reports tell you what happened. Visory Insights tells you what it means, and what to do about it. Here is September for Bowerbird & Co, a fictional brand and digital agency with about $4.2m a year in fees and 26 people.

What's happening ● Gross margin on agency fees
46% ▼ 8 points since April
AprMayJunJulAugSep Target 52%
Delphi Analysis · from your September close and your project tool’s job reports
What it means

Fees held at about $350k a month and the studio stayed busy. The margin went on costs paid for clients. Six points of it, about $21k in September, is shoot, print, and licence costs that never reached an invoice.

Recharges not yet invoiced $26k At Risk $21k past the $5k the agency lets wait for the next invoice run: costs from two campaign launches that were paid and never billed on
Gross margin on agency fees Recharging the $21k takes cost of sales from $189k to $168k on $350k of fees
What to do next

Invoice the $21k of recharges to the two clients this month, and add a recharge check to every invoice run. The recharge lines are drafted from the paid bills and their job codes, ready for your approval at the session.

≈ $21k recharged, +6 points
Insight session Accepted 9:00 to 9:45am · Video call With your Business Performance Partner

Prepared and checked by Delphi AI, and briefed by your Business Performance Partner in plain English, ahead of your next session.

  • Monthly plain-English report
  • Structured insight sessions
  • Margin on fees, with media and production kept apart

Do you know your true gross margin on fees? A discovery call is a conversation about your retainers, your freelancers, and the numbers you want in front of you each month.

Book a discovery call

Fits your stack

Works with the tools you already use.

Your ledger and your payroll stay where they are. Visory connects to them and keeps the data flowing every day, so your team and Delphi are working from current numbers.

Accounting and books

Where your ledger and reporting live.

  • Xero
  • MYOB
  • QuickBooks

Payroll and people

Pay runs, Single Touch Payroll reporting, and the people behind them.

  • Employment Hero
  • Xero Payroll

Project, time, and media tools

Jobs, time, and resourcing stay in the project tool your team already runs, whether Streamtime, Harvest, Productive, or another. Visory reads billed and unbilled time from it at each month-end, matches media platform charges to the jobs they belong to, and keeps bank feeds matched daily.

Common questions

Straight answers for agencies.

The questions agency founders and managing directors ask before they hand Visory the finance function. The general ones are on the common questions page.

How should an agency record media and production costs it bills to clients?

Visory codes media, production, and other costs you pay on a client’s behalf to their own accounts, by client and job, and tracks each one until it reaches an invoice. Your fees are reported on their own line, so gross margin measures the work your team does, not the media spend that passes through. How the gross amounts are reported in your statutory accounts and tax return is a judgement for your advisers, and the books keep both views available. This is general information, not tax advice.

Why can’t we see our real gross margin?

Usually because the salaries of the people who deliver client work are booked as overheads, so cost of sales holds little more than freelancers. The margin then looks healthy while the real cost of the work stays hidden. From the month Visory starts, delivery salaries, freelancers, and delivery software sit in cost of sales, with founders’ time split where they still do client work, so the monthly margin shows what the work actually costs.

How do you handle retainers and project billing?

Retainers are invoiced on the dates you set, and project fees on the stages agreed in the proposal. In the monthly management accounts, a retainer billed in advance is shown against the month it pays for, and stages reached but not yet invoiced are listed for your approval. Every invoice goes out in your name and is followed up on a cadence you agree.

Can you report work in progress and utilisation for our agency?

Yes, from your project or time tool. Each month, billable hours are set against hours available to give utilisation, and time and costs on jobs not yet invoiced are reported as work in progress, client by client. An agency without timesheets can still begin with an estimate of how salaries split across the work, which is enough for a first read on margin.

Do we pay super for freelancers?

Sometimes. A freelancer paid wholly or principally for their own labour, such as a designer on a day rate, is an employee for super guarantee purposes even with an ABN. Performers, presenters, and crew paid to work on a commercial, a broadcast, or a promotional event are employees for super too. Super is then due within seven business days of paying their invoice. Visory flags these bills as they arrive and includes the super where it applies. This is general information, not tax advice.

Is our long-term freelancer actually an employee?

It may be. Under the Fair Work Act, the whole relationship decides it: who controls the work, who carries the risk, whose tools are used, whether the person can send someone else, their hours, and whether the work is expected to continue. That call is yours, with legal advice, and nothing here is legal advice. Visory shows how long each freelancer has worked with you, how often, and at what cost, which is usually where the question starts.

Which award covers graphic designers at an agency?

Often the Graphic Arts, Printing and Publishing Award 2020 (MA000026), which covers creating designs, concepts, and layouts for advertising and marketing. For day workers, ordinary hours average 38 a week between 7.00 am and 6.00 pm, and weekday overtime is paid at 150% for the first three hours and 200% after that. Developers, writers, and account staff may fall under another award or none, and the National Employment Standards apply either way. Your Payroll Officer records the award for each role, and Delphi AI checks every run against it.

Does a digital agency need to lodge a TPAR?

It may. A business that provides IT services, such as web design consulting or custom software development, and pays contractors to deliver them, lodges a Taxable payments annual report by 28 August each year when those services make up 10% or more of its income. Visory codes developer and other IT contractor payments separately as they are paid, so the figures for the report come straight from the ledger. Whether your agency has to lodge is a tax question, and this is not tax advice.

How much does Visory cost for an agency?

Visory charges one flat monthly fee for the scope we agree. No timesheets, no hourly billing, no surprises. The fee reflects the services you take and the volume of work in your agency, from the size of the pay run to the number of client invoices and supplier bills each month, so you know the monthly cost before you start.

See how pricing works
More questions, longer answers. Every question has its own link. See all common questions

General information for agencies, not financial or tax advice.

Getting started

Start with clarity, not a contract.

Three steps, in whatever rhythm suits you. Each one is useful on its own.

  1. Two people shake hands across a desk beside a laptop

    Book a discovery call

    An obligation-free conversation about your retainers, your freelancers, and what you want the numbers to show.

    Obligation-free
  2. A woman takes notes beside a laptop showing a financial report

    Get your free financial health check

    A senior member of the Visory team analyses your financials and shows where your finance function can improve. See the clarity before you commit to anything.

    Free · your own numbers
  3. Top-down view of hands on a laptop showing the Visory accounts receivable workflow

    See how Visory works in practice

    A walkthrough of the books, the pay run, and the monthly read for an agency like yours. If it fits, we agree a flat monthly scope.

    Flat monthly fee

Get started

Price the next retainer knowing what the last one made.

Start with a discovery call. Then a senior member of the Visory team runs the free financial health check on your own numbers and shows you where the margin goes between the work and the invoice.

Sources (5) · rules last checked 8 October 2026
  1. Fair Work Act 2009, section 15AA: meaning of employee and employer, the real substance, practical reality, and true nature of the relationship, effective 26 August 2024; Fair Work Ombudsman, whole of relationship test.
  2. Superannuation Guarantee (Administration) Act 1992, section 12(3): a contract wholly or principally for a person’s labour, and section 12(8): performers, presenters, and people working on film, television, and radio production, in force since 1 July 1992; Australian Taxation Office, Taxation Ruling TR 2023/4, issued 6 December 2023.
  3. Australian Taxation Office, Payday Super: contributions received within seven business days of payday, including for contractors paid mainly for their labour and for performers, effective 1 July 2026.
  4. Taxation Administration Act 1953, Schedule 1, section 396-55, table item 14 (information technology services), for payments from 1 July 2019; Australian Taxation Office, Taxable payments annual report: information technology services, lodged by 28 August each year.
  5. Graphic Arts, Printing and Publishing Award 2020 (MA000026), clause 4.2(m) (coverage of designs, concepts, and layouts for advertising and marketing), clause 13.3 (ordinary hours for day work) and clause 28.2 (overtime, as varied from 1 August 2023); Fair Work Commission, Annual Wage Review, effective each 1 July.

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