Determine a new employee's super fund

Employers are required to pay superannuation contributions into an eligible employee's super fund. Follow the three-stage process below to determine where to pay new employee super.

Stage 1: Employee chooses a fund

Most employees are eligible to choose their own super fund. If an eligible employee chooses a super fund, you must pay super contributions into this fund. Information about which employees can choose, the Standard Choice Form (NAT 13080), timing, and what to do if no choice is made is available from the Australian Taxation Office: see Offer employees a choice of super fund.

Stage 2: Check for a stapled super fund if no fund is chosen

From 1 November 2021, if a new employee does not choose a fund, you are required to check if the employee already has a super fund by contacting the ATO. If a super fund already exists for the employee, you must pay super into this account, known as a 'stapled super fund'. For step-by-step guidance on checking with the ATO via Wageloch Payroll, see Look up a stapled super fund for an employee.

Stage 3: Pay into your nominated default fund

If there is no chosen fund or stapled super fund, you must pay super contributions into your nominated default fund. Check your modern award or enterprise agreement for rules about default funds. From 1 November 2021, if a stapled super fund exists, you should pay into it even if that fund is not listed in an applicable award or enterprise agreement.

For details on calculating and paying super guarantee contributions, see Super guarantee employer obligations.

Sources

• Fair Work Ombudsman: Determining a new employee's superannuation fund (K600658)
• Australian Taxation Office: Offer employees a choice of super fund
• Australian Taxation Office: Stapled super funds for employers
• ATO small business: Super guarantee employer obligations