From 1 November 2021, if you have new employees start and they don’t choose a super fund, you may have an extra step to take to comply with choice of fund rules. You may need to request their ‘stapled super fund’ details from us.
This information is for employers that need to request stapled super fund details from the ATO for their employees or contractors entitled to super guarantee contributions.
For full details, visit ato.gov.au/stapledsuperfund
When to request stapled super fund details?
You will need to request stapled super fund details for new employees who start on or after 1 November 2021, when:
■ you need to make super guarantee payments for that employee
■ they are eligible to choose a super fund, but don’t. This includes contractors who you pay mainly for their labour and who are employees for super guarantee purposes.
You will need to request stapled super fund details for some employees who aren’t eligible to choose their own super fund. This includes employees that are:
■ temporary residents
■ covered by an enterprise agreement or workplace determination made before 1 January 2021.
If your new employee chooses their own super fund or chooses your employer default fund, you do not need to request stapled super fund details for them.
Before you request stapled super fund details
You will need to:
• check that your authorised representatives in ATO online services have the Employee Commencement Form permission so your payroll and onboarding staff can make stapled super fund requests.
• establish an employment relationship link with your new employee by submitting a Tax file number declaration or Single Touch Payroll pay event.