Employers are required to pay superannuation (super) contributions into an eligible employee’s super fund.

For more information on which employees are eligible to be paid super, see Tax & superannuation.

Follow the below steps to determine a new employee’s super fund when they start employment.

Step 1: Employee chooses a fund

Most employees are eligible to choose their own super fund. If an eligible employee chooses a super fund, the employer must pay super contributions into this fund.

Information about which employees can choose their own super fund is available from the Australian Taxation Office.

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

From 1 November 2021, if a new employee doesn’t choose a fund, the employer is required to check if the employee already has a fund by contacting the Taxation Office. If a super fund already exists for the employee, the employer is required to pay super into this account, which is known as a 'stapled super fund'.

Step 3: Pay into your nominated default fund

If there’s no chosen fund or stapled super fund the employer must pay super contributions into their nominated default fund.

Employers should check their modern award or enterprise agreement for extra rules about default funds. Most awards set out a list of super funds from which an employer is required to nominate a default fund.

From 1 November 2021, if there's no chosen fund, an employer should pay into a stapled super fund if one exists, even if that fund is not listed in an applicable award or enterprise agreement.

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