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  • Keep records

    You must keep records that show:

    • how much super guarantee (SG) you paid for each employee and how it was calculated
    • that you have offered each eligible employee a choice of super fund.

    You can use whatever method suits you best to keep these records, but:

    • Your records must be written in English (or in a format that can be easily accessed and converted into written English).
    • You must keep the records for five years.
    • If you keep electronic records, software must be available to access older floppy disks, CDs and computer records.

    Even if you use a clearing house to distribute super to your employees' funds, you're still responsible for keeping adequate records of super guarantee payments.

    Choice-of-fund records

    Keep these records:

    • Evidence that you've given the Standard choice form to all eligible employees – for example, emails if you issued the form that way – and the written information your employee provided when they nominated their chosen fund.
    • Details of employees you don't have to offer a choice of super fund to.
    • Confirmation that your nominated (default) fund offers a MySuper product.
    • Receipts or other documents issued by the fund showing you've made super contributions for that employee.
    Last modified: 01 Jun 2015QC 33741