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  • Super guarantee opt out for high income earners with multiple employers form

    The Super guarantee opt out for high income earners with multiple employers form (NAT 75067) is for eligible individuals to apply for a superannuation guarantee (SG) employer shortfall exemption certificate to release some of their employers from their SG obligation.

    Download the form

    Download the portable document file (PDF) of Super guarantee opt out for high income earners with multiple employers (NAT 75067, PDF 764KB)This link will download a file

    This is a fillable PDF that can be completed online, saved and printed. If you prefer to complete it by hand, you can print a blank copy of the form.

    Who should complete the form

    You can only complete the form if you are an employee. An employer cannot make an application.

    You may be eligible to apply if you:

    • have more than one employer, and
    • expect your combined employers' mandated concessional super contributions will exceed your concessional contributions cap for a financial year.

    You still need to receive super contributions from at least one of your employers in each quarter covered by the exemption certificate.

    Talk to your employer before applying as they can choose to disregard an exemption certificate and continue to make SG contributions. Opting out of receiving SG contributions may have implications for your pay and other entitlements from that employer.

    The certificate does not change an employer's obligations under a workplace award or agreement, or their agreement with their super fund.

    See also:

    Last modified: 21 Oct 2019QC 60264