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  • Employee's super will now follow them

    From 1 November 2021, there is an extra step employers may need to take to comply with the choice of super fund rules. If a new employee does not choose a super fund, most employers will need to request the employees stapled super fund details from us to avoid penalties.

    A stapled super fund is an existing super account which is linked, or 'stapled', to an individual employee so that it follows them as they change jobs.

    The choice of super fund rules have recently changed so when a new employee starts, employers or their authorised representative will need to:

    • offer eligible employees a choice of super fund
    • if your new employee doesn't choose a super fund you will need to request stapled super fund details using ATO Online services. This includes employees you don't need to offer choice to such as:
      • temporary residents
      • employees covered by an enterprise agreement or workplace determination made before 1 January 2021.
    • pay super contributions, into one of the following:
      • the super fund the employee chooses
      • the stapled super fund we provide to the employer if they have not chosen a fund
      • default fund (or another fund that meets the choice of fund rules) if the employer cannot pay into the two above.

    You can support your members to choose their own super fund by:

    • helping them to understand the super standard choice form
    • reminding them of the benefits of choosing their own super fund and keeping track of their super
    • directing them to Super for individuals to understand how they can find their super fund details to complete their super standard choice form.

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      Last modified: 04 Nov 2021QC 67260