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