Identify the super fund to pay into
In most cases a new employee can choose the super fund for their super guarantee contributions. If they are eligible to choose, you must give them a Standard choice form to provide details of their chosen fund.
If the employee doesn't choose a fund, you can ask us (through ATO online services) for details of their stapled super fund. You can make this request anytime from when the employee accepts the offer of employment until they choose a super fund.
If we advise you that the employee doesn't have a stapled super fund, and they haven't provided a chosen fund, you pay their contributions to your default fund.
For more information see Which super fund to pay into.
Information you need before you pay super
For your super contributions to be matched by your employee's super fund, you'll need the following information for the employee:
- their tax file number (TFN)
- details of their super fund
- Australian business number (ABN)
- unique superannuation identifier (USI)
- member account number.
This information should be provided by your employee on their standard choice form, or by us if you've requested the employee's stapled super fund details.
If your employee isn't sure how to find the USI of their super fund, you can look this up yourself. Use the name or ABN of the super fund to search Super Fund LookupExternal Link.
If you are required to pay additional super contributions under an enterprise agreement or award, the agreement or award may specify the fund for these additional contributions. This may be different to the employee's chosen fund for super guarantee contributions.
If your employee has a self-managed super fund
If your employee has a self-managed super fund (SMSF), you'll need:
- your employee's TFN
- details of your employee's SMSF
- ABN
- bank account details
- electronic service address.
If you're paying your own super contributions to your own SMSF, you don't need the ABN or electronic service address information for those contributions.
Provide the employee's TFN to their super fund
When an employee gives you their TFN, you must give it to their super fund within 14 days.
For a new employee, provide their TFN to their super fund more than 14 days before you make their first super contribution.
You can provide a TFN to a super fund when you:
- register a new account in your default fund or update employee details
- make super payments through your SuperStream software or service provider.
Super funds need your employee's TFN so that:
- the super fund can accept personal contributions from the employee
- the employee will not pay extra tax on super
- the employee can find all their super accounts.
If a current employee has not given you a TFN declaration since 1 July 2007, they can complete the Authority to provide your tax file number to your super fund form.
If you use a third party to manage your payroll or a clearing house to distribute super contributions, ensure your contract allows them to share TFNs with the super funds.
If an eligible employee has provided a TFN to you and you do not provide the employee's TFN to their super fund or retirement savings account within the required time, you're liable to a penalty of 10 penalty units.
How to check your employee's TFN
If your software supports this function, you can use the EmployerTICK service to check that the TFN your employee provides matches our records.
It's important to check the TFN is correct because your employee's super fund can use it to link your contributions to the employee's super account.
For more information on the service, see the EmployerTICK user guide.
Check your employee's super fund details
From 1 July 2026, employers are required to submit a member verification request before making a first-time super guarantee contribution to a super fund, provided their software supports this functionality.
The super fund will quickly confirm if your employee's details match an active account and that they can accept your contributions for that employee.
You submit a member verification request:
- before making a contribution to a super fund for the first time
- where there has been a change in employee information (such as name)
- where a contribution has been previously rejected.
These secure messages can't be used to check details before a regular contribution is made.
If your employee's details don't match
If a super fund can’t match your employee's details to accept contributions, a message will let you know why. This gives you time to resolve issues with your employee before you need to make the contribution.
This simple check can help to avoid common errors that delay payments from reaching your employee's super fund on time.
Check the fund is a complying fund
The super fund you pay contributions to must be a complying super fund.
You can check the compliance status of a super fund using Super Fund LookupExternal Link. This check is especially important when paying to a self-managed super fund.
If the fund is not listed, you can get written confirmation from the fund's trustee. This confirmation must state that the fund:
- is a complying super fund
- intends to accept your super contributions
- will continue to meet the relevant legal requirements.
If you pay contributions to a non-complying super fund, the contributions:
- won't count towards meeting your super guarantee obligations
- won't be tax deductible
- may incur a fringe benefits tax liability.
Longer time to make contributions for new employees
Normally a super guarantee contribution must be received by your employee's super fund (with all the necessary information to allocate the contribution to the employee's member account) within 7 business days after paying your employee.
You have a longer time to pay the first super guarantee contribution:
- for a new employee
- to a new complying super fund for an existing employee after you have stopped making contributions to another super fund.
In these situations, the contribution must be received by the super fund within 20 business days after the relevant QE day (the day you pay your employees – that is, payday).