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Setting up super for your business

The 5 steps you must take as an employer to set up your business so you can pay your employees' super.

Last updated 31 October 2021

As an employer, you need to set up your business to pay super into your eligible employees' chosen super funds or their stapled super fund where no choice has been made.

If your employee hasn’t made a choice and doesn’t have a stapled super fund, you can contribute their super to your default super fund.

What you need to do:

  1. Select your default super fund.
  2. Offer employees a choice of super fund and keep records that show you've done this.
  3. Request your employee’s stapled super fund details if they do not make a choice
  4. Provide employees' TFNs to their funds.
  5. Set up your systems to pay super contributions electronically to the right fund.

If you pay extra super for an employee:

Employers must select a default nominated super fund for employees who don't have a chosen or stapled super fund.

Employers must offer eligible employees a choice of super fund and a standard super choice form.

If an employee gives you their TFN you must give it to their super fund within 14 days, or you will be penalised.

Super obligations if you have a withholding payer number (WPN).

Employers can set up a salary sacrifice for super arrangement with their employee to benefit from a salary sacrifice.

Find out about reportable and non-reportable employer super contributions, record keeping and information for employees.