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:
- Select your default super fund.
- Offer employees a choice of super fund and keep records that show you've done this.
- Request your employee’s stapled super fund details if they do not make a choice
- Provide employees' TFNs to their funds.
- Set up your systems to pay super contributions electronically to the right fund.
If you pay extra super for an employee:
- under a salary sacrifice agreement, see How to set up salary sacrifice for super
- you must report the amounts, see Identify reportable employer super contributions.