When to use this form
Employers or their authorised representatives can use the Contractor stapled super fund request (NAT 75404) form:
- to request a stapled super fund for an independent contractor to pay their super guarantee contributions
- for independent contractors engaged from 1 November 2021.
Stapled super funds
A stapled super fund is an existing super account linked, or 'stapled', to an individual so it follows them as they change jobs. This includes independent contractors who you pay mainly for their labour and who are employees for super guarantee purposes.
You will need to request stapled super fund details from us for independent contractors who start on or after 1 November 2021, when:
- you need to make super guarantee payments
- they are eligible to choose a super fund, but don't.
You may make the request to us at any time from when employment is accepted (that is, you have established an employment relationship) until they provide you with a choice of super fund.
Under Single Touch Payroll (STP) it is not mandatory to report independent contractors, but they can be reported voluntarily. If you do not include independent contractors in your STP reporting, you will not have an employment relationship with them in our systems.
Download and complete this form
To be valid, the form must include:
- independent contractor details
- employer details
- details of authorised person or nominated representative making the declaration.
The form must also be signed and dated.
Download: Contractor stapled super fund request form (NAT 75404, PDF 269KB)
How to submit this form
You can submit the form online or by post.
To submit the form through Online services, include:
- Topic: Pay as you go
- Subject: Withholding – forms – superannuation
- Description: refer to ‘Stapled super fund request for contractor’
- the completed Contractor stapled super fund request form.
Note: we are implementing a new secure mail option for independent contractor stapled fund requests. The new topic and subject will be published once available. Check this page for any updates before submitting future requests.
Alternatively, you can mail the completed form and contract to:
AUSTRALIAN TAXATION OFFICE
PO BOX 3006
PENRITH NSW 2740