Download the form
The form is available here: Super guarantee opt out for high-income earners with multiple employers (NAT 75067, PDF 298KB)This link will download a file
This is a fillable PDF that can be completed online, saved and printed. If you prefer to complete it by hand, you can print a blank copy of the form.
Who should complete the form
The Super guarantee opt out for high-income earners with multiple employers form (NAT 75067) is for eligible individuals to apply for a superannuation guarantee employer shortfall exemption certificate.
You can only complete the form if you are an employee. An employer cannot make an application.
You can apply for a certificate to opt out of receiving some super guarantee contributions if you meet both of the following conditions.
- You have more than one employer in a financial year – this includes being employed by more than one employer at the same time or switching your employment from one employer to another in a financial year.
- You expect the super guarantee contributions from these employers to exceed your concessional contributions cap for the year.
You still need to receive super guarantee contributions from at least one of your employers in the financial year covered by the exemption certificate.
An exemption certificate can only be for a period of up to a full financial year. You need to apply separately for each financial year. We recommend you consider your situation in the months before the potential start date of any further exemption you may wish to seek.
Before you apply for an exemption
Talk to your employer before applying as they can choose to disregard an exemption certificate and continue to make super guarantee contributions. Opting out of receiving super guarantee contributions may have implications for your pay and other entitlements from that employer. Your tax agent may provide you with advice based on your circumstances.
The certificate does not change an employer's obligations under a workplace award or agreement, employment contract or their agreement with their super fund.
For more information see Super guarantee opt-out for high income earners with multiple employers.