Employers or their authorised representatives can use this form:
- to request a stapled super fund for a contractor to pay their super guarantee contributions
- for contractors engaged from 1 November 2021.
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 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 for 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.
Before you can request a contractor's stapled super fund details, you need to establish an employment relationship.
Under Single Touch Payroll (STP) it is not mandatory to report contractors, however they can be reported voluntarily. If you do not include contractors in your STP reporting, you will not have an employment relationship with them in our systems.
To be valid the form must include:
- contractor details
- employer details
- details of authorised person or nominated representative making the declaration.
The approved form is also required to be signed and dated.
- Download the Contractor stapled super fund request form (PDF 269KB)This link will download a file (NAT 75404)
Submit the form through Online services. You must include:
- Topic: Superannuation
- Subject: Other
- Description: refer to ‘Stapled super fund request for contractor’
- the written contract signed by both parties
- the completed Contractor stapled super fund request form.
Or mail the completed form and contract to:
Australian Taxation Office
PO BOX 3006
PENRITH NSW 2740