Eligibility
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 compulsory super guarantee contributions from these employers to exceed your concessional contributions cap for the one financial year you are applying for.
The super guarantee employer shortfall exemption certificate releases one or more of your employers from their super guarantee obligations for a specified period, ending at the end of the financial year. If you receive an exemption certificate, you must have one employer still paying super guarantee contributions for your benefit in the financial year.
It's important you talk to your employer before applying as they can choose to disregard an exemption certificate and continue to make super guarantee contributions.
Before applying, consider your employment arrangements, such as how your pay and other entitlements may change and the effect of any relevant award or workplace agreement. Your tax agent may provide you with advice based on your circumstances.
How to apply to opt out
Use the approved form to apply for a super guarantee employer shortfall exemption certificate. We must receive your application at least 30 days before the first day of the specified period to be covered by the certificate. Allow enough postage time.
Your application must:
- be made by you or your tax agent, or someone you nominate to represent you (an employer can't apply for an exemption certificate)
- specify the employer to be exempted, and the start date of the period to be covered by the certificate
- specify at least one other employer who is liable for super guarantee contributions for you in the financial year to be covered by the certificate
- be posted to the ATO (postage address on form).
An exemption certificate can only be for a period of up to one 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.
Your tax agent may assist you to apply. They can lodge this form on your behalf using Online services for agents.
Does the Payday Super legislation affect this?
Payday Super legislation supporting the new super guarantee opt out for high income earners with multiple employers starts on 1 July 2026.
You can apply now for an exemption certificate using the new super guarantee opt out form for the 2026–2027 financial year.
We must receive your application by 30 May 2026 if you'd like to nominate 1 July 2026 as the starting date.
Can I exempt my own business in which I'm an employee?
Yes, provided you nominate a different employer as paying super guarantee.
Can I nominate the same employer as being both exempt and paying super guarantee?
No. You need one employer to pay super guarantee contributions and nominate a different employer to receive a super guarantee employer shortfall exemption certificate.
Can I apply for more than one certificate?
Yes, provided you nominate one employer to pay super guarantee contributions in the relevant financial year.
Can exemption certificates be backdated?
Yes. From the 2026 financial year, exemption certificates can be issued retrospectively.
What we consider
We can only issue you with an exemption certificate if:
- you're likely to exceed your concessional contributions cap in the financial year covered by the exemption certificate
- after issuing the certificate, you will still have at least one employer obliged to pay super guarantee contributions in the financial year covered by the exemption certificate
- issuing the certificate is appropriate in all of the circumstances.
When considering your application, we will take into account the effect:
- of any other certificates already issued to you for the financial year
- that issuing the certificate is likely to have on your concessional contributions for the income year.
Outcome of the application
If your application is approved, we will issue a written notice to each of your employers covered by an exemption certificate. We will also send you a copy of the certificate for each exempted employer.
If your application is declined, we will notify you.
We won’t approve an exemption certificate if:
- your application was not lodged within the required timeframe, i.e. at least 30 days before the start of the period to which the application relates
- your application is not in the approved form or is incomplete
- you are not likely to have excess concessional contributions for the financial year to which the application relates
- you did not nominate at least one other employer liable for superannuation guarantee contributions for you for the financial year covered by the application
- your application requests the exemption extend beyond one financial year or you have submitted a request for an exemption in a future year (e.g. you have applied for an exemption for the 2028 financial year in early 2026).
Once issued, the exemption certificate cannot be varied or revoked.
The exemption will cease at the end of the financial year. You will need to reapply for a future financial year.
If you're dissatisfied with our decision, you may Dispute or object to an ATO decision.