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  • Super standard choice form instructions

    Using the form – employers

    This form is used to offer eligible employees their choice of super fund.

    Use this form when:

    • you hire a new employee who is eligible to choose a super fund
    • an existing eligible employee asks you for it
    • you can no longer contribute to an employee’s nominated super fund or it is no longer a complying fund
    • you change your employer-nominated super fund and need to advise employees affected by this change.

    If your employee is going to complete the pre-filled form online, they will need their employment type (for example, full-time, part-time, casual) and your:

    • ABN
    • nominated super fund details, such as    
      • name
      • unique superannuation identifier (USI) of the nominated super fund
      • ABN. 

    If you're providing your employee a paper or electronic form, you must fill in the details of your nominated super fund (also known as your default fund), before giving the form to your employee.

    Using the form – employees

    Use this form to advise an employer of your choice of super fund.

    You must provide the required information so your employer can make contributions to your nominated super fund.

    You can:

    Completing the form online

    The pre-filled online form can be accessed through ATO online services via myGov.

    Your existing super funds and account details will be displayed in the form if you choose to nominate one of your existing super funds for employers to pay contributions to.

    Employees completing the form in our online services will need their:

    • employer's ABN
    • employment type (for example, full time, part-time, casual)
    • employer's nominate super fund details, such as    
      • name
      • USI of the nominated super fund
      • ABN. 

    Employees will need to print the completed form summary and return this to their employer.

    About the downloadable form

    The standard choice form has three sections:

    • section A – the employee completes by providing details of their choice of super fund, together with supporting documents
    • section B – the employer completes by providing details of their nominated super fund (before they give the form to an employee)
    • section C – the employer completes to document the choice process for an employee.

    Employers must retain the returned form as their record of the choice process. Completed forms must be retained for five years.

    Section A: Employee to complete

    If you choose your own super fund you will need to obtain current information from your fund to complete items 3 or 4.

    Item 3: Nominating your APRA fund or RSA

    Complete this item if you are nominating your own fund regulated by:

    • the Australian Prudential Regulation Authority (APRA) or
    • a retirement savings account (RSA).

    You must include the USI provided by your fund.

    Correct information about your super fund is needed for your employer to pay super contributions. Your employer may choose not to accept this form if you do not provide:

    • all the information requested on this form
    • a letter from your fund stating they are a complying fund and can accept contributions from your employer  
      • some funds may have a copy of this compliance letter on their website, for other funds you will need to contact them for this information. 

    This letter may contain other information to help your employer make super contributions using SuperStream.

    Item 4: Nominating your self-managed super fund (SMSF)

    Complete this item if you are nominating a self-managed super funds (SMSF).

    You must include your SMSF’s ABN, bank account details and electronic service address (ESA) so the fund can receive electronic messages and payments from your employer using SuperStream.

    If you are using an SMSF message service provider, they will provide you with an electronic service address alias to include as the ESA on the form.

    You must attach copies of the following documents to support your SMSF choice:

    • a document confirming that the fund is regulated – this can be printed from Super Fund LookupExternal Link
    • a letter from the trustee of the SMSF confirming that the fund will accept payments from your employer – if you are the trustee, or a director of the corporate trustee, you can confirm acceptance by placing an ‘X’ in the relevant box on the form.

    Things you should know

    • You can choose where you want your super paid.
    • Your employer is not liable for the performance of the super fund you or they nominate.
    • You should not seek financial advice from your employer unless they are licensed to provide it.
    • You can change the fund your employer pays your super into at any time by filling out this form and returning it to your employer.
    • Your employer is only required to accept one choice of fund from you in a 12-month period; however, they may choose to accept more.
    • When you return this form to your employer, they will have two months to action your request.  
      • If you started employment from 1 November, if your employer does not pay to your choice fund, they employer must pay into your ‘stapled super fund’ or their employer nominated account if we tell them you do not have a stapled super fund. 
    • Any money you have in existing funds will remain there unless you arrange to transfer it (roll it over) to another fund – before you transfer your super, consider any impacts, including loss of insurance, fund performance or any fees or charges you may incur. If unsure, you may want to seek independent financial advice.
    • If you quote your TFN to your employer for super purposes, they must provide it to the super fund.

    You may have lost super

    • It is important to keep track of your super – if you've ever changed your name, address or job, you may have lost track of some of your super.
    • Having multiple super accounts could mean you are paying fees you are unaware of, which could reduce your retirement savings. Your super is your money, you should check it regularly. You can manage your super using ATO online services through myGov. This enables you to view details of all your super accounts, including any you may have lost track of. You can use ATO online services to consolidate eligible multiple accounts. Before consolidating accounts, consider any impacts, such as insurance, fees and fund performance.

    Manage your super

    To manage your super you can:

    Sections B & C: Employer to complete

    If an employee nominates their own super fund, they will provide information at section A that will help you prepare for and make contributions to super funds using SuperStream.

    SuperStream is the way employers pay contributions and send information to super funds. This form collects information that employers will need when using SuperStream. See our Employer checklist: a step-by-step guide to find out how.

    Section B

    Complete section B before giving this form to your employee. The super fund you nominate must be authorised to offer a MySuper product. If you need to confirm your MySuper arrangements contact your default super fund.

    Sign and date this section on the day you give the form to your employee.

    Section C

    Complete section C after your employee returns this form to you. Record the date you accept your employee’s choice of fund and the date that you act on the choice. Retain the form with your records. Do not send the form to us or to super funds.

    Contribution due dates

    The quarterly due dates for super contributions are: 

    • 28 October
    • 28 January
    • 28 April
    • 28 July

    Things you should know

    • If you haven't received an employee’s completed form and a super contribution is due, you may need to request an employee’s stapled super fund from us and make the payment to that fund by the due date. If the employee does not have a stapled super fund, you can make the payment to your nominated super fund or other fund that meets the choice of fund rules.
    • In the two months after you receive an employee’s completed form, super contributions should be made to the employee’s chosen fund or their stapled super fund. You can only make contributions to your nominated fund if the ATO advises there is no stapled super fund. For existing employees, you can pay their super contributions to either your nominated fund or their chosen fund.
    • After the two-month period, you must make contribution payments to the fund the employee has nominated.
    • You do not have to action an employee’s fund nomination if they have nominated a fund in the previous 12 months; however, you may choose to action their request.

    Note: You can pay contributions more regularly than quarterly. For example, some employers pay fortnightly or monthly based on employee workplace agreements or arrangements with super funds.

    More information

    Phone 13 10 20 between 8.00am and 6.00pm, Monday to Friday, to speak to a tax officer.

    Write to us at:
    Australian Taxation Office
    PO Box 3578
    ALBURY  NSW  2640

    Last modified: 15 Nov 2021QC 17983