ATO
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Employees who are eligible for super, may also be able to choose the fund you pay into.

If they aren’t eligible to choose or don’t make a choice, you must pay their contributions into your employer-nominated or default fund.

Next steps:

• Determine your employer-nominated fund (default fund)
• Offer your employees a choice of fund
• Provide employees’ TFNs to their funds
• Keep records

When choosing how to pay super, you’ll need to ensure your solution meets the SuperStream requirements to pay and report super electronically.

See also:

• Giving your employees information and advice
• Salary-sacrificing super