Choice of Fund legislation allows eligible employees to choose which super fund their contributions are paid into. However, if they don’t make a choice you are required to undertake a stapled fund search using the tool on the ATO’s website. If there is no stapled fund and your employee has not made a choice, you can then pay the SG contributions into your default fund. Learn more about Super Stapling here.

As an employer, you are responsible for identifying which employees are eligible for choice based on their employment circumstances and offering them a choice of fund using the Standard Choice Form.