ATO
www.ato.gov.au
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: