From 1 November 2021, employers that engage new employees that do not choose their own super fund may need to take an extra step to comply with the new choice of fund rules. 

This will involve businesses’ requesting an employee’s “stapled super fund” information from the ATO. 

What is a “stapled” superannuation fund 

A stapled super fund is an existing super fund or account linked or “stapled” to an individual employee, so it follows the employee when they change jobs. 

This will help to reduce fees and avoid new super accounts being opened every time an employee starts a new job. 

If an employer does not meet an employee’s choice of super fund obligations, additional penalties may apply. 

When to request stapled superannuation fund details 

The new rules apply from 1 November 2021 so employers will need to request stapled super fund details for new employees (or contractors, where applicable) from this date when: 

 – They need to make super guarantee payments for the new employee (or contractors, where applicable); 

 – The employee or contractor is eligible to choose a super fund and they do not. 

If the employee or contractor chooses a super account they already have or chooses an employer’s default fund, you do not need to request stapled super details for them. 

How to request stapled super fund details 

#1. Prior to requesting stapled super fund details, eligible employees need to be offered a choice of super fund. 

#2. Before the ATO will provide a response to any stapled super fund details request, they will need to confirm that an employment relationship exists.  

This can be done via submitting a Tax file number declaration or Single Touch Payroll (STP) pay event, which identifies that the business has an employment relationship or link to an employee. 

#3. Request stapled super fund details via ATO online services. More information on ATO Online services can be found here. 

#4. Make a bulk request. You can make a stapled super fund bulk request, via ATO Online services for over 100 new employees at once using the “Stapled super fund bulk request” form.  

Super Choice Revisited 

Choice of superannuation fund legislation was introduced by the ATO on 1 July 2005 to give employees (and contractors, where applicable) the right to choose which superannuation fund compulsory superannuation guarantee contributions are made to. 

Employers must offer eligible employees a choice of a super fund to comply with their superannuation obligations. 

The choice of superannuation fund must be offered to eligible employees within 28 days of their start date by issuing the eligible employee a Superannuation standard choice form. 

Once an employee advises of their choice of superannuation fund, the employer has 2 months to start paying superannuation contributions into the chosen fund. 

An employer may be penalised by the  ATO if they do not: 

 – Offer eligible employees a choice of fund; 

 – Pay their super to their chosen fund. 

For employees that start before 1 November 2021, an employer must pay super into the employee employer-nominated fund (default fund) or another fund that meets the choice of fund rules by the due date, if your employee(s) have not: 

 – Or cannot choose their own fund;

 – Provided information about their choice of fund by the time the superannuation guarantee contributions are due. 

From 1 November 2021, if an employer engages new employees and they do not choose a super fund, extra steps will need to be taken under the new “stapled super fund” rules to request stapled super fund details from the ATO before contributions are made to an employers default superannuation fund. 


Please contact us to find out more about the Superannuation Choice Legislation and the new Stapled Superannuation Fund rules. The team at EMspire Advisory are experienced accountants, bookkeepers and tax agents in Sydney and would like to help you create, grow and succeed in business. 

Please note that this information is not specific and is general in nature and cannot be relied upon as advice. Please contact us for specific advice for you and your circumstances.