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From 1 November 2021, employers will be required to adhere to the new ‘stapled super’ rules and processes. As we move closer to this start date, it is time for you to become familiar with stapled super and your new obligations as an employer.

 

What is Stapled Super?

 

To prevent employees from holding multiple super accounts, the government has introduced the ‘stapled super system’, where employees will keep their existing super fund in the event of a job change.

 

‘Stapled Super’ in 3 Steps:

  1. Provide Your Employee with a Superannuation Standard Choice Form

Offer your new eligible employees a standard super choice form and if they nominate an account, pay superannuation into this Fund.

 

  1. Access Online Services for Business

For all new employees starting on or after 1 November 2021, if your employee fails to nominate a Fund, access Online Services for Business. Accessing Online Services for Business will require you to create a MyGovID for yourself and then link your business to this MyGovID through Relationship Authorisation Manager (RAM).

 

From here, you will be able to request the employee’s stapled super fund details after you have submitted a Tax File Number Declaration or Single Touch Payroll event for that employee. Enter your employee’s details and you will be notified of the stapled Fund.

 

Alternatively, if you are unable to access Online Services for Business, your Tax Agent also should be able to identify the stapled Fund for new employees by accessing Online Services for Agents.

 

  1. Pay Superannuation into a Default Fund

If a stapled super Fund is identified, you must pay your employee’s superannuation guarantee contributions into this account.

 

If your employee has not nominated a Fund and no stapled super Fund was identified in Online Services, you can pay superannuation contributions into a default Fund or another Fund that meets the choice of fund rules.

 

If you are unsure of any of these changes and how they will affect you, please call or email us to discuss with a Macro Team member today.

 

19 October 2021

 

The Macro Group Limited AFSL:485843 Tax Agent Number 24 76 5236.

The information in this article  contains general information only. We have not taken into consideration any of your personal objectives, financial situation or needs. Before taking any action, you should consider whether the general advice contained in this communication is appropriate to you having regard to your circumstances and needs, and seek appropriate professional advice if you think you need it. We recommend that you consult a licensed or authorised financial adviser if you require financial advice that takes into account your personal circumstances.

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