For a new employee, first offer them a choice of super fund. If they don't choose one, you must request their existing "stapled" super fund from the ATO (through ATO online services) and pay their super into it.
You can only use your employer default fund if the ATO tells you the employee has no stapled fund.
This "stapling" rule has applied since 1 November 2021. The order is fixed: choice, then stapled, then default.
Step 1 — offer a choice of fund
Most new employees are eligible to choose the super fund their contributions are paid into. Your first step is to give them a Superannuation standard choice form (NAT 13080) so they can nominate the fund they want.
You generally need to provide the form within 28 days of the employee starting. If the employee nominates a fund on the form, that's the fund you use — you don't need to request a stapled fund or touch your default.
Build the choice form into your onboarding paperwork so it goes out with the offer and TFN declaration. Keep the completed form on file — it's your evidence that you offered choice and that the employee's nomination is what you acted on.
Step 2 — no choice? request their stapled fund
If an eligible employee doesn't choose a fund, you can't just default them. Since 1 November 2021, you must request the employee's stapled super fund from the ATO before paying their super anywhere.
A stapled fund is an existing super account that "follows" the employee between jobs. You request it through ATO online services — usually after the employee shows in your systems, for example once you've submitted a TFN declaration or otherwise established the employment relationship with the ATO.
If the ATO returns a stapled fund, pay the employee's super into that fund.
Don't skip straight to your default fund because the employee didn't fill in the choice form. If a stapled fund exists and you pay into your default instead, you may be liable for the choice shortfall — an additional component of the super guarantee charge. The request to the ATO is not optional.
Step 3 — only then use your default
Your employer default fund is the last resort, not the first. You can pay into it only if the ATO confirms the employee has no stapled fund — and the employee hasn't chosen a fund of their own.
So the default fund is reserved for the specific case where: (1) the employee didn't nominate a fund, and (2) the ATO's stapled-fund result came back empty. In every other case you use the chosen fund or the stapled fund instead.
Why it matters
Getting the order wrong has real consequences. Paying into the wrong fund — for example, using your default when the employee had a stapled fund — can lead to the choice shortfall, an additional amount that forms part of the super guarantee charge. That charge is not tax-deductible, on top of the admin of fixing the payments.
Stapling also exists for the employee's benefit: it stops people accumulating multiple super accounts (and paying multiple sets of fees) every time they change jobs. Following the right sequence keeps you compliant and keeps the employee's super in one place.
- Choice — offer the standard choice form; use the fund the employee nominates.
- Stapled — no choice? request the stapled fund from the ATO and pay into it.
- Default — only if the ATO confirms there's no stapled fund.
Quick answers
What is a stapled super fund?
An employee's existing super account that "follows" them between jobs. Stapling means a new employee keeps their existing fund by default, rather than opening a new account each time they change employers.
Do I have to check for a stapled fund?
Yes — if the employee doesn't choose a fund, you must request their stapled super fund from the ATO (through ATO online services) and pay their super into it before using any default.
Can I just pay into my company default fund?
Only if the ATO confirms the employee has no stapled fund. The default is the last step, used when the employee hasn't chosen a fund and the ATO returns no stapled fund for them.
When do I give the choice form?
Generally within 28 days of the employee starting. You give an eligible new employee a Superannuation standard choice form (NAT 13080) so they can nominate the fund they want.
Choice, stapled-fund lookup and default — handled in onboarding
Ledra Pay walks each new hire through the right order automatically: it captures their fund choice, requests the stapled fund from the ATO when they don't choose, and only falls back to your default when the ATO confirms there's no stapled fund — with an evidence trail behind every decision.
See Australian payroll →Government sources
- Australian Taxation Office — Offer employees a choice of super fund.
- ATO — Request stapled super fund details (for employees).
- ATO — Stapled super funds for employers.
- ATO — Superannuation standard choice form (NAT 13080).