Super Choice Form: Payroll Checks

A super choice form records where an employee wants their employer to pay super. Give eligible starters the Australian Taxation Office (ATO) standard choice form, check the returned fund details and retain it. If the employee makes no choice, follow the applicable stapled-fund route.

When to Offer Super Choice

Give an eligible new employee a standard choice form within 28 days of starting, unless they have already supplied their chosen fund’s details. The employer’s offer deadline does not require the employee to choose within 28 days.

Most employees can choose a fund. Eligibility includes employees under federal awards and contractors treated as employees for super purposes. An enterprise agreement’s age and terms can change the answer. Temporary working visas and certain defined-benefit arrangements also change the employer’s duty.

Check the employee’s employment arrangement against the ATO’s choice-of-fund guidance. Record the reason for any exception. Some employees who need not receive an offer still require a stapled-fund request.

Also give a form when an eligible employee requests one, their chosen fund can no longer receive contributions or an employer default-fund change triggers the requirement. The standard choice form provisions set the conditions and exceptions.

The ATO allows two months to action a valid choice. That period does not extend contribution payment deadlines. For existing employees, contributions can continue to their current fund during the changeover. For a new employee, use the valid choice or applicable stapled-fund outcome while meeting the payment deadline. Use the Payday Super checklist for payment timing.

Give factual form-filling help. Leave recommendations about which fund to select to an appropriately licensed adviser, following ASIC’s employer communication guidance.

Prepare the Standard Choice Form

Use the official Superannuation standard choice form, NAT 13080. The ATO page provides the downloadable PDF and instructions for online alternatives.

Before giving the PDF to the employee, fill in the employer fields in Section C. Enter the business name and ABN, then the default fund’s name, ABN and unique superannuation identifier (USI). The default fund must have an authorised MySuper product.

The employee completes Section A and the section for their selected destination. Section B is for an existing fund, Section C for choosing the employer’s default fund and Section D for a self-managed super fund (SMSF).

Employees can also complete the prefilled choice through ATO online services via myGov. Supply the employer’s ABN, employment type and default-fund details. The employee returns the completed summary to the employer. Employee commencement-enabled payroll software is another option when it captures the required choice information and records the outcome.

A named fund’s choice form can identify that fund’s details in advance. It does not replace the employee’s decision or let the employer steer the choice. Check that an equivalent form captures the required information. Keep the ATO’s general form available for employees choosing another destination.

The super choice is separate from the TFN declaration. Hand the checked super record to whoever handles payroll, alongside the other new employee forms.

Check the Returned Fund Details

Check the fund identifiers and the employee’s account details before recording an accepted choice. A fund name alone does not identify the member account or the correct product within a fund.

Returned detail	APRA-regulated fund	Self-managed super fund
Fund identity	Fund name, ABN and USI	SMSF name and ABN
Employee account	Member account number and name recorded by the fund	Member’s full name recorded by the SMSF
Supporting evidence	Compliance letter confirming the fund can accept employer contributions	Evidence that the SMSF is regulated by the ATO
Payment information	Fund destination identified through its USI and member account	Electronic service address, bank account name, BSB and account number
Employee confirmation	Completed choice and signed declaration	Completed SMSF section and signed declaration

For an APRA-regulated fund, compare the USI with the fund’s official information for that product. Match the member number and account name to the employee’s statement or member account. A previous surname can explain a mismatch, but ask the employee to confirm it before recording the details.

For an SMSF, retain the regulation evidence from Super Fund Lookup. An electronic service address (ESA) receives SuperStream messages and is different from an ordinary email address. Ask the employee or SMSF administrator to confirm the active ESA and the SMSF’s bank details.

Fictional example: an employee returns a retail fund name and membership number but leaves the USI blank. Ask the employee for the product’s USI or official fund confirmation. Keep the choice incomplete until the missing identifier is resolved. Use the applicable stapled-fund route if payment must proceed before a valid choice arrives.

Request a Stapled Super Fund

The ATO identifies a stapled super fund from an employee’s existing super accounts when the employee makes no choice. It follows the employee between jobs. The employer uses the ATO’s response, rather than selecting whichever existing account looks convenient.

An authorised employer or agent can request stapled-fund details before, during or after giving the choice form. A later valid employee choice takes priority. For an employee covered by stapling, follow this order when recording the destination.

1. Accept a complete, valid employee choice, including an explicit choice of the employer’s default fund.
2. If there is no valid choice, request the employee’s stapled fund through the ATO.
3. If the ATO says there is no stapled fund, use the employer’s permitted default fund.

Stapling depends on when the employment started. Use the ATO’s stapled-fund guidance for the commencement boundary and exceptions. Earlier employment can have a different default-fund route.

The employer or an authorised representative makes the request. A registered tax or BAS agent can act for an employer client with the required ATO relationship and authority. Keep the employer’s authority and declaration with the request record. Being the client’s bookkeeper does not, by itself, grant access.

For an ATO online-services request, confirm the accepted employment and satisfy the service’s employment-relationship checks. A lodged TFN declaration or Single Touch Payroll event can establish the relationship where required. The ATO documents a secure-mail route for contractors who cannot be linked that way. Its stapled-fund service guidance explains authorisation and employment-relationship requirements.

Use the employee’s correct name and birth details, with their TFN or the permitted alternative information. Save the response and reconcile its fund and member details with the payroll record. If the response identifies an SMSF, obtain its ESA and bank details from the employee.

If the returned fund cannot accept contributions, make another request for an alternative stapled fund. If the same unusable fund returns again, contact the ATO. Keep the rejection evidence and follow the ATO outcome before moving to a default fund.

Record the Choice Before Payroll Starts

Prepare the super destination during payroll setup, then confirm that the saved record matches the supporting evidence. An incomplete choice needs an assigned follow-up even when the employee’s wages can be paid.

1. Record whether the destination comes from an accepted employee choice, an ATO stapled-fund response or a permitted default-fund outcome.
2. Enter the correct fund and member identifiers, or the SMSF payment details, in payroll.
3. Compare the saved record with the form or ATO response. Have the payroll operator confirm the destination before sending contributions.
4. File the choice and supporting documents securely. Record when the form was offered and received. Add the reviewer and payroll update date.
5. Assign any missing detail to the employee, employer or authorised agent responsible for resolving it. Set follow-up early enough to meet the contribution deadline.

The employer retains completed choice forms for five years. Keep the offer evidence with the payroll records. File ATO responses and the change history in the same place. Completed choice forms stay with the employer and are not sent to the ATO or fund.

The handover is complete when payroll shows the destination supported by the accepted choice or applicable ATO response. A pending request or an unanswered correction is still outstanding, even if a fund name appears in payroll.

Fix an Incomplete or Changed Choice

Send a specific correction request to the person who can supply the missing information, then update the record that payroll actually uses.

Problem	Contact and check	Record to update
Missing USI or member number	Ask the employee to obtain the exact product or account detail from their fund	Choice record and payroll fund destination
Name differs from the fund account	Ask the employee to explain the difference and confirm the fund’s recorded name	Employee account details and supporting evidence
Missing SMSF ESA or bank details	Ask the employee or SMSF administrator for confirmed payment details	SMSF destination and payment details
Stapled fund rejects contributions	Obtain the rejection reason and request an alternative through the ATO	ATO response record and payroll destination
Employee chooses a different fund	Obtain a fresh valid choice and confirm the employer’s acceptance	New choice, changeover date and payroll destination

The employer is required to accept one choice in a 12-month period and can accept more. Keep the previous choice and record when the accepted replacement takes effect. Confirm the new destination before the next affected contribution.

Apply the same specific-request approach when an employer client leaves part of your practice’s onboarding form incomplete. For example, ask the client to correct its business-details section instead of repeating the whole form. Tax Genie lets staff reopen specific sections of a submitted client form and records staff corrections with who changed what and when.

Keep that client-form correction separate from the employee’s super choice. Obtain the employee’s fund evidence through the employer’s payroll arrangements, then close the follow-up only when the corrected details appear in the saved payroll record.