You must keep records that show:

• how much super guarantee you paid for each employee and how it was calculated
• that you've offered each eligible employee a choice of super fund, including:
  • evidence you've given the Standard choice form to all eligible employees (for example, letters or emails sent to each employee and the written information your employee provided when they nominated their chosen fund)
  • details of the outcome of your stapled super fund request or why you have not made a request for a stapled super fund
  • details of employees you don't have to offer a choice of super fund to 
  • confirmation that your nominated (default) super fund offers a MySuper product
• that you've made super contributions for each eligible employee (for example, receipts or other documents issued by a super fund or bank records of the payments made).

You can use whatever method you choose to keep these records but:

• the records must be written in English (or in a format that can be easily accessed and converted into written English)
• you must keep the records for 5 years
• if you keep electronic records, software must be available to access older floppy disks, CDs and computer records.

Even if you use a clearing house to distribute super to your employees' super funds, you're still responsible for keeping adequate records of super guarantee payments.