Hiring workers

Super fund choice records

Information your records need to show	Examples of types of records
For employees eligible to choose which super fund they want you to pay into, you will need to keep records: showing you have offered eligible employees the choice of the written information provided by an employee nominating their chosen fund or RSA. For employees who aren't eligible to choose their fund, keep records of: why employees haven't been offered a choice which employees you don't have to offer a choice of super fund to. You will also need to keep records to confirm that: your nominated (default) fund offers a MySuper product the super fund meets specific requirements and obligations under super law.	Completed Superannuation standard choice form. Evidence that you have given the standard choice form to all eligible employees (for example, you may issue this form by email and retain copies of the emails). Details of any employees you don't have to offer a choice of super fund to.

Information your records need to show

Examples of types of records

For employees eligible to choose which super fund they want you to pay into, you will need to keep records:

showing you have offered eligible employees the choice
of the written information provided by an employee nominating their chosen fund or RSA.

For employees who aren't eligible to choose their fund, keep records of:

why employees haven't been offered a choice
which employees you don't have to offer a choice of super fund to.

You will also need to keep records to confirm that:

your nominated (default) fund offers a MySuper product
the super fund meets specific requirements and obligations under super law.

Completed Superannuation standard choice form.
Evidence that you have given the standard choice form to all eligible employees (for example, you may issue this form by email and retain copies of the emails).
Details of any employees you don't have to offer a choice of super fund to.

How long to keep super fund choice records

Super fund choice records need to be kept for 5 years from the date of employee engagement or when an employee is offered, chooses or changes their choice of fund.

If you make super contributions under an award or employment agreement, this may impose additional record-keeping obligations, so check your relevant award or regulation.

What to consider before hiring workers

3 mins

Considerations before hiring workers	0%
Questions to ask	0%
Recruitment	0%
Fair Work Ombudsman	0%
Business.gov.au	0%
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Hiring a new worker

2 mins

Confirm candidates can work in Australia	0%
Check your candidate’s visa status using VEVO service	0%
Employer of a working holiday maker	0%
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Determine workers’ classifications

4 mins

Employee or contractor – importance of getting it right	0%
Key differences between employees and contractors	0%
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Setting up for employer tax and superannuation obligations

5 mins

What are your obligations?	0%
Register for pay as you go (PAYG) withholding	0%
Set up to report and pay super contributions	0%
Single Touch Payroll (STP)	0%
Fringe benefits tax (FBT)	0%
State and territory payroll tax	0%
Labour hire firms	0%
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Tax and superannuation commencement forms

5 mins

Information you need to get from new employees	0%
Online commencement forms	0%
Tax file number declaration form	0%
Superannuation standard choice form	0%
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Employee records

7 mins

Payments made to employees	0%
Super contributions for employees	0%
Super fund choice records	0%
Pay as you go (PAYG) withholding records	0%
Fringe benefits tax	0%

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