When a new employee starts, you need to:
1. offer them a choice of a super fund if they’re eligible to choose;
2. request their stapled fund details from the ATO if they don’t choose a fund.
This includes employees who aren’t eligible to choose a fund, such as temporary residents and employees covered by an enterprise agreement or workplace determination made before 1 January 2021.
You then pay their super contributions into one of the following:
1. the super fund the employee chooses;
2. the stapled super fund the ATO have provided to you;
3. your default fund (or another that meets the ‘choice of fund’ rules) if you can’t pay into either of the above.