Choice of Fund Obligations
It is mandatory for employers to offer Choice of Super Fund to any employees:
- paid under a modern award;
- whose contributions are not specified under any particular award or agreement; or
- who are not employed under any state award or industrial agreement (including contractors)
You are not required to offer Choice of Super Fund if you are already paying super contributions for your employees under, or in accordance with:
- A state award or industrial agreement which specifies how employees superannuation obligations are met*;
- An Australian Workplace Agreement;
- A pre-reform Certified Agreement; or
- A preserved state agreement (unless Choice is provided under this agreement)
Note: if the award or agreement does not mention a specific fund, you must comply with Choice of Super Fund.
If you do not provide Choice of Super Fund by providing your employee with a Standard Choice Form (including a completed Part B) within 28 days of an employee starting, you may be subject to Choice Liability for complying with this requirement.
An editable blank Standard Choice form (NAT 13080) can be downloaded from the ATO’s website.
There is more important information you need to know -To find out more please download the Employer Guide Booklet.
