Employers may need to request stapled super fund details when:
- The new employee starts on or after November 1, 2021
- The employer needs to make super guarantee payments for that employee, and
- The employee is eligible to choose a super fund but does not
Employers may still need to request stapled super fund details for some employees even if they do not need to offer them a choice of super fund. This includes if the employees are temporary residents or they’re covered by an Enterprise Agreement or Workplace Determination made before January 1, 2021.
Read more about the rule changes here: https://www.ato.gov.au/