Super stapling is a rule that links an existing super account to an employee when they start a new job. Since 1 November 2021, employers must follow a specific process for new employees who do not choose their own super fund — checking with the ATO for a stapled fund before defaulting to the employer’s fund.
The intent of stapling is to reduce the number of unintended duplicate super accounts Australians accumulate over their working lives.
How Stapling Works
Before stapling, when a new employee didn’t make a super fund choice, the employer would add them to the employer’s default (MySuper) fund. Over time, many Australians accumulated multiple small super accounts — each eroding returns with fees.
Under the stapling rules:
- The employee’s most recent active super account is “stapled” to them
- When they start a new job, that existing account follows them — unless they choose a different fund
- Employers must check with the ATO for the stapled fund before using their default
The Employer Process — Step by Step
Step 1 — Offer the Employee a Choice
When a new employee starts, provide them with:
- A Standard Choice Form (ATO NAT 13080) — available from the ATO website or your payroll system
- Information about the employer’s default fund if no choice is made
The employee has 28 days from starting to return the form with their fund choice.
Step 2 — If the Employee Makes a Choice
Pay contributions to the fund they nominate. Your obligation ends here — no need to check for a stapled fund.
Step 3 — If No Choice Is Made
If the employee does not return a choice form within a reasonable period:
- Log in to ATO Online Services for Business (via business.gov.au or the ATO portal)
- Navigate to Super > Stapled super fund > Request stapled super fund
- Enter the employee’s TFN, full name, and date of birth
- The ATO responds in real time with the stapled fund details (fund name, USI, ABN)
Step 4 — Pay to the Stapled Fund
Pay contributions to the stapled fund identified by the ATO. You are not responsible for evaluating whether the stapled fund is a good fund for the employee — your obligation is simply to pay to the fund the ATO has identified.
Step 5 — No Stapled Fund Found
If the ATO confirms there is no stapled fund (e.g. for a school leaver or someone entering the workforce for the first time), you can use your employer default fund (which must be a MySuper product).
When Is a Stapled Fund Request NOT Required?
You do not need to request a stapled fund if:
- The employee has already made a fund choice (they nominated a fund on the Standard Choice Form)
- The employee is already a member of your employer default fund from a previous stint (check with your super fund first)
- You are an employer that only uses a defined benefit fund (specific rules apply)
What If the Employee’s Stapled Fund Is Not SuperStream Compliant?
Rare, but possible: some older super accounts may be with a fund that no longer accepts contributions. In this case:
- The ATO should not return such a fund as the stapled fund, but if it does, contact the fund directly
- If the fund cannot accept contributions, you must use your default fund
- Document the steps you took to comply
Employee Rights Under Stapling
Employees retain the right to choose any eligible super fund at any time — they are not permanently locked to their stapled fund. If an employee wants to change their fund after starting, they can submit a new Standard Choice Form. From that point forward, contributions go to their new choice.
YourSuper Comparison Tool
The ATO’s YourSuper comparison tool (at ato.gov.au/individuals/super) allows individuals to compare MySuper products across fees and net returns. Employers can refer employees to this tool when providing fund choice information — it helps employees make an informed decision about whether to nominate a different fund or accept the default/stapled fund.
Penalties for Non-Compliance with Stapling Rules
If an employer fails to follow the stapling rules and pays to their default fund instead of the stapled fund, this does not automatically constitute a super breach — the SG amount has still been paid. However:
- The ATO may require the employer to take steps to correct the payment
- Repeated disregard of stapling obligations could attract administrative penalties
- The employee may request the contributions be transferred to their preferred fund
Frequently Asked Questions
How long does the ATO stapled fund lookup take? The ATO’s response via Online Services for Business is generally in real time or within a few minutes. If the system is unavailable, document your attempt and retry promptly.
Do I have to do a stapled fund request for every new employee? Yes — for every new employee who does not return a super fund choice form. There is no minimum period of employment or earnings threshold that exempts you from the process.
What if an employee doesn’t have a TFN — can I still do the lookup? You need the employee’s TFN to request a stapled fund. If the employee has not provided a TFN, encourage them to do so. Without a TFN, you cannot look up the stapled fund and should proceed with your default fund (after waiting a reasonable period for the employee to provide their TFN or fund choice).
Can a super fund be “unstapled” — e.g. if the fund closes or merges? Yes — if the stapled fund merges into another fund (successor fund transfer), the ATO will update its records. If the fund is wound up without a successor, the ATO should reflect the most recent active account. The ATO’s system aims to always return a valid, active fund.
See also: Employer Super Obligations. For further guidance, see the ATO’s Super Stapling resource or consult a registered tax agent.