From 1 November 2021, where an employee does not identify a fund, the employer is required to contact the Australian Taxation Office (ATO) and request details of the employee’s existing superannuation fund or ‘stapled’ fund (the fund stapled to them). The request is made through the ATO’s online services through the ‘Employee Commencement Form’.
If the ATO confirms no other fund exists for the employee, contributions can be directed to the employer’s default fund, or a fund specified under a workplace determination or an enterprise agreement (if the determination was made before 1 January 2021).