What are employer super obligations under Choice of Super?

As an employer, you have an obligation to pay Superannuation Guarantee (SG) contributions on behalf of all your eligible employees.

You need to:

• Identify all eligible employees
• Provide a Standard choice form within 28 days of their start date
• Start paying contributions into each employee’s choice of fund within two months of when they choose a fund. If you are a WA public sector employer, you are generally required to make contributions for employees on a fortnightly basis
• Start paying contributions to the default fund (GESB) if an eligible employee does not choose a fund within 28 days or if you can’t accept their choice of fund (e.g. because of an incomplete or invalid application)

For more information on Choice of Super, please visit the Department of Treasury's website or the super for employers page on the ATO website.