The super fund details you need¶

Before you can pay super to an employee, you need a few details about their super fund. The right details make sure the money reaches the correct fund and lands in the correct account for that employee. Without them, a payment can bounce back or go to the wrong place.

The details you need depend on the type of fund. Most employees are in a large fund regulated by APRA. Some employees run their own self-managed super fund (SMSF), which needs a few extra details.

In one line

To pay super you need the fund's identifiers and the employee's member number — and for a self-managed fund, its ABN, bank account and electronic service address.

Why this matters¶

Super has to be paid electronically in a standard format, so every payment carries the data that tells the fund whose money it is. If a detail is missing or wrong, the contribution can be rejected and sent back to you. That delays the employee's super and can put you at risk of paying late. Collecting the correct details up front avoids all of that.

What you will learn¶

The details needed to pay super to an APRA-regulated fund
The extra details needed to pay super to a self-managed super fund
When to collect these details from an employee

Understanding the concept¶

Super contributions travel electronically, so each payment needs to identify two things: the fund the money is going to, and the member (the employee) inside that fund.

For an APRA-regulated fund (a large, public super fund), you need:

The fund's Unique Superannuation Identifier (USI). The ATO explains that a USI uniquely identifies a fund and the super product an employee is in. Employers must collect the USI of their employee's fund.
The fund's ABN (Australian Business Number).
The employee's member number (also called an account number) — the number the fund uses to identify that employee's account.

For a self-managed super fund (SMSF), you need:

The fund's ABN.
The fund's bank account details, so the contribution can be paid in.
The fund's electronic service address (ESA). The ATO explains that an SMSF needs an ESA to receive contributions electronically. It is not an email address — it is a special address used by the electronic super system.

You collect these details when the employee chooses their fund. (Choosing a fund is a step in setting up a new employee, and is covered in the Employees material.) It is worth checking the details are correct before the first payment, rather than finding out when a contribution bounces.

For accountants & bookkeepers

The ATO's SuperStream standard requires contribution payments and data to be sent electronically in a set format, matched to the employee by a payment reference. For APRA funds the fund is identified at USI level; for SMSFs the fund is identified by its ABN plus an ESA and bank account. The ATO notes fund USI details can be confirmed through Super Fund Lookup, and an SMSF's registration status can be checked there too before you send money.

Example¶

Priya starts a new job and tells her employer she wants her super paid into her existing APRA-regulated fund. She gives the employer her fund's name, its USI, its ABN, and her member number. The employer records these against Priya so every future contribution goes to the right account.

A second employee, Tom, uses his own self-managed super fund. Tom gives the employer the fund's ABN, its bank account details, and its electronic service address. The employer records those instead, because a self-managed fund needs the extra details to receive the payment.

Common mistakes¶

Treating the electronic service address like an email address — it is a separate code used by the super system.
Using the employee's tax file number in place of a member number — the member number is the fund's own account number for that employee.
Collecting fund details but never checking them, so the first contribution bounces.
Recording an APRA fund's details for someone who actually has a self-managed fund, which needs a bank account and electronic service address instead.

How this works in myaccountant¶

In the app — when you set up an employee, you record their super fund details against their profile: for an APRA-regulated fund, the fund with its USI and ABN plus the employee's member number; for a self-managed fund, the fund's ABN, bank account and electronic service address. myaccountant then uses those stored details when it pays the employee's super, so each contribution is routed to the correct fund and account.

Key points¶

To pay super you need details that identify both the fund and the employee's account.
For an APRA-regulated fund you need the USI, the fund ABN, and the member number.
For a self-managed fund you need the fund ABN, bank account, and electronic service address.
An electronic service address is not an email address.
Collect these details when the employee chooses their fund.
Wrong or missing details can cause a contribution to bounce back.

Learn next¶

General information only — not tax, super or financial advice.

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