Stapled super funds¶

Before stapling, a new job could mean a new super account. Over a working life, that led to people holding several accounts, each charging its own fees. Stapling was brought in to stop that.

A stapled super fund is an existing super account that is "stapled" to an employee, so it follows them from job to job. When someone changes jobs, their super can keep going into the same account instead of a fresh one being opened.

In one line

A stapled fund is an existing super account that follows an employee between jobs, so a new account is not opened each time they start work.

Why this matters¶

For employees, stapling keeps super in one account, which usually means fewer fees and less paperwork. For employers, it adds a step: if a new starter does not choose a fund, the employer must ask the ATO for the stapled fund before paying super anywhere else.

What you will learn¶

What a stapled super fund is
When an employer must request stapled fund details
How an employer requests them from the ATO

Understanding the concept¶

The ATO explains that if a new employee does not choose a super fund, the employer needs to request the employee's stapled super fund details from the ATO. This request happens when the employee has made no choice of their own.

Before an employer can ask, the ATO says the employer must first have a link to the employee. The employer creates that link by submitting a tax file number declaration or by reporting the employee's first pay through Single Touch Payroll. Once the link exists, the employer can request the stapled fund.

The request is made through ATO online services. The ATO describes the path as the Employees menu, then Employee super account, then Request to open the form. The person making the request needs the right permission set up in ATO online services.

The ATO also notes that a request cannot be matched if the employee's details do not line up with ATO records, so accurate details matter. If the ATO advises there is no stapled fund, the employer moves on to its default fund — see Default super funds.

Employers log in to ATO online services for business using myID. This is different from myGov, which individuals use for their own super and tax.

For accountants & bookkeepers

The ATO allows a stapled fund request once the employee has accepted the offer of employment and until they choose a fund. The employment link is established via a TFN declaration or the first pay reported through STP, so onboarding order matters. An authorised representative needs the relevant employee-commencement permission in ATO online services to lodge the request on the business's behalf.

Example¶

Mia starts with Jordan but does not choose a fund on the standard choice form. Jordan first lodges Mia's tax file number declaration, which creates the link to Mia at the ATO. Jordan then logs in to ATO online services with myID, opens the Employees menu, chooses Employee super account, and requests Mia's stapled fund. The ATO returns a stapled fund, so Jordan pays Mia's super into it — no new account is opened.

Common mistakes¶

Requesting a stapled fund before creating the employment link at the ATO.
Entering employee details that do not match ATO records, so the request cannot be matched.
Confusing myID (used by the business) with myGov (used by individuals).
Paying into a default fund without first checking for a stapled fund.

How this works in myaccountant¶

In the app — myaccountant lets you record an employee's stapled fund details once you have them from the ATO. After the stapled fund is entered against the employee, myaccountant pays their super to that fund when you process super.

Key points¶

A stapled fund is an existing super account that follows an employee between jobs.
It exists to stop a new account being opened at every job.
If a new starter makes no choice, the employer must request the stapled fund.
The employer needs an employment link (a TFN declaration or the first STP pay report) first.
The request is made through ATO online services, using myID.
If there is no stapled fund, the employer moves on to its default fund.

Learn next¶

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

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