When a new employee joins your company, the Choice of Fund form is used to choose where they want their superannuation to go. If an employee does not specify a fund, their superannuation is usually directed to a default fund.
Employers must call the ATO and obtain details of an employee's existing superannuation fund or 'stapled' fund beginning November 1, 2021, if an employee does not identify a fund (the fund stapled to them). The 'Employee Commencement Form' is used to make the request using the ATO's online services.
Contributions can be directed to the employer's default fund or a fund specified under a workplace determination or an enterprise agreement if the ATO certifies no other fund exists for the employee (if the determination was made before 1 January 2021).