Contractors
As with new employees, you need to provide contractors with a Standard Choice of fund form the first time they work for you and refer to it whenever they work for you again.
What if an employee fails to choose a super fund?
If your employee does not choose a fund within 28 days of joining, you must pay their super into your chosen default fund. Super payments must be made within two months of your employee joining your business.
ATO Audits
For ATO auditing purposes, you need to keep a copy of your employees’ completed Choice of fund form for up to 5 years.