Superannuation (super): employer contributions, choosing a fund and DASP

Australian Taxation Office (ATO)Verified 22 Oct 2026Official pages checked daily

Super (superannuation) is Australia's compulsory retirement saving. If you are an eligible employee, your employer must pay 12% of your wages into your super fund, and this applies to temporary visa holders too. You generally cannot take the money out until you retire at 60 or reach 65. If you are a temporary resident, you can apply for a departing Australia superannuation payment (DASP) after you leave Australia and your visa ends, but tax is deducted. This page does not recommend any fund.

Key facts

Minimum employer contribution (super guarantee): 12% of your wages. The rate applies from 1 July 2025 and is still 12% in 2026–27.¹
Maximum contribution base for 2026–27: On income above A$270,830 a year, your employer does not have to pay super guarantee.¹
How often it is paid (Payday Super): From 1 July 2026, employers must pay super every payday, and it generally must reach your fund within 7 business days of payday.²
Who is eligible: Generally all employees, whether full-time, part-time or casual, including temporary residents (such as backpackers and working holiday makers). If you are under 18, you are only eligible for weeks in which you work more than 30 hours.²
Choosing a fund: If you are entitled to choose a fund, your employer must give you a Superannuation standard choice form (or let you complete it online). If you do not choose, contributions go to your existing stapled super fund. Only if you have no stapled fund do they go to the employer's default MySuper fund.³
How to consolidate accounts: myGov → Australian Taxation Office → Super → Manage → Transfer super. Funds generally complete the transfer within 3 days. Transferring ATO-held super into a fund is free.⁴
DASP eligibility: Super earned while working on a temporary visa; your visa has ended (expired or cancelled); you have left Australia and hold no other valid Australian visa; and you are not an Australian or New Zealand citizen or an Australian permanent resident.⁵
DASP tax rate (ordinary temporary residents): Tax-free component: 0. Taxable component: 35% on the taxed element and 45% on the untaxed element.⁵
DASP tax rate (working holiday makers): If you have held a subclass 417 or 462 visa and your DASP includes contributions from that period, the whole payment is taxed at 65%.⁵
DASP payment time: Generally paid within 28 days of receiving your complete application.⁵
DASP identity documents: If your account balance is A$5,000 or more, the fund may ask for certified copies of your identity documents. Paper applications may also need a Certification of Immigration Status from Home Affairs (a fee applies).⁵
If you do not claim a DASP: If you have been out of Australia for 6 months or more and your visa has ended, your fund transfers the money to the ATO as unclaimed super. You can still claim it from the ATO later.⁵
Preservation age: 60 for people born on or after 1 July 1964. Once you turn 65, you can access your super even if you are still working.⁶

Who is this for, and what are the requirements?

Employees: you are generally entitled to super guarantee from your employer regardless of how many hours you work, whether you are full-time, part-time or casual, and regardless of your visa type or tax residency, as long as you have work rights. If you are under 18, you must work more than 30 hours in a week.
Temporary residents (student visa, work visa, working holiday and so on): you are eligible in the same way, and your employer must pay.
When an employer does not have to pay: non-resident employees working outside Australia; some foreign executives on specific visas; and temporary workers sent from a country that has a bilateral social security agreement with Australia who hold a certificate of coverage.
Self-employed (sole traders, partners): you do not have to pay super guarantee for yourself, but you can make voluntary contributions.
DASP: only temporary visa holders can apply, after leaving Australia and once their visa has ended. New Zealand citizens cannot claim a DASP, but can transfer their super to KiwiSaver.
Taking money out before 60: allowed only in very limited cases (medical grounds, financial hardship, temporary residents leaving Australia and so on). Online offers to help you access your super early are mostly illegal.

How do I do it? Steps and process

Confirm your super arrangements when you start a job
As well as the TFN declaration, your employer gives you a Superannuation standard choice form, or lets you complete it in the ATO service in myGov (Employment → New employment). Give your employer your TFN for super; the employer must pass it on to your fund.
Decide whether to choose a fund
You can choose an existing fund, your employer's default fund, or open a new one. If you do not choose, your employer asks the ATO for your stapled fund (the account that follows you from job to job). Only if this is your first job and you have no stapled fund do contributions go to the employer's default MySuper product. To compare funds, use the YourSuper comparison tool in ATO online services, or Moneysmart.
Check that contributions arrive
Sign in to myGov → ATO → Super to see all your accounts and contributions. From 1 July 2026, contributions should arrive within 7 business days of each payday. Super shown on your payslip does not mean it has been paid; your fund's records are what count. If contributions are missing, ask your employer first, then report it to the ATO.
Consider consolidating multiple accounts
Every extra account means extra fees. In myGov → ATO → Super → Manage → Transfer super, you can move a whole account to another fund. Before consolidating, ask the old fund whether there are exit fees and whether you will lose insurance (life or disability cover) held in that account.
Temporary residents: prepare your DASP before you leave
Start your application in the DASP online application system before you leave (you can save it). Check that your employer has paid all your super, and get your documents certified while you are still in Australia. If your balance is A$5,000 or more, the fund may ask for certified copies of your identity documents.
Submit your DASP after you leave and your visa ends
You can submit only after you have left Australia and no longer hold a valid visa. Apply online (free; the system checks your visa status with Home Affairs automatically), or send paper form NAT 7204 to your fund, or NAT 74880 for ATO-held super. Payment is generally made within 28 days, to an Australian bank account, by Australian dollar cheque, or by international transfer where the fund offers it. So do not close your Australian bank account too soon.
Taking your super at retirement
Once you reach preservation age (60 if born after 1 July 1964) and retire, or turn 65, you can ask your fund for a lump sum or a retirement income stream. Ask your fund or a licensed financial adviser about the options and tax.

What documents do I need?

TFN (give it to your employer for super; also used to check your accounts in ATO online services)
Superannuation standard choice form (NAT 13080), provided by your employer or completed online in the ATO service in myGov; to complete it online you need your employer's ABN and the USI of the employer's default fund
If you use the paper form to choose an existing fund, you may need to attach the fund's compliance letter (available on most fund websites)
DASP online application: passport, visa details, TFN (helps find your accounts), details of each fund account, and an Australian bank account
DASP paper application: NAT 7204 (super held by a fund) or NAT 74880 (super held by the ATO), plus certified copies of identity documents; if your balance is A$5,000 or more, you may also need Form 1194 Certification of Immigration Status

What should I watch out for?

Super guarantee is your employer's legal obligation, calculated as 12% of your qualifying earnings. Super shown on your payslip only counts once it actually arrives in your fund account.
This page does not recommend any fund. Your employer also must not recommend or influence your choice of fund; only ASIC-licensed advisers can give financial advice.
You do not need a new account every time you change jobs: if you do not choose a fund, the ATO tells your new employer your stapled fund and notifies you of the outcome.
For working holiday makers the DASP tax rate is 65%. If your DASP includes any contributions from a subclass 417 or 462 period, the whole payment is taxed at 65%, including super earned later on other visas.
A DASP does not count as Australian taxable income; the tax is deducted once at payment, so do not include it in a tax return. The payer must give you a DASP payment summary within 14 days of paying.
Do what you can before you leave: you can fill in and save the online application while in Australia, and getting documents certified is much easier in Australia than overseas.
Consolidating or changing funds does not change where your employer pays. To have future contributions go to the new fund, give your employer a new choice form.
Beware of offers to help you access your super early. Taking it out without meeting a condition of release is illegal, and the cost is far greater than the money you get.
This page is a plain-English summary of public information. Always check the ATO website and your fund for the official rules. This is not financial, immigration, legal or tax advice.

What has changed recently?

2026-07-01
Payday Super starts: employers must pay super every payday (previously quarterly, by 28 days after the end of the quarter), and it generally must reach your fund within 7 business days of payday; a new employee's first payment can take up to 20 business days. The rate is still 12%, but it is now calculated on qualifying earnings.Source: ato.gov.au ↗
2026-03-27
Employers can now ask the ATO for your stapled fund details and give them to you at the same time as the choice form (previously they had to wait until you did not return the form).Source: ato.gov.au ↗
2025-07-01
The super guarantee rate rose from 11.5% to 12%.Source: ato.gov.au ↗

Common questions

How much super does my employer have to pay me in Australia?

At least 12% of your wages (the super guarantee). This rate applies from 1 July 2025, is still 12% in 2026–27 and is calculated on qualifying earnings; above A$270,830 a year, your employer does not have to pay. From 1 July 2026, employers must pay every payday, and the money should reach your fund within 7 business days.

I am on a temporary visa or working holiday. Does my employer still have to pay super?

Yes. Generally all employees are entitled, whether full-time, part-time or casual, and regardless of visa type or tax residency, as long as you have work rights. Temporary residents on student, work or working holiday visas are included, and the employer must pay. If you are under 18, you are only eligible for weeks in which you work more than 30 hours.

Do I have to choose a super fund for a new job? What happens if I do not?

You can choose, but you do not have to. Your employer gives you a Superannuation standard choice form, or lets you complete it in the ATO service in myGov; you can pick an existing fund, the employer's default fund or a new one. If you do not choose, the employer asks the ATO for your stapled fund and pays into it. Only if you have no stapled fund do contributions go to the employer's default MySuper product. Compare funds with the YourSuper comparison tool or Moneysmart.

What is a stapled super fund?

A stapled super fund is your existing super account that follows you from job to job. If you do not choose a fund for a new job, your employer asks the ATO for your stapled fund and pays your super into it, and the ATO notifies you of the outcome. This means you do not need a new account every time you change jobs.

How do I check how much super I have and whether my employer has paid it?

Sign in to myGov, go to the ATO service and select Super to see all your accounts and contributions. From 1 July 2026, contributions should arrive within 7 business days of each payday. Super shown on your payslip does not mean it has been paid; your fund's records are what count. If contributions are missing, ask your employer first, then report it to the ATO.

I have several super accounts. Can I combine them?

Yes. In myGov go to Australian Taxation Office → Super → Manage → Transfer super to move a whole account to another fund; funds generally complete the transfer within 3 days, and moving ATO-held super into a fund is free. Before you consolidate, ask the old fund about exit fees and whether you would lose life or disability insurance. To have future contributions go to the new fund, give your employer a new choice form.

Can I get my super back after I leave Australia, and how much tax is taken?

Yes, temporary visa holders can. Once you have left Australia, your visa has ended and you hold no other valid visa, you can apply for a departing Australia superannuation payment (DASP); applying online is free and payment is generally made within 28 days. Tax is deducted at payment: 35% on the taxed element and 45% on the untaxed element, or 65% on the whole payment if it includes contributions from a subclass 417 or 462 visa period. New Zealand citizens cannot claim a DASP but can transfer to KiwiSaver.

At what age can I access my super in Australia?

If you were born on or after 1 July 1964, your preservation age is 60; once you reach it and retire, you can ask your fund for your super. From age 65 you can access it even if you are still working. Before 60, access is allowed only in very limited cases such as medical grounds, financial hardship or temporary residents leaving Australia. Offers to help you access super early are mostly illegal.

Answers are based on the verified content of this page — the official source always prevails.

Where can I check the official information?

Super guaranteeAustralian Taxation Office · ato.gov.au
Work out if you have to pay superAustralian Taxation Office · ato.gov.au
Choosing a super fundAustralian Taxation Office · ato.gov.au
Transferring or consolidating your superAustralian Taxation Office · ato.gov.au
Departing Australia superannuation payment (DASP)Australian Taxation Office · ato.gov.au
When you can withdraw your superAustralian Taxation Office · ato.gov.au

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