Managing Super Choice Forms for Plumbing Apprentices and Staff
Running a plumbing business means juggling tight schedules, onsite safety, and mountains of paperwork. One set of forms you cannot afford to overlook is the super choice paperwork that every apprentice and employee must complete. A tidy process for the Superannuation Standard Choice Form keeps your crew’s retirement savings on track and shields your company from avoidable Australian Taxation Office penalties.
Why the Choice Form Matters from Day One
New employees bring energy, skills, and their own super history. The very first time you onboard a plumbing apprentice or qualified tradesperson, you must hand them a super choice form so they can pick where their super contributions get paid. The employer’s default fund can only receive super when either:
the employee actively nominates it, or
the ATO confirms—via a stapled super fund request—that no existing super account is already attached to that person.
Missing this first step exposes employers to the choice shortfall penalty, which may add up to 25% of the super guarantee shortfall.
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Decoding the Superannuation Standard Choice Form
The current Superannuation Standard Choice Form (NAT 13080) has four labelled parts:
Section B – Employer fills this part with the default super fund name, unique superannuation identifier, and ABN.
Section C – Employer confirms that Section B is complete before issuing the form.
Section A – Employee enters their chosen fund details, including account name and member number.
Section D – Employee signs to accept the information.
Keeping a digital copy of each completed form for five years is mandatory. Store these records with the tax file number declaration so everything stays linked to the same employee number.
The Stapled Super Fund Rule
Since 1 November 2021, an employer must make a stapled super fund request to the ATO if a new hire fails to choose a fund. The online query usually returns a result within minutes. If a stapled fund exists, pay super contributions to that account. If none exists, you may direct money to your default super fund.
Failing to ask the ATO first—then paying to your default fund—can trigger choice shortfall penalties.
Super Guarantee Rates and Deadlines
For the 2024-25 year, employers must pay 11.5% of ordinary time earnings into a complying super account. The rate rises to 12% on 1 July 2025. Super payments are due quarterly:
Quarter | Pay super by | SGC statement due |
|---|---|---|
1 Jul – 30 Sep | 28 Oct | 28 Nov |
1 Oct – 31 Dec | 28 Jan | 28 Feb |
1 Jan – 31 Mar | 28 Apr | 28 May |
1 Apr – 30 Jun | 28 Jul | 28 Aug |
Late or underpaid contributions attract the Super Guarantee Charge, interest, and administration fees, and these amounts are not tax-deductible.
Special Tips for Plumbing Apprentices
Most apprentices start their first job with more than one existing super fund because they had several casual jobs at school. Encourage them to:
Log in to myGov to view existing super funds and consolidate if they wish.
Double-check insurance cover; plumbing is a higher-risk trade.
Record fund details clearly on the choice form so payroll can make timely super payments.
Explain why choosing one fund prevents multiple fee sets weakening their balance over time.
Handling Subcontractors Who Look Like Employees
Plumbing contractors often pay workers with an ABN. If the arrangement is mainly for the person’s labour, super guarantee law may still apply. Indicators include:
You supply materials or dictate work hours.
They wear your uniform or use your job management app.
You pay hourly, not per-project.
Building an Efficient Super Workflow
Setting up a clear system for handling super choice forms and payments means less paperwork, fewer mistakes, and more time for running your plumbing business smoothly.
Create a new-starter checklist: tax file number, standard choice form, stapled super query outcome, White Card copy, licensing paperwork.
Use payroll software that autofills Section B and tracks when every form is sent, completed, and returned.
Automate reminders for the 28-day form return deadline and each quarterly pay date.
Keep audit-ready files: a PDF of the form, stapled fund confirmation screen, proof of contributions paid, and correspondence.
Avoiding Penalties and Director Liability
Penalties escalate quickly:
Up to 200% of the super guarantee charge for failing to lodge an SGC statement.
Director penalty notices make company directors personally liable if super remains unpaid.
A clean, repeatable onboarding process is the best defence.
When Employees Change Super Funds
Employees may submit a new choice form any time, but you only need to act on one change per 12-month period. Once a new choice arrives:
Verify that the fund can accept contributions (use the fund’s letter of compliance).
Update payroll with the new super fund details and unique superannuation identifier.
Pay contributions to the new fund from the next pay cycle.
Technology to Simplify Super
Modern cloud payroll platforms:
Autofill the employer’s default fund details on every form.
Validate member numbers against the fund’s database.
Generate ABA files for the Small Business Super Clearing House so contributions land in each employee’s chosen fund on time.
Training Your Admin Team
Hold a yearly refresher that covers:
How to fill Section B correctly.
The 28-day rule.
Using the ATO stapled super fund request service.
Record-keeping standards.
Quick Reference Checklist
Here’s a summary of the essential steps to keep your plumbing business compliant with super choice form requirements for apprentices and staff:
Provide a choice form within 28 days of the start date.
Complete Section B before handing the form over.
Lodge a stapled super fund request if no form is returned.
Pay contributions to the employee’s chosen fund—or stapled fund—by the quarterly deadline.
Retain all forms and payment evidence for five years.
Staying on top of these simple steps protects your plumbing business from unnecessary fees while putting real money into your team’s super accounts.