To quote from the ATO email today:
You’ll have an extra step to take if you have new employees who start from 1 November 2021 and they don’t choose a super fund.
You may now need to request their ‘stapled super fund’ details from us.
A stapled super fund is an existing super account of an employee that follows them as they change jobs.
This change aims to stop your new employees paying extra account fees for unintended super accounts set up when they start a new job.
What you need to know
You may need to request stapled super fund details when:
You may still need to request stapled super fund details for some employees even though you don’t need to offer them a choice of super fund. This includes if your employees are temporary residents or they’re covered by an Enterprise Agreement or Workplace Determination made before 1 January 2021.
You and your representatives can request stapled super fund details for your employees if you have full access to Online services for business. You need to review and update these accesses to protect the privacy and safety of your employees’ personal information.
You must meet your choice of super fund requirements and any stapled super fund obligations by the quarterly due date or you may face penalties.
What you need to do from 1 November 2021
Step 1: Offer your eligible employees a choice of super fund
Find out more about the new stapled super fund rules