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  • Small Business Superannuation Clearing House

    The Small Business Superannuation Clearing House (SBSCH) is a free service you can use to make super guarantee (SG) contributions. Eligible businesses are those with 19 or fewer employees or an annual aggregated turnover of less than $10 million.

    Watch:

    Media: Small Business Superannuation Clearing House
    https://tv.ato.gov.au/ato-tv/media?v=bd1bdiubk8ig7hExternal Link (Duration: 1:44)

    Your business can pay your SG contributions as a single electronic payment to the SBSCH. If you make super payments by EFT or BPAY using your credit card account, you may be charged a fee by your financial institution.

    The SBSCH will then distribute the payments to each employee's super fund. Your SG obligations are met as soon as your payment and instructions are accepted by the SBSCH. The SBSCH is SuperStream compliant.

    Note: The ATO has regular system maintenance which can affect the availability of the SBSCH.

    On this page:

    Accessing the SBSCH

    How you access the SBSCH depends on your business situation.

    The clearing house can be accessed via:

    • the Business Portal if you are a business with an Australian business number (ABN)
    • ATO online services via myGov if you are an individual with a withholding payer number (WPN) or a sole trader with an ABN
    • Online services for agents if you're a tax professional.

    To access the Business Portal or Online services for agents you'll need to use myGovID and Relationship Authorisation Manager (RAM).

    Next steps:

    Features of the SBSCH

    The SBSCH allows you to:

    • pay super the SuperStream way – money and data is sent electronically in a standard format
    • nominate a regular contribution amount for an employee
    • make all your super contributions in one transaction – the SBSCH distributes super contributions to your employees’ nominated super funds securely
    • ensure your SG obligations are met as soon as your payment and instructions are accepted by the SBSCH (please refer to the terms and conditions)
    • access your transaction history.

    Note: Any employee you have paid super for will remain on your SBSCH account for historical purposes. If you are no longer required to pay super for an employee you should go into the system and add an end date against that employee's record. This will make them 'inactive' in the SBSCH.

    Using the SBSCH

    The SBSCH is an optional service which has an online help function. By using the service, you agree to the clearing house terms and conditions and privacy notice.

    When you register for the SBSCH using your ATO online account, ensure you are registering using your business ABN or WPN – not your own personal details.

    When you register for the SBSCH, you must provide details about your business and employees. An employee is defined as an individual employed on a full-time, part-time or casual basis.

    You can nominate someone other than the business owner to use the SBSCH on your behalf (this may include a payroll officer or bookkeeper).

    You have 21 days to register an employee's choice of fund with the SBSCH.

    Making a payment

    If your employee has not provided you with their choice of super fund, and you are required to make a payment for them, you must make the payment to your default super fund.

    When making a payment to your employee's choice of fund, if it is:

    • a self-managed super fund (SMSF) – you must obtain the correct ABN, bank account details and electronic service address (ESA) from your employee
    • an APRA fund or retirement savings account (RSA) –you must obtain the correct ABN and unique superannuation identifier (USI) from your employee.

    After submitting a payment instruction, your payment reference number (PRN) will be displayed.

    Keep a record of your PRN as it is required when you make a payment to the SBSCH. Using an incorrect PRN will delay processing of payment and may result in the payment being rejected.

    Payments made can be viewed in the Historical tab within the SBSCH.

    Payment methods include:

    • credit card – we use the Reserve Bank’s Government EasyPay service
    • BPAY
    • direct credit.

    Note: Payments may take up to seven business days to be transferred through the ATO and super fund before they reach the employee's super fund account.

    After a payment has been made

    We consider that the employer has met their obligations under the Superannuation Guarantee (Administration) Act 1992 once:

    • they have made a payment to the SBSCH by the quarterly due date
    • their payment has been accepted by both the SBSCH and the relevant fund.

    When claiming a tax deduction for SG payments and keeping track of contributions for contributions caps, payments made via the SBSCH are considered to be received in the income year that the superannuation fund receives the payment.

    Tips to ensure fund payment acceptance

    If there is a mistake in your employee's details, their super fund may reject your payment and send it back to us.

    Before you click on the Submit button, make sure you've checked the accuracy and currency of the:

    • Unique Superannuation Identifier (USI), commonly known as a super fund product for APRA-regulated funds
    • ABN, bank account and electronic service address for self-managed super funds (SMSFs)
    • super fund member account number
    • fund name – use alphanumeric characters only and no symbols (including '&')
    • payment reference number (PRN) in the Payment Options screen (also known as an EFT code) and ensure it matches with your payment instructions.

    If the payment is returned to us, we'll contact you to ask that the information be updated within seven business days.

    If you update the details, we'll re-send the super payment to the fund.

    If you don't update the details, we'll send the payment back to you.

    If your employee's details change after you submit a payment instruction, but before it is processed, you will need to delete the payment instruction and lodge again.

    Once a payment is received by the SBSCH and sent on to the nominated fund, it can be viewed in the SBSCH Historical tab.

    Single Touch Payroll

    Reporting using Single Touch Payroll (STP) became compulsory from 1 July 2019 for employers with 19 or fewer employees. STP does not change any of the current processes for making superannuation payments. This includes payments made through the Small Business Superannuation Clearing House.

    Help using the SBSCH

    If you are having difficulty accessing or using the SBSCH, use the following resources:

    Last modified: 25 Jan 2021QC 44705