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  • Complying with SuperStream-more than 200 employees

    Employer notification process – unable to comply with SuperStream by 31 October 2015.

    Employers with more than 200 employees are asked to advise the ATO – via an employer notification – if they are unable to comply with their SuperStream obligations by 31 October 2015. This will include providing information about the steps they have taken to try and meet their SuperStream obligations.

    We will use this information to assess whether employers have made a genuine attempt to meet their SuperStream obligations.

    If employers have provided sufficient information and a revised start date that has been accepted by the ATO, we will not undertake any compliance activity relating to this employer prior to the nominated date.

    If employers have not provided sufficient information and a revised start date is not accepted by the ATO, we will contact the employer to discuss their implementation plans.

    The employer notification template can be requested by sending an email to

    Information to be provided

    Employers will be required to provide us with the following information:

    • employer ABN and contact details
    • number of employees
    • nominated SuperStream service partner (that is, payroll provider, clearing house, super fund)
    • an overview of what issues are preventing SuperStream being implemented by 31 October 2015
    • key milestones (for example, update of payroll system, finalise collection of new data, first SuperStream contribution)
    • proposed implementation date.

    We will:

    • consider the information provided and may contact employers to clarify any details
    • respond to all employers that have provided a notification from the ATO confirming if the proposed implementation date has been accepted.

    What if I have less than 200 employees?

    Employers with 20 or more employees, but less than 200 – that will not comply with SuperStream by 31 October 2015 – need to have a documented SuperStream implementation plan that can be provided to the ATO if requested. The SuperStream implementation plan must include the information identified above.

    Employers in this category do not need to submit any information to the ATO.

      Last modified: 17 Dec 2015QC 47112