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Clearing house terms and conditions

Terms of use for employers using the Small Business Superannuation Clearing House (SBSCH).

Last updated 28 October 2024

The SBSCH service will be closed from 1 July 2026

 

The recent government announcementExternal Link provided more detail about the implementation of Payday Super.

As part of this reform, from 1 July 2026 the ATO’s Small Business Superannuation Clearing House (SBSCH) will be closed.

We'll ensure there is sufficient notice and information for small business to transition to an alternative. Find out more about Payday Super.

What the SBSCH does

The ATO provides the SBSCH service. It's a free online service that helps eligible Australian small businesses and eligible withholding payer number (WPN) holders to meet their super guarantee (SG) obligations. You can send your employees’ super contributions to a single destination – the SBSCH – which distributes them to the employees’ nominated super funds.

SBSCH terms of use

The following terms and conditions apply to the use of the SBSCH service:

  1. You must register with the SBSCH to use the service.
  2. Australian small businesses, or WPN holders, with 19 or fewer employees, or with an annual aggregated turnover of less than $10 million, are eligible to use the SBSCH service. You must be eligible to use the SBSCH service  
    • at the time you register to use the service
    • each time you use the service.
  3. Access to the SBSCH is through the Online services (Online services for business and Online services for agents). You are responsible for establishing and maintaining access to these services.
  4. You are responsible for the actions of persons using your access to the SBSCH service.
  5. Access and use of the SBSCH service is monitored. The SBSCH may suspend or revoke a user’s access to the service at any time if it considers it appropriate to do so.
  6. Information provided to the SBSCH is treated in accordance with the Privacy Act 1988. The Clearing house privacy page describes how the SBSCH intends to use and disclose the information collected by it. You should provide the employee privacy note to your employees whose information you provide to the SBSCH.
  7. You are responsible for ensuring that the information you provide to the SBSCH is accurate. The SBSCH is not responsible for errors or issues that result from incorrect information provided by you.
  8. The SBSCH will, as your agent and in accordance with your payment instructions  
    • send the employee super contribution payments to the nominated super funds
    • send the corresponding payment details (or make that information available) to those nominated super funds.
  9. If you pay the correct super guarantee contribution amount on or before the relevant payment due date, your super guarantee obligation is discharged at the time of payment to the SBSCH, where the SBSCH accepts the payment.
  10. The SBSCH agrees to accept your payment if  
    • the SBSCH has received the payment and it has not been dishonoured
    • you have provided payment instructions that correspond to that amount
    • the payment instructions are correct insofar that a super fund can receive and allocate the payment for the benefit of your employee
    • the SMSF bank account details you have provided for your employee match ATO records supplied by the SMSF trustee.
  11. If you make a payment to the SBSCH without a payment instruction, we will retain the payment for no more than seven (7) business days. If you do not lodge the payment instruction within that time the payment will be returned to you. If the payment we return to you includes a super guarantee amount, you will be liable for the super guarantee charge if the super guarantee amount has not been subsequently paid to, and accepted by, the SBSCH or otherwise contributed before the relevant super guarantee payment date.
  12. If you make a payment with payment instructions that are incorrect insofar that a super fund is unable to receive and allocate the payment for the benefit of your employee, we will contact you and request you correct the payment instruction.

    If you correct the payment instructions so the super fund can receive and allocate the payment for the benefit of your employee, the SBSCH will accept your payment in accordance with paragraph 10 and your super guarantee obligation is still discharged on the date you made the payment to the SBSCH.

    In situations where we have not accepted payment due to incorrect payment instructions and have not received corrected payment instructions, we may refund the payment to you. If the payment we return to you includes a super guarantee amount, you'll be liable for the super guarantee charge if the super guarantee amount has not been subsequently paid to, and accepted by, the SBSCH or otherwise contributed before the relevant super guarantee payment date.
  13. The SBSCH may provide your details to super funds to assist in the resolution of problems relating to contributions to those super funds.
  14. You can make payments to the SBSCH by BPAY®, credit card or direct credit. You must use the reference number provided by the SBSCH. If using BPAY, you must also use the Biller Code provided by the SBSCH.
  15. While designed as a 24/7 service, the availability of the SBSCH service, and your access to it, is not guaranteed. Functionality is also contingent on services provided by telecommunication bodies and other external factors beyond our control.
  16. Changes to the SBSCH service (and system) may be made at any time. Where possible, updates or changes will be scheduled to occur outside high volume periods (for example super guarantee processing periods). The SBSCH will endeavour to keep you informed and keep changes to a minimum.
  17. The SBSCH will communicate clearing house updates to you by our website. We will also email you directly about matters relating your use of the SBSCH. You are responsible for accessing the notices and information provided to you.
  18. The SBSCH can only be used in accordance with these terms and conditions. The terms and conditions that will apply are those when the payment is made. Each time you access and use the SBSCH signifies your acceptance of the terms of use.
  19. To the extent permitted by law, the SBSCH is not liable for any claim, loss, liability or expense that you may incur as a result of your use or failure of the SBSCH services.
  20. All references in these terms of use to the SBSCH include references to the Australian Government, the Australian Taxation Office and other Commonwealth bodies from time to time responsible for its management.
  21. These terms and conditions are governed by, and are to be construed in accordance with, the laws for the time being in force in the Australian Capital Territory.

Note:

The timing of employer deductions for contributions through the clearing house is discussed in Practical Compliance Guideline (PCG) 2020/6 Timing of income tax deductions for superannuation contributions made through the Small Business Superannuation Clearing House – ATO compliance approach has now been finalised and published.

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