Not all entities and employers are eligible for an Australian business number (ABN). For some employers, such as school canteens, sporting clubs and embassies, a withholding payer number (WPN) is used instead.
It is important you as a fund recognise that a WPN can be used to meet SuperStream requirements.
Currently, holders of a WPN can use the ATO’s Small Business Super Clearing House (SBSCH) to meet their super obligations. From 1 July 2026, the SBSCH will close permanently and WPN holders who are using the SBSCH will need to find an alternative SuperStream option to make super payments for their employees.
What you need to do
Make sure you have processes in place to accept a WPN. If you’re approached by an entity or employer who is not eligible for an ABN and currently doesn’t have a WPN, you should first direct them to the ATO to obtain a WPN.
Once an entity or employer has a WPN, funds can accept SuperStream compliant contributions using the WPN in place of an ABN.
Funds may need to work closely with these entities or employers to:
- explain how to correctly provide their WPN for contribution processing
- determine the most appropriate contribution channel
- confirm that clearing houses or other service providers can support WPN based contributions.
For more information visit Withholding payer number super obligations.
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