If you're running a small business, you have the option to pay your employees' superannuation contributions through the ATO's Small Business Superannuation Clearing House (SBSCH).
You send your employees' contributions to the SBSCH which then distributes the payments to your employees' nominated super funds.
As soon as your payment and instructions are accepted by the SBSCH your super guarantee obligations are met.
In addition to being able to make all your super contributions in the one transaction, the SBSCH:
- is SuperStream compliant
- allows you to nominate a regular contribution amount for an employee
- provides access to your transaction history.
To be eligible to use the SBSCH, your business must have:
- 19 or fewer employees, or
- an aggregated turnover of less than $10 million.
Accessing the SBSCH
The way you access the SBSCH depends on your business structure.
Small businesses or sole traders with an ABN, can use the ATO's Business Portal. The portal is the main tool for businesses with an ABN.
How to access the SBSCH in the Business Portal
Small businesses without an ABN, or individual employers with a withholding payer number (WPN), can access the SBSCH through their myGov account linked to ATO online services.
Using ATO online services – individuals and sole traders
Use the SBSCH flowchart – PDF to help you work out which online service best suits you.
Note: The ATO's scheduled system maintenance can affect when the SBSCH is available.
Using the SBSCH
When you register for the SBSCH, you'll need to provide details about:
- your business
- your employees (full-time, part-time and casual), including their choice of super fund.
Make sure all the information you provide is accurate. If you make a mistake in an employee's details for example, their super fund may reject your payment and return it to the SBSCH.
As the business owner you can nominate someone else to use the SBSCH on your behalf (this may include a payroll officer or bookkeeper).
A registered tax professional can also use the SBSCH on your behalf through the ATO's Online services for agents.
Registering for the SBSCH
To register for the SBSCH:
- Log in to:
- the Business Portal, or
- ATO online services via myGov.
- Register for the SBSCH (ensure you use your business ABN or WPN, not your personal details).
- Follow the prompts to provide details about your business, employees, and your SBSCH account manager (if applicable).
For sole traders with a WPN, non-individual WPN holders, and those unable to access the ATO's online services:
- Download and complete SBSCH – Employee list spreadsheet – XLSX.
- Email the completed spreadsheet to SBSCHenquiries@ato.gov.au.