Insights | Count Wealth

Implications of the ATO Closing the Small Business Superannuation Clearing House: A Guide for Employers

Written by Glynna Sedurifa | Apr 15, 2026 4:56:50 AM

For many Australian employers, the Australian Taxation Office Small Business Superannuation Clearing House (SBSCH) has been a simple and reliable way to manage superannuation payments. It has allowed businesses to pay super contributions to multiple funds in one place while keeping track of employee details and historical transactions.

However, this service is being phased out, with closure effective from 30 June 2026. While this may seem like a straightforward administrative change, it has important implications for how businesses manage super payments, maintain compliance, and store critical records.

If you’re an employer currently using this service, it’s essential to understand what’s changing and take action early.

What’s Changing?

From 30 June 2026:

  • Employers will no longer be able to use the SBSCH to process superannuation payments
  • Access to historical payment data and employee records will be removed
  • All reporting and transaction history within the platform will no longer be available

This means businesses must transition to a new system and ensure they retain their historical records before the shutdown date.

Key Impacts for Employers

The closure of the SBSCH affects employers in several ways:

  1. Loss of access to historical records
    Once the system is closed, you will not be able to retrieve past payment data. This could create issues if:
  • You are audited
  • You need to verify past super contributions
  • Employees query historical payments
  1. Requirement to adopt a new payment system
    Employers will need to:
  • Move to an alternative super clearing house, or
  • Use payroll software that integrates super payments
  1. Increased compliance risk if not prepared
    Failing to transition in time may result in:
  • Late super payments
  • Potential penalties from the ATO
  • Administrative disruption to payroll processes


What You Need to Do Before 30 June 2026

If you are currently using the SBSCH, here are the key steps to take:

1. Transition to a New Clearing House or Payroll System

You should begin reviewing alternative solutions now. Options may include:

  • A commercial super clearing house
  • Payroll software with built-in super functionality

Tip: Don’t leave this until the last minute. Transitioning early allows time to:

  • Test the system
  • Validate employee data
  • Ensure payments are processed correctly

2. Download and Save All Historical Data

This is a critical step.

You must download and securely store:

  • Super payment transaction history
  • Employee details and super fund information

Important: You will NOT be able to access this information after 30 June 2026.

How to Download Your Records

A. Download Employee Payment Transaction History

  1. Navigate to the Payment Instructions tab
  2. Select the Historical tab
  3. Choose the relevant date range
  4. Click Print Friendly Version
  5. Save the file securely (preferably as a PDF)

B. Download Employee Details

  1. Navigate to the Employees tab
  2. Filter by All, Active, or Inactive employees
  3. Scroll down and set Results per page to 100
  4. If you have more than 100 employees, repeat the process across pages
  5. Expand each employee record using the dropdown arrow
  6. Use your browser’s Print function
  7. Select Print to PDF
  8. Save securely for future reference

Note:

  • Some employee Unique Superannuation Identifiers (USIs) may display as “Not provided”
  • If required, you may need to obtain this information directly from the employee


Why Acting Early Matters

Leaving this transition too late could create unnecessary stress and risk for your business. By acting now, you can:

  • Ensure continuity of super payments
  • Avoid compliance penalties
  • Maintain accurate and accessible records
  • Give yourself time to resolve any system or data issues

The closure of the ATO’s Small Business Superannuation Clearing House marks a significant shift in how small businesses manage super obligations. While the change introduces additional responsibility for employers, it also presents an opportunity to move to more integrated and efficient payroll solutions.

The key takeaway is simple: prepare early, transition smoothly, and secure your records.

If you’re unsure which clearing house or payroll system is right for your business, or need help managing the transition, seeking professional advice can ensure you remain compliant and avoid unnecessary disruptions.

Written by Sharleen Demal
Accountant 
Oracle Accounting & Tax Advisers Erina

Sharleen Demal has over 28 years of experience in accounting, gaining knowledge in navigating both domestic and international trading, as well as taxation strategies for various business structures and ventures.

From startups to businesses involved in overseas trade, including those with complex structures, she can help with preparing and submitting government grants. This includes Research and Development grants for those creating new products and services, as well as Export Grants for businesses looking to expand overseas and grow their market.

With experience in various industries, including Medical Legal, IT, and the Entertainment industry, as well as at small niche firms and larger corporations, Sharleen has extensive knowledge and experience. She holds a Bachelor of Management Degree with a major in Accounting from Newcastle University, and she has obtained certifications in Human Resource Management and Marketing to help manage the growth of smaller businesses. Currently, she is pursuing further studies.

Important information – Oracle Advisory Group makes no representation or warranties as to the accuracy or completeness of any statement in it including, without limitation, any forecasts. The information in this document is general information only and is not based on the objectives, financial situation or needs of any particular investor. An investor should, before making any investment decisions, consider the appropriateness of the information in this document, and seek their own professional advice. Past performance is not a reliable indicator of future performance. The information provided in the document is current as the time of publication.