Attention Employers: Small Business Clearing House is closing as of 01 July 2026
Summary:
The Australian Taxation Office (ATO) has confirmed that the Small Business Superannuation Clearing House (SBSCH) will be closing as of 01 July 2026. This change will affect small businesses that currently use the ATO clearing house to make employee superannuation contributions. The closure forms part of broader reforms connected to the introduction of Payday Super, which will significantly change how superannuation is paid and reported. Employers using the SBSCH will need to transition to an alternative SuperStream‑compliant arrangement and ensure they retain their historical contribution records.
Implications for businesses using the SBSCH
Businesses that currently rely on the Small Business Superannuation Clearing House should be aware that its closure will have practical and operational implications. While the SBSCH has provided a centralised way to manage superannuation contributions, its withdrawal means employers will need to review how super is processed, recorded and reported going forward.
Changes to contribution processing
Once the SBSCH closes on 30 June 2026, employers will no longer be able to use the ATO clearing house to make superannuation contributions. Businesses will need to process contributions through an alternative SuperStream‑compliant method, such as payroll‑integrated systems, super fund portals or third‑party clearing houses. This represents a change to established payment processes for businesses that have relied on the SBSCH as their primary channel for meeting superannuation obligations.
Retention of historical records
Employers remain responsible for maintaining accurate records of past superannuation contributions. This includes ensuring that all historical data held within the SBSCH is extracted and retained prior to its closure. Relevant records include superannuation contribution details, payment confirmations and employee contribution information. For businesses that have used the SBSCH over an extended period, the volume of historical data may be considerable, making record retention an important consideration ahead of the transition.
Operational and system considerations
Moving away from the SBSCH may also require changes to internal processes and systems. Employers may need to adjust payroll and superannuation workflows, introduce new software solutions or engage third‑party clearing house providers. In addition, systems will need to be tested ahead of the 1 July 2026 commencement date to ensure contributions can be processed correctly under the new arrangements. These changes form part of a broader shift towards more frequent and integrated superannuation payment processes.
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The Small Business Superannuation Clearing House (SBSCH) is an ATO‑provided service that enables eligible small businesses to make superannuation contributions to multiple super funds through a single payment.
It has been one of several accepted methods for meeting SuperStream requirements, alongside:
Payroll software solutions
Super fund payment portals
Private superannuation clearing houses
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The closure of the SBSCH aligns with the implementation of Payday Super, which represents a fundamental shift in the timing and processing of superannuation contributions.
Key features of the new system include:
More frequent superannuation payments, aligned with employee pay cycles
Reporting and payment processes moving closer to real time
Greater reliance on payroll‑integrated and automated systems
The SBSCH infrastructure was not designed to support these higher‑frequency and more integrated processing requirements.
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The SBSCH closure is part of a broader suite of superannuation reforms. Under Payday Super, employers will be required to:
Make superannuation contributions more frequently
Use systems capable of timely payment and reporting
Meet updated SuperStream and compliance standards
These reforms are intended to modernise superannuation processing and improve the timeliness of contributions reaching employees’ super funds.
Further information and support
The closure of the SBSCH will affect a large number of small businesses, particularly those that have used the ATO clearing house as their primary method of paying superannuation.
Mission Advisory is supporting clients in understanding the implications of the SBSCH closure and the broader transition to Payday Super.
For further information, or to discuss how these changes may affect your business, please contact the Mission Advisory team.