ATO to Close Small Business Superannuation Clearing House (SBSCH) — What Employers Need to Know
The Australian Taxation Office (ATO) has announced major changes that will affect how small businesses manage superannuation payments. As part of the Payday Super reform, the Small Business Superannuation Clearing House (SBSCH) is officially being phased out.
Here’s what small business owners need to know—and how to start preparing now.
📅 Key Dates to Remember
1 October 2025: The SBSCH will close to new registrations.
→ You must already be registered before this date to continue using the service.30 June 2026: The SBSCH will be fully shut down.
→ Even existing users will lose access after this date.1 July 2026: The Payday Super rules kick in, requiring employers to pay super at the same time as wages.
🧾 What Is the SBSCH?
The SBSCH is a free service provided by the ATO that allows eligible small businesses (with 19 or fewer employees or annual turnover under $10 million) to make superannuation contributions to multiple employee funds in one single transaction. It’s simple, cost-effective, and has been a go-to tool for many small business owners for years.
🔒 Why Is It Closing?
This move is part of the broader Payday Super reform, designed to streamline and modernise the super system. From July 2026, employers will need to pay super at the same time as each payroll cycle—not quarterly—so super payments will now be more closely integrated with payroll software and real-time systems.
The SBSCH’s structure wasn’t built for this level of integration and speed, which is why it’s being retired.
✅ What Should Small Business Owners Do?
If you're already using the SBSCH:
You can continue using it until 30 June 2026.
Plan ahead and transition to a super payment solution that supports real-time processing.
Make sure your bookkeeping and payroll software is compatible with payday super rules.
If you're not yet using the SBSCH:
You won’t be able to register after 1 October 2025.
Instead, explore alternative super clearing houses or your payroll software’s super features.
📚 How Masttocs Can Help
This is a great time to check in on your payroll setup. Masttocs Bookkeeping Services can help make sure your:
Payroll software is up-to-date and compliant
Super contributions are tracked accurately
Employee records are clean and current
Systems are ready for the transition to Payday Super in July 2026
If you’re unsure about what this change means for your business, we’re here to help keep your bookkeeping simple, accurate, and future-proof.