Since July 2015 Employers are required to pay Superannuation to their Employees' Superfunds in a standard electronic format via a Clearing House. A Clearing House is a third-party agency that acts as an intermediary between Employers, Superfunds and the ATO.
The Business sends a single electronic payment to the Clearing House, together with the contribution data for all Employees, the Clearing House processes the Super contributions and sends the correct reports to the ATO.

If your Business uses MYOB, Xero or KeyPay to process Superannuation Contribution Payments, all of these software solutions provide this service via their software, making it the easiest and most effective way to pay Superannuation. Alternatively, the ATO provides a Clearing House service to all businesses with 19 employees or less, this is called the Small Business Superannuation Clearing House or SBSCH.

Quarterly Super Deadlines

Super guarantee (SG) payments must be made to complying funds by the quarterly due dates, which are 28 days after the end of each quarter. This deadline applies to the day the payments are received by the employees’ Superfunds. When paying super contribution via a third-party Clearing House, contribution payments take between 5-7 working days to be received by the Employees’ funds, so contribution lodgements should be processed no later than the 19^th of the month. However, Super Contribution payments processed via the ATO Clearing House are counted from the day the payment is submitted to the ATO, making an effective backup plan for Businesses who may be late paying super contributions.

Register to the ATO Clearing House

The first time you log into the ATO Clearing House you are required to register your Business.

1. Log into Online Services for Business using your username, password and MyGovID
   
   è  Online Services for Business
   
   
   
   
2. Go to Employees > Small Business Super Clearing House
   
   è  The Small Business Superannuation Clearing House Registration screen opens
   Note: this screen will only show if your Business has not yet registered to the ATO SBSCH
   
   
   
   
3.  Enter the following details:
   • Email address for all SBSCH correspondence > Type the email address you wish to use to receive correspondence from the ATO SBSCH
   • Work Phone/Mobile Phone number > You can choose to type either your work landline number or a mobile phone number
     Note: phone numbers must be entered without spaces or dashes.
4. Authorised contacts > Select Yes
   Note: You can add up to two authorised contacts at the time. These are the only two contacts the ATO will liaise with in relation to any enquiries with Superannuation contributions paid through the ATO SBSCH
5. Click on [Add]
   
   è  The Authorised contacts screen is displayed
   
   
   
   
6. Enter the details of the first authorised contact and click on [Save]
7. Repeat the above steps if you wish to add a second authorised contact
   
   è  The Employer Default super fund and Bank Details sections
   
   
   
   
8. If you wish to add your default Superfund, select Yes > [Add] and look for your default Superfund by its ABN
9. Select the fund and click on [Save]
10. If you do not wish to add your default Superfund, select No
11. Enter your Business Bank Details and click on [Save]
    Note: this is the Bank Account the ATO SBSCH will refund any rejected Superannuation Contributions.
12. Select the Privacy and Terms of Use conditions options then click on [Submit]
    
    è  The Registration Confirmation message appears on the screen