glossary Glossary 1 min read

SBSCH (Small Business Superannuation Clearing House)

The SBSCH is the ATO's free clearing house for small business super payments. It closes on 1 July 2026 when Payday Super takes effect.

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The Small Business Superannuation Clearing House (SBSCH) is a free ATO service that lets employers with 19 or fewer employees (or a turnover under $10 million) make superannuation guarantee contributions in a single payment. The SBSCH then distributes the contributions to each employee’s nominated super fund.

The SBSCH closes on 1 July 2026 when the Payday Super regime begins. Under Payday Super, employers must pay super on every payday and the funds must be received by the super fund within 7 business days. The SBSCH’s single-payment model is incompatible with this requirement. Builders currently using the SBSCH must move to an alternative clearing house (payroll software, employer-nominated fund clearing house, or a commercial clearing house service) before the SBSCH closes.

Also known as: Small Business Superannuation Clearing House

Category: Tax and payroll

See also


Last updated: 2026-05-11. Verified: 2026-05-11. Quarterly review for currency.