The SBSCH closes at 11.59pm on 30 June 2026 and any payments received by it before its closure will be passed on to the relevant employee’s super fund.
The tax office said that as with all due dates, employers must leave enough time for payment processing, so the payment is received by the ATO before the clearing house closes. If in doubt, the ATO recommends employers speak with their financial institution to understand likely payment processing timeframes, and bring forward payments that might otherwise be made close to 30 June 2026.
It is encouraging employers who currently use the SBSCH to switch to an alternative to pay their employees’ super guarantee. It’s also encouraging employers to retrieve their SBSCH records now, as they will no longer be able to access their SBSCH online account from 1 July 2026.
Super guarantee (SG) contributions for the quarter ending 30 June 2026 remain due on 28 July 2026. As the SBSCH will no longer be available, employers should make these payments through an alternative method of payment. If they do not meet this date, they will need to lodge an SG statement and pay the super guarantee charge to us.
If a payment is not received before the SBSCH closes, or if it was received on time but subsequently refunded to, employers will not be able to claim a deduction for it in the 2025-26 year.
Employers who currently use the SBSCH need to switch to an alternative to pay their employees’ SG. They should check their existing payroll software, as it may already include super functions they can use to pay SG. Some large super funds may also have online payment services they can use, or they could use a commercial Clearing House.
Employers must download their SBSCH transaction history before 1 July 2026. After this date, the service will permanently close and records will no longer be accessible. Employers will need their records in future to respond to audits or employee queries.
If the SBSCH received and processed a payment before 30 June 2026, and an employee’s details are incorrect, their super fund may reject the payment or send the payment back to the ATO.
If the super fund sends the payment back to the tax office, it will refund the payment to the employer.
If before 1 July 2026, employee’s details change after a payment instruction has been submitted, but before it’s processed, employers will need to update the employee’s details, delete the payment instruction and lodge a new payment instruction before the SBSCH closes on 11:59 pm AEST 30 June 2026.
Changes to employee details in the SBSCH cannot be made after 11:59 pm AEST 30 June 2026 and any associated payments made will be refunded to the employer.
