Superstream is a government reform aimed at improving the efficiency of the superannuation system.

The main purpose of SuperStream is to ensure employer contributions are paid in a consistent, timely and efficient manner to a member’s account.  The change also removes many of the complexities employers currently face as a result of funds being able to be set up by different arrangements for accepting contributions.

When do I have to start using SuperStream?

20 Or More Employees:
If you have 20 or more employees (medium to large employer) SuperStream started from 1 July 2014.  From that date, employers needed to start implementing SuperStream and did have until 30 June 2015 to meet the SuperStream requirements.

19 Or Fewer Employees:
If you have 19 or fewer employees (small employer), SuperStream started from 1 July 2015.  You have until 30 June 2016 to meet the SuperStream requirements when sending superannuation contributions on behalf of your employees.

What are my options for meeting SuperStream?

Every business is different, so there is no ‘one size fits all’ approach to adopting SuperStream.

Employers have options for meeting SuperStream – either using software that conforms to SuperStream; or using a service provider who can meet SuperStream on your behalf. We recommend that you start investigating your options now.

These options may include:-

  • upgrading your payroll software
  • using an outsourced payroll function or other service provider
  • using a commercial clearing house or the free Small Business Superannuation Clearing House (19 or fewer employees)

Please click on the following link for the instructions to register for the Free ATO Small Business Superannuation Clearing House:

For further information on SuperStream, visit the Australian Taxation Office website: