Employers should start preparing for the permanent closure of the Small Business Superannuation Clearing House (‘SBSCH’) on 1 July 2026.
By acting now to find an alternative service, employers will:
- have an established process in place to pay super guarantee (‘SG’) for the March and June quarters (if they currently pay quarterly);
- reduce the risk of late payment of SG for the June 2026 quarter due date (28 July), as the SBSCH will be already closed;
- have more time to set up their business cash flow to enable frequent payments of SG; and
- have finalised payments and downloaded any reports from the SBSCH before it closes permanently.
Employers that are still using the SBSCH should be aware of the following key dates.
- 10 December 2025 — Super payments, along with instructions, must be received by 5.30 pm AEDT on this date. The ATO says payments received after this time will be processed from 2 January 2026.
- 28 January 2026 — December 2025 SG quarterly payments due date.
- February to March 2026 — Employers should move to an alternative option to the SBSCH.
- 28 April 2026 — March 2026 SG quarterly payments due date.
- 30 June 2026 — Final day for employers to use the service, make any final payments and download reports.
- 1 July 2026 — SBSCH is no longer available.
Employers may already have other options readily available so they can exit from using the SBSCH ahead of time.
They should check their existing software and payroll packages, as they may already include super functions they can use to pay SG.
Otherwise, employers can look for options from super funds or digital service providers offering payroll services, software or commercial clearing houses.
