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What is SuperStream?

SuperStream is an electronic gateway which streamlines the way employers make super contributions for their employees. All employers should be paying super contributions in a SuperStream compliant way.

The only exceptions for non-compliance are:

  • Self-employed people or sole traders paying their own super contributions.
  • If the employer is a director or employee of their own incorporated business and the business pays super to their Self-Managed Superannuation Fund (SMSF). However, super contributions to any super fund other than the director or employee’s own SMSF and for all other employees do need to be SuperStream compliant.

To be SuperStream compliant, contributions and identifying data must be sent electronically. The money and information are transferred between the employers, superannuation funds, service providers and the Australian Taxation Office (ATO).

The ATO has a handy Step-by-Step Guide for ensuring you are paying super contributions in a SuperStream compliant way. 

 

Source: Australian Taxation Office, YouTube