澳洲 SuperStream registration 的截止日期邻近了（雇佣少于19人的企业），作为雇主，什么是SuperStream registration？需要在截止日期之前做些什么呢？下面是我们事务所（WSTAX)为大家准备的答案，希望对您的企业有所帮助。
Is your business SuperStream Ready?
SuperStream is a government reform aimed at improving the efficiency of Australia’s superannuation system and provides a new standard for employers when making super contributions. It requires an employer to send contributions electronically in a standard format with linked data and payments on behalf of their employees.
Who does SuperStream apply to?
SuperStream is mandatory for all employers making super contributions, APRA-related super funds and self-managed superannuation funds (SMSFs) receiving contributions.
Start Dates
The SuperStream system for businesses which have 20 or more employees started on 1st July 2014. For employers with 19 or fewer employees SuperStream starts as from 1st July 2015 enabling these employers to commence sending contributions electronically using SuperStream to all superannuation funds, including SMSFs.
ATO will provide flexibility for small employers for the start-up date, provided employers do their best to implement after 1st July 2015 and have a firm plan to do so no later than 30th June 2016.
If you are ready for SuperStream earlier, there is no need to wait till 30th June 2016 to implement the SuperStream system.
Exemption from SuperStream for related parties
Self-employed people who operate their own businesses (incorporated or not) with only themselves as employees and who contribute to their own SMSFs are exempt from the SuperStream system.
If for example you operate your business from a company that employs one employee (i.e. you) and super contributions are not made to a Self-Managed Super Fund then SuperStream applies and you must register
For more information please visit: https://www.ato.gov.au/Super/Superstream/Employers/Employer-checklist--a-step-by-step-guide/.
The Small Business Superannuation Clearing House (SBSCH) is a free, online service that helps small business (with 19 or fewer employees) to meet their super guarantee obligations.
You may need to collect new information from your employees that will be included in their payroll file and/or to register for SuperStream via the relevant Clearing House (e.g. SBSCH) to facilitate electronic processing. This information comprises:
· Unique superannuation identifier (USI) for APRA-regulated funds
· ABN for SMSF funds
· Bank account details
· Electronic service address (ESA)
You may need to update your payroll software to be SuperStream ready. Alternatively, if you do not have payroll software or your payroll software is not Super Stream compliant, then using your super fund's online system (large super funds have online payment services you can use) or registering with a Super Clearing House are your next best alternatives.
How it works: You can make your super guarantee (SG) contributions as a single electronic payment to the clearing house, which can then distribute the payments to designated employees' super funds.
Find out more about how the clearing house operates or how to register your small business for the service, please check the following website:
https://www.ato.gov.au/business/super-for-employers/paying-super-contributions/small-business-superannuation-clearing-house/
Please note that penalties may apply where an employer fails to comply with SuperStream standards.
