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29 Oct 13 Employer FAQs - Getting ready for the Superannuation Data and Payment Standard

The ATO has published a document entitled "Employer FAQs - Getting ready for the standard".

The standard is a part of SuperStream, a package of measures designed to enhance the superannuation system.

Under the standard, employers will make super contributions on behalf of their employees by submitting data and payments electronically in a consistent and simplified process.

Starting dates are as follows:

  • If an employer has 20 or more employees (large or medium employer) – they must start using the standard from 1 July 2014.
  • If an employer has 19 or fewer employees (small employer) – they must start using the standard from 1 July 2015.
  • For a new employer (starting their business after 1 July 2014) or for an employer that grows to have 20 or more employees after 1 July 2014 – they must start using the standard from the first contribution date where they exceed the threshold of 19 employees.

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