Build a SuperStream Contribution Message
Skill: Convert super contributions into the SuperStream contribution data message
Region: Australia Category: Superannuation — SuperStream Does: Takes employer superannuation-guarantee (SG) and other contributions and produces the SuperStream contribution data message — the standardised, machine-readable payload (SBR-aligned, ISO 20022-based) sent with the matching payment to super funds via a clearing house, SMSF messaging provider, or payroll/gateway. Standard: SuperStream Data and Payment Standards (the MIG — Message Implementation Guide for SuperStreamContributionsAndRollovers, ISO 20022) · ATO
SuperStream mandates that employers send contributions data and money electronically in a standard format; data and payment are linked by a Payment Reference Number (PRN). The data message conforms to the SuperStream MIG (an ISO 20022 alt-format). Most employers transmit via a clearing house (e.g. the ATO Small Business Superannuation Clearing House) or their payroll's gateway. Confirm the current MIG version before generating.
When this applies
- Employers paying super contributions for employees (SG, salary sacrifice, voluntary).
- Quarterly SG deadlines (28th after quarter-end), or per pay cycle; payday super changes are scheduled — confirm the applicable timing.
- SMSF and APRA fund destinations (each identified by USI/ABN + ESA for SMSFs).
Input data required
| Group | Fields |
|---|---|
| Employer | ABN, name, contact, the PRN linking data to payment |
| Payment | total amount, payment method, payment reference, period |
| Member | name, DOB, address, TFN, member client ID, employment start |
| Fund destination | USI (APRA fund) or fund ABN + ESA + bank account (SMSF) |
| Contribution amounts | SG, award/employer additional, salary sacrifice, member voluntary, per member |
Structure (SuperStream contribution message)
SuperStreamContribution (ISO 20022-based, per MIG)
├── Employer (ABN, Name, PaymentReferenceNumber)
├── Payment (Amount, Method, Reference, Period)
└── ContributionsForMember ...
├── Member (Name, DOB, TFN, ClientId, Address)
├── FundDestination (USI | SMSF ABN+ESA, BSB/Account)
└── Contribution amounts (SG, Salary Sacrifice, Member Voluntary, Employer Additional)
The message is commonly produced as the SuperStream alt-format (CSV/XML) accepted by the gateway/clearing house; the PRN must match the associated payment.
Calculation rules
- SG amount = ordinary time earnings (OTE) × the current SG rate (confirm the rate for the period).
- Aggregate per member and per fund destination; the payment total must equal the sum of contribution amounts in the message.
- TFN should be supplied to avoid higher no-TFN tax on contributions; member matching uses name/DOB/TFN/client ID.
Worked example (one member, outline)
EmployerABN: 53004085616 PRN: PRN20260428-0001 PaymentTotal: 1150.00 AUD Period: 2026Q1
Member: Jane Citizen DOB: 1990-05-01 TFN: 123456782 ClientId: E0007
FundDestination: USI=ABC0001AU (APRA fund)
Contribution: SuperGuarantee = 1150.00
(SG 1,150.00 = OTE 10,000.00 × current SG rate; payment of 1,150.00 carries the same PRN.)
Validation checklist
- Employer ABN and a unique PRN that matches the associated payment
- Each member: name, DOB, TFN (where available), client ID
- Fund destination valid: USI for APRA funds, or ABN + ESA + bank account for SMSFs
- Contribution types itemised per member; payment total = sum of contributions
- Message conforms to the current SuperStream MIG; transmitted via clearing house/gateway
Last updated: 2026-06-04 — confirm the active SuperStream MIG version, the current SG rate and payday-super timing, and your clearing-house/gateway format against the current ATO specifications before use.