Context: How to complete and submit your SuperStream Alternative File Format (v1.0) contribution file through the Employer Portal.
1. What is a SAFF file?
A SuperStream Alternative File Format (SAFF) file is a CSV containing your employees' superannuation contribution details. It follows the SuperStream Alternative File Format (version 1.0) defined by the ATO, allowing you to submit contributions for all employees in a single file upload.
Your payroll system may generate this file automatically. If not, you can complete it manually using the SAFF template and upload it to the Employer Portal.
2. File structure
| Row | Purpose | Columns | Content |
|---|---|---|---|
| 1 | Header | A–F | Version, negatives flag, file ID |
| 2 | Category headings | A–EC | Section labels (Sender, Payer, Fund, Employer, Member…) |
| 3 | Column headers | A–EC | Individual field names — 133 columns |
| 4+ | Employee data | A–EC | One row per employee, per fund, per pay period |
3. Formatting rules
These apply to every SAFF file. Getting them wrong is the most common cause of rejected uploads.
Before you start
1000.00/1250.50 $1,000.00
2026-03-15/15/03/2026 20260315
062000 062-000
0292001234 (02) 9200 1234
McDonald/Smith-Jones Mc Donald
.csv — do not upload .xlsx files.
4. Completing your file
Header Record — Row 1 (Cells A1–F1)
File metadata. Most values are fixed — just set your File ID if needed.
| Cell | Field | Required | Value |
|---|---|---|---|
| A1 | Version Label | Yes |
VERSION
|
| B1 | Version Number | Yes |
1.0
|
| C1 | Negatives Supported Label | Yes |
NEGATIVES SUPPORTED
|
| D1 | Negatives Supported Value | Yes |
FALSE (or TRUE for reversals)
|
| E1 | File ID Label | Optional |
FILE ID
|
| F1 | File ID Value | Optional |
Unique per upload, e.g. payperiod20260315
|
Sender Details — Columns F–L
The person or organisation submitting the file — typically the employer or payroll agent.
| Cell | Field | Required | Format | Example |
|---|---|---|---|---|
| F | ABN or WPN | Yes | 11 digits, numeric |
53004085616
|
| G | Organisation Name | Yes | Text, max 200 | Acme Solutions Pty Ltd |
| H | Family Name | Yes | Text, max 40 | Thompson |
| I | Given Name | Yes | Text, max 40 | Sarah |
| J | Other Given Name | Optional | Text, max 40 | Jane |
| K | Email Address | Yes | Valid email | payroll@acme.com.au |
| L | Telephone | Yes | Digits with area code, no spaces |
0292001234
|
Payer Details — Columns M–Q
The entity making the payment — usually the same as the employer.
| Cell | Field | Required | Format | Example |
|---|---|---|---|---|
| M | ABN | Yes | 11 digits, numeric |
53004085616
|
| N | Organisation Name | Yes | Text, max 200 | Acme Solutions Pty Ltd |
| O | BSB Number | Yes | 6 digits, numeric |
062000
|
| P | Account Number | Yes | Max 9 digits, numeric |
12345678
|
| Q | Account Name | Yes | Text, max 100 | Acme Solutions Pty Ltd |
Fund Details — Columns R–AC
The destination super fund. What you fill in depends on whether the fund is APRA-regulated or an SMSF.
APRA fund vs SMSF
| Cell | Field | APRA Fund | SMSF |
|---|---|---|---|
| R | Fund ABN | Strongly recommended | Mandatory |
| S | Fund USI | Mandatory | Leave blank |
| T | Fund Name | Yes | Yes |
| U | Target ESA | Leave blank | Mandatory |
| AA | BSB | Leave blank | Mandatory |
| AB | Account Number | Leave blank | Mandatory |
| AC | Account Name | Leave blank | Mandatory |
Other fund fields
| Cell | Field | Required | Notes |
|---|---|---|---|
| V | Payment Method Code | Yes |
DirectCredit or DirectDebit.
Auto-populated by the Employer Portal.
|
| W | Transaction Date | Conditional | Auto-populated by the Employer Portal. |
| X | Payment Reference Number | Conditional | Auto-populated — do not enter manually. |
| Y | BPay Biller Code | Conditional | Leave blank in the Employer Portal. |
| Z | Payment Amount | Yes | Total of all contribution amounts across all employees. |
Finding fund details
APRA fund USI: Ask the fund, or search the ATO
Fund
Validation Service.
SMSF ESA: The trustee registers with a messaging
provider and gives the ESA to the employer.
ABN: Available from the fund or via ABN Lookup
(abr.business.gov.au).
Employer Details — Columns AD–AG
| Cell | Field | Required | Format | Example |
|---|---|---|---|---|
| AD | ABN | Yes | 11 digits, numeric |
53004085616
|
| AE | Location ID | Optional | Alphanumeric, max 20 |
SYD
|
| AF | Organisation Name | Yes | Text, max 200 | Acme Solutions Pty Ltd |
| AG | Fund Employer Identifier | Optional | Alphanumeric, max 12 |
AB1645752
|
Location ID is useful for multi-site businesses. Fund Employer Identifier is recommended where multiple entities share one ABN.
Member Details — Columns AH–BE
Identity
| Cell | Field | Required | Format | Example |
|---|---|---|---|---|
| AH | TFN | Conditional | 9 digits, numeric |
123456789
|
| AI | Title | Optional | MR, MRS, MS, DR etc. | MR |
| AK | Family Name | Yes | Text, max 40 | Chen |
| AL | Given Name | Yes | Text, max 40 | David |
| AM | Other Given Name | Optional | Text, max 40 | Wei |
| AN | Sex Code | Yes | 0, 1, 2, or 3 |
1
|
| AO | Birth Date | Yes | Date format |
1985-06-15
|
TFN must be provided if the employee gave it to you. Sex Code: 0=Not stated, 1=Male, 2=Female, 3=Intersex/Indeterminate. Single-name members: enter name as Family Name, put NOT APPLICABLE as Given Name.
Name Suffix List – Cell AJ
If a value is provided in cell AJ it must be exactly from this list.
| Value | Description |
|---|---|
| II | Second (generational) |
| II | Second (generational) |
| IV | Fourth (generational) |
| AC | Companion ofthe Order of Australia |
Address
| Cell | Field | Required | Notes |
|---|---|---|---|
| AP | Address Usage Code | Yes |
RES (residential) or POS
(postal)
|
| AQ | Address Line 1 | Yes |
If unknown, enter UNKNOWN
|
| AR–AT | Address Lines 2–4 | Optional | Additional lines as needed |
| AU | Locality (Suburb) | Yes |
UNKNOWN if not known. OVERSEAS
if international.
|
| AV | Postcode | Conditional |
4 digits. Mandatory for AU. 0000 if
unknown.
|
| AW | State/Territory | Conditional |
ACT NSW NT QLD SA TAS VIC WA AAT. ACT
if
unknown.
|
| AX | Country Code | Yes |
2-letter ISO code. au if unknown.
|
AQ: Unit 4AR: 22 Kent StreetAU: SydneyAV: 2000AW: NSWAX: au
AQ: PO Box 555AU: ParramattaAV: 2150AW: NSWAX: au
AQ: UNKNOWNAU: UNKNOWNAV: 0000AW: ACTAX: au
AQ: 226 W 52nd StAR: New York NY 10019AU: OVERSEASAX: us
Contact & identifiers
| Cell | Field | Required | Notes |
|---|---|---|---|
| AY | Optional | Employee's personal email | |
| AZ | Landline | Optional | With area code, no spaces |
| BA | Mobile | Optional | Starts with 04, no spaces |
| BB | Member Client ID | Optional | Strongly recommended for fund matching |
| BC | Payroll Number | Optional | From your payroll system |
| BD | Employment End Date | Optional | For terminating employees |
| BE | Employment End Reason | Optional | Resignation, Termination, etc. |
Contribution Details — Columns BF–BO
Pay period and contribution amounts. All amounts: numeric, up to 2 decimal places, no $ or commas.
| Cell | Field | Required | What it is |
|---|---|---|---|
| BF | Pay Period Start Date | Yes | First day of the pay period |
| BG | Pay Period End Date | Yes | Last day of the pay period |
| BH | SG Amount | Optional | Superannuation Guarantee — 12% of OTE (from 1 July 2025) |
| BI | Award/Productivity | Optional | Mandated by award or industrial agreement |
| BJ | Personal Contributions | Optional | Employee after-tax voluntary |
| BK | Salary Sacrifice | Optional | Employee pre-tax sacrifice |
| BL | Voluntary Amount | Optional | Non-mandated employer contribution |
| BM | Spouse Contributions | Optional | For employee's spouse |
| BN | Child Contributions | Optional | For a child under 18 |
| BO | Other Third Party | Optional | Any other third-party contribution |
At least one contribution amount per row. The sum across all rows must equal the Payment Amount in cell Z.
Registration Details — Columns BP–CE
For new employees or when updating employment details. Leave blank for existing employees with no changes.
| Cell | Field | Required | Notes |
|---|---|---|---|
| BP | Employment Start Date | Optional | Recommended for new starters |
| BQ | At Work Indicator | Optional |
True = working on start date
|
| BS | Annual Salary (Contributions) | Optional | Used to calculate expected contributions |
| BW | Weekly Hours Worked | Optional |
Decimal hours (72hrs 30min = 72.50)
|
| BX | Occupation | Optional | Max 20 chars, no spaces |
| BY | Insurance Opt Out | Optional |
True = no fund insurance
|
| CB | Employment Status | Optional | Casual, Contractor, Full time, Part time |
| CC | Super Commence Date | Optional | When contributions begin |
| CD | Super Cease Date | Optional | When contributions stop |
Defined Benefits — Columns CF–EC
Only relevant for defined benefit fund members. Most employers leave this blank. Contact the receiving fund for their specific requirements — these vary between funds.
5. Common scenarios
Complete: Sender + Payer + Fund (ABN + USI) + Employer + Member + Pay period + SG Amount. Fund bank details are auto-populated.
Same as above, but: leave USI blank. Provide ESA, BSB, Account Number, and Account Name for the SMSF.
Same as standard, plus fill in the relevant amount columns (BK for salary sacrifice, BJ for personal, etc.) — all in one row per employee.
Standard fields plus Registration: Employment Start Date (BP), At Work Indicator (BQ), Annual Salary (BS), Weekly Hours (BW), Occupation (BX), Employment Status (CB), Super Commence Date (CC).
Standard fields with final pay period dates. Also: Employment End Date (BD), End Reason (BE), Super Cease Date (CD).
6. Troubleshooting
| Problem | Likely cause | Fix |
|---|---|---|
| BSB / account number rejected | Leading zeros stripped by Excel | Format column as Text, re-enter value |
| Date rejected | No delimiters or wrong format |
Use YYYY-MM-DD or DD/MM/YYYY
|
| Duplicate file rejected | Same File ID as previous upload | Change File ID in cell F1 |
| Fund not found | Incorrect USI or ABN | Verify via ATO Fund Validation Service |
| ABN validation failed | Wrong digit count or formatting | Must be exactly 11 numeric digits |
| Member not matched | Missing or wrong Member Client ID | Check with fund for correct member number |
| Payment amount mismatch | Total ≠ sum of contribution rows | Cell Z must equal all contributions combined |
| Name rejected | Spaces in Mc/Mac or around hyphens |
McDonald not Mc Donald
|
7. Glossary
ABN — Australian Business Number (11 digits)
APRA — Australian Prudential Regulation Authority
BSB — Bank State Branch number (6 digits)
CSV — Comma-Separated Values file format
ESA — Electronic Service Address (for SMSFs)
MIG — Message Implementation Guide (ATO spec)
OTE — Ordinary Time Earnings
PRN — Payment Reference Number
SAFF — SuperStream Alternative File Format
SG — Superannuation Guarantee (currently 12%)
SMSF — Self-Managed Super Fund
TFN — Tax File Number
USI — Unique Superannuation Identifier
WPN — Withholding Payer Number
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