This document provides an overview of upcoming legislative changes in Australia requiring employers to pay employee superannuation contributions electronically. Key points include: - From July 2014, employers with over 20 employees must pay super electronically and provide contribution data digitally to super funds. From July 2015, all employers face this requirement. - This "SuperStream" initiative aims to streamline the backend processing of super to reduce costs and errors. It requires standardized electronic payment and data formats. - Employers have two options to comply - interact directly with each fund using specific data standards, or use a clearing house like SybizSuper which handles the electronic processes. - Employers are encouraged to understand the changes and costs