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February brought another shift. The shutdown of STP Phase 1 marked the end of duplicate reporting and fragmented processes. By then, most teams were already living in STP Phase 2, but the impact went beyond efficiency. Payroll professionals had to change how they thought about their work because the level of detail was now visible to the ATO. Every pay component, leave type, and termination reason sat clearly in view, and in the context of wage theft laws, that visibility raised the stakes. It also reinforced something payroll had long understood. This function was no longer just processing. It was a data-rich compliance hub, sitting right at the intersection of law, systems, and people. As if end-of-financial-year activity wasn’t already enough, July arrived, as it always does, with its own kind of pressure.

Every pay component, leave type, and termination reason sat clearly in view, and in the context of wage theft laws, that visibility raised the stakes.

The Superannuation Guarantee rate reached its final scheduled increase, moving from 11.5 per cent to 12 per cent. For once, there was relief. After years of incremental rises, this one brought a sense of stability. At least for a while. That same month saw the introduction of superannuation on government-funded Paid Parental Leave. For payroll teams, the response was largely positive. The ATO would handle the calculation and payment, meaning less administrative burden for employers, but this meant that accurate payroll data mattered more than ever. The annual minimum wage increase followed,

rising to $24.95 per hour. On paper, it was routine. Systems updated. Rates adjusted. In practice, the pressure with modern awards, classifications, thresholds, and pay compression. With Fair Work scrutiny already high, even expected changes demanded more care than they once had. By August, the Right to Disconnect laws extended to small businesses. For larger organisations, this wasn’t new, but it reinforced a growing focus on hours worked and unpaid overtime. Tracking time accurately was no longer just about fairness, it was about what would stand up if someone asked questions later.

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ISSUE 19 GLOBAL PAYROLL MAGAZINE

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