Payday Super: The largest payroll change in a generation

KPMG Australia Partner Hayley Lock and Director Andy Larmour speak to Deputy Commissioner, Payday Super Program, Emma Rosenzweig from the Australian Taxation Office about what Payday Super will mean in practice from 1 July 2026, covering payment timing, qualifying earnings, contractor obligations, reporting under Single Touch Payroll, cash‑flow impacts and the ATO’s compliance approach for…