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Podcast episode 74: Payday Super: The largest payroll change in a generation
KPMG 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 employers preparing for the largest change to superannuation in a generation.
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Grant Wardell-Johnson
Global Tax Policy Leader and Chair of the Global Tax Policy Leadership Group
KPMG International