Payroll errors rarely start with complex legislation. More often, they occur because internal controls are missing. This guide outlines 5 essential payroll controls every business should implement to strengthen governance, reduce compliance risk and improve payroll accuracy.

From 1 July 2026, employers must pay Superannuation Guarantee at the same time as wages, with funds received within 7 days of payday. This is more than a timing change, it’s a governance test. Businesses must tighten compliance, system accuracy, payroll discipline and cashflow controls to manage more frequent super payments under Payday Super.