An Australian journal of the books
Rosebery, Sydney · Perth desk
People, pay and super
Payroll is where a tidy file can still go wrong. This hub is for the bookkeeper who runs pay, the owner who signs it, and anyone still reconciling super after payday super changed the rhythm of the fortnight.
Image: Aaron Burden · CC0
Payroll · 2 July 2026
From 1 July 2026 Super Guarantee travels with the pay, not with a quarterly intention. Here is the clearing-house timing, the journals and the mistakes bookkeepers still make.
Read Payday super and what actually changed in the file · 12 min
Payroll · 4 June 2026
Casual loading is not a bonus and it is not a leave provision. Here is how the National Employment Standards, the award and the ledger should show the difference.
Payroll · 21 May 2026
ABN and invoice are not a conclusion. Here is how PAYG, super, STP and the Taxable Payments Annual Report actually behave when the person on the tools might be an employee.
Payroll · 7 May 2026
The Super Guarantee is 12 per cent from 1 July 2025, but 12 per cent of the wrong base is still a shortfall. Here is how OTE actually behaves on an Australian payroll file.
Payroll · 23 April 2026
Phase 2 is mandatory, and a tidy pay run can still miscode income types, allowances and unused leave on termination. Here is what a bookkeeper should check before the next STP event.
Read STP Phase 2 mistakes that still sit in the pay file · 11 min
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