KeyPay co-founder and head of product at Employment Hero Phil Bernie outlines some of the upcoming challenges with payroll for the year ahead and where Australia's employment system could be improved. Mr Bernie discusses what some of the main hurdles will be for accountants next financial year including the continued rollout of single touch payroll phase 2, the start of payday super in July 2026, and a tougher compliance focus by regulators. He shares some of his predictions in terms of regulatory changes, including a move to paying BAS tax weekly or fortnightly, and also discusses some of the complexity in Australia's employment system and some aspects that could be simplified.