Insight &
Publications

Payday Super 改革将于 2026 年 7 月 1 日正式生效。养老金缴纳方式将从季度支付转变为随工资同步支付。企业应尽早完成系统升级、流程调整及合规准备，以应对即将到来的重大变化。

Australia’s Payday Super reform will take effect on 1 July 2026, fundamentally changing how employers meet their superannuation obligations. With super contributions required to be paid alongside employee wages, businesses should begin reviewing their payroll systems, cash flow processes, and compliance procedures to prepare for the transition.

Australia’s new mandatory sustainability reporting regime is here. ASIC’s early findings reveal both positive progress and key compliance risks, giving businesses a timely opportunity to prepare for the upcoming reporting season.

澳大利亚新的强制性可持续发展报告制度已正式实施。澳大利亚证券与投资委员会（ASIC）的初步调查结果显示，该制度既取得了积极进展，也存在一些关键的合规风险，这为企业提供了及时准备迎接即将到来的报告季的机会。