2026 Payroll compliance changes: What boards need to know

Recent IR reforms have made it clear that the responsibility of ensuring payroll compliance sits within the board’s remit. These five questions serve as an initial action for board members to assess their company’s compliance risk.

Whether building an internal audit framework or responding to a potential issue, read more to discover the top three questions to assess an organisation’s payroll compliance status.

Directors face personal liability for underpayments and must proactively ensure workforce compliance with increased enforcement and wage theft laws.