When running a business, you can be forgiven for not knowing every single bit of information about changes in your industry. However, a lot has happened in 2025 for small businesses, from increased worker rights to changes in tech infrastructure.
Letโs go over what’s happened and what the future holds for small businesses in Australia
The big changes for small businesses in 2025
There have been numerous key compliance changes that have affected how businesses operate. Letโs take a look.
Right to disconnect
The Right to Disconnect (RtD) law has been a topic of much discussion within the business community. For small businesses, the law came into force on 26 August 2025. RtD means that eligible employees have the right to decline reading, monitoring, or responding to work-related communication outside regular working hours, unless doing so would be unreasonable.
What does that mean for small businesses? Well, if your business doesnโt have an agreement in place that stipulates what is and isnโt valid contact outside of working hours, you’re going to have problems. Make sure you’re aware of your rights as an employer and your employeesโ rights before implementing changes to your workplace agreements.
Superannuation guarantee (SG) and minimum wage increase
The SG increased to 12% and the minimum wage has increased by 3.5% since July this year. This is just another expense that small businesses must consider in their operations. At the same time, this should be easy to accommodate, admin-wise, as any changes will be built into compliant accounting and payroll systems.
Changes that went under the radar
While RtD and payment increases have been major focuses this year, a few events have occurred that didnโt receive much attention but are still important.
Windows 10 support discontinuation
This one snuck up on a fair few businesses, as Microsoft quietly dropped support for Windows 10 on 14th October 2025. While this doesnโt prevent Windows 10 from functioning, it does mean that there will be no further updates for the operating system. This means that if your devices use the software, you leave yourself vulnerable to security issues, such as those caused by cybercriminals, without Microsoft’s help.
This is a significant development, as nearly 46% of Windows operating systems are still running Windows 10. The best way to stay up to date is to switch to Windows 11 for support. Installing the new operating system is pretty straightforward. However, if your tech infrastructure isnโt easy to switch, make sure to take advantage of the Extended Security Updates program and receive a 12-month extension of security updates.
Small Business Super Clearing House (SBSCH) Closure
While you may be familiar with Payday Super, youโre probably not familiar with the ATOโs free small business super clearing house closing next year. You are also probably unaware that the service ceased accepting new business registrations as of 1 October 2025. The decision to close the service was part of the upcoming Payday Super, and it will affect over 200,000 small businesses.
The change will require businesses that use the service to find an alternative solution by 1 July 2026.
Small business changes to look out for in 2026
Where 2025 was busy with new changes, 2026 will require businesses to make significant adjustments in how they conduct their payroll.
Payday Super
Payday Super has passed and will be mandatory for every Australian business to implement as part of the superannuation contribution compliance change. The law requires businesses to pay superannuation contributions within 7 business days of paying salary and wages. The change was introduced as a measure to tackle rising wage theft in unpaid employee super. Businesses will need to use a payroll system that is compliant with this change and the closure of the ATOโs SBSCH.
$20,000 instant asset write-off
Another development to watch out for is whether the promised $20,000 instant asset write-off will be available for the 2025-2026 financial year. A cost-saving measure that small businesses rely on, the Labor government announced it would extend the tax relief as part of its re-election promise. For businesses to utilise the asset write-off, legislation must be introduced and passed. As of now, the measure hasnโt been slated for introduction into the Senate, nor has it been cost-factored into the budget.
If not passed, this could impact the 2025-2026 income tax returns for businesses with a turnover of less than $10 million.
Preparing your small business for 2026
After a long year of significant changes and managing the stress of running a business, we can sometimes become complacent. However, the end of the year is an opportunity to prepare and plan for the new year. So make sure that you and your business are ready for the Payday Super changes and back yourself for 2026.
