A bookkeeping practice runs payroll for around 40 clients, each on its own cycle: some weekly, some fortnightly, a few monthly. Under the old rules, super was one job a quarter and simple to keep an eye on. Payday Super changed the shape of it. Now super is due within days of each pay run, so every client throws off a fresh deadline every time they pay their people.
That turned a quarterly task into a constant background worry. Someone had to hold every client's pay schedule in their head, work out when each super payment fell due, and get the reminder out with enough lead time for the client to fund it. Miss one and the client is exposed to the super guarantee charge and the practice wears the blame. Keeping it all straight by hand across 40 clients meant a weekly scramble and no easy way to be sure nothing had slipped.