The Fair Work Commission, for example, reviews wages annually (from 1 July 2026, minimum award wages increased by 4.75%, while the National Minimum Wage increased to $26.44 per hour). For payroll teams, maintaining compliance isn’t a set-and-forget configuration. It’s an ongoing exercise of interpretation and maintenance. The State Layer Federal workplace law is only part of the picture. Payroll tax is imposed by Australia’s states and territories, with different thresholds, rates, and rules applying depending on where employees work. Interstate wages can also affect the applicable threshold. That matters as soon as a workforce becomes geographically distributed. A business with employees in Sydney, Melbourne, and Brisbane isn’t necessarily subject to a single payroll tax calculation simply because it has one Australian payroll function. The same principle applies to public holidays and some employment conditions. Australia maintains different state and territory
A business with employees in Sydney, Melbourne, and Brisbane isn’t necessarily subject to a single payroll tax calculation simply because it has one Australian payroll function.
arrangements, including regional variations, meaning geography itself becomes another input into the calculation. Super Has Become an Immediate Payroll Responsibility Australia’s compulsory superannuation system adds another layer, and Payday Super has materially changed the operating environment as of 1 July 2026. Super is now required to be paid in line with wages, with contributions generally needing to reach the employee’s fund within seven business days of payday. This changes far more than payment frequency. Payday Super compresses the timeframe for payroll teams to detect errors, resolve exceptions, process contributions, and ensure the data
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ISSUE 27 GLOBAL PAYROLL MAGAZINE
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