Workplace law changes to plan for in 2026: what employers need to know
With many employers preparing to recruit and grow their workforce, now is the right time to understand key legislative changes coming into effect in 2026. Two significant updates, Payday Superannuation and changes to the Children’s Services Award, will impact payroll processes and award compliance.
Understanding what’s changing, and preparing early, can help employers remain compliant, avoid penalties and support a smooth transition for their workforce.
Payday Superannuation: what’s changing from 1 July 2026
From 1 July 2026, employers will be required to make superannuation contributions at the same time as wages are paid.
At present, employers must pay superannuation at least quarterly into an employee’s nominated account. Late payments can attract additional charges and may breach the Fair Work Act, an award or an enterprise agreement.
Under the new rules:
- Super contributions must be paid alongside wages
- Contributions must be received by the employee’s super fund within the prescribed timeframe of 7 business days.
- For new employees, the first super contribution must be paid within 20 business days of wages being paid
- The Australian Taxation Office (ATO) will remain the primary regulator and enforcement agency. Superannuation Guarantee Charge (SGC) penalties will continue to apply for late or unpaid contributions.
The ATO is advising employers to start planning early by:
- Reviewing payroll systems and processes – especially if super is paid by employers quarterly
- Speaking with payroll software providers, accountants or registered tax professionals
- Allowing time to test and adjust systems before the changes take effect
Children’s Services Award changes from 1 March 2026
The Fair Work Commission has announced changes to the Children’s Services Award as part of its Gender-based undervaluation review. These changes will apply from 1 March 2026.
A new classification structure:
- Existing classifications will be simplified into 8 new Children’s Services Employee (CSE) levels
- Classification translation arrangements will help employers and employees understand how roles move from old to new CSE levels. Employers will need to review each employee’s classification to ensure correct mapping to the new CSE levels.
- Additional changes apply to cooks who are required to hold qualifications allowing them to assist as educators ‘on the floor’ when needed
Pay rate changes:
- New minimum pay rates will apply from the first full pay period on or after 1 March 2026
- Some allowances will increase as a result of higher pay rates
- Further increases will occur annually on 30 June until 2028 or 2029, depending on classification
- Employees already receiving above-award rates as at 28 February 2026 will continue to receive the higher amount
Getting ready for 2026
Fair Work provides a range of tools and resources to help employers understand their obligations, particularly during busy recruitment periods. Reviewing these resources now can support confident hiring and workforce planning in the year ahead.
Find out more about the Payday Super rule changes.
Find out more about the changes to the Children’s Services Award.