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What's changing in Australian workplace law

The pay rates, thresholds and rules that most affect Australian workplaces, the date each one last changed, and the changes already scheduled for future years. Written in plain English for both employers and employees, with a link to the official source for every figure.

General information only, not legal advice. Figures are drawn from the Fair Work Commission, the ATO and Services Australia and are checked against their published sources. Always confirm the current figure against the official source before you rely on it.

Scheduled changes

Confirmed changes that have been legislated or announced but have not yet taken effect. The current figure applies until the effective date.

From 1 July 2027

Income tax rate on $18,201–$45,000 band

15%→14% from 1 Jul 2027 (Cost of Living Tax Cuts Act 2024)

Now: 15%From 1 July 2027: 14%Official source →

Current figures and when they changed

The figures in force now, grouped by the date they last changed. This answers questions like “what changed on 1 July 2026?” at a glance.

Effective 1 July 2026

National Minimum Wage (hourly)

$26.44/hour

The lowest hourly rate an adult employee not covered by an award or agreement can be paid. Employers must pay at least this; employees on the minimum should see it reflected in their pay.

Took effect 1 July 2026Official source →

National Minimum Wage / PPL weekly rate (38h)

$1,004.90/week

The weekly equivalent of the national minimum wage (38 hours). It is also the weekly rate used for government Paid Parental Leave.

Took effect 1 July 2026Official source →

Maximum super contribution base (per year — quarterly cap abolished under Payday Super 1 Jul 2026)

$270,830

The earnings ceiling for compulsory super: employers are not required to pay the Super Guarantee on earnings above this. From 1 July 2026 the old quarterly cap is replaced by an annual figure under Payday Super.

Took effect 1 July 2026Official source →

High income threshold (unfair dismissal)

$190,100

Award-free and agreement-free employees earning above this generally cannot bring an unfair dismissal claim. Employers use it to gauge exposure; employees to check eligibility.

Took effect 1 July 2026Official source →

FWC compensation cap (= high income threshold / 2; dismissals on/after 1 Jul 2026 — $91,550 governs earlier dismissals)

$95,050

The most the Fair Work Commission can order as compensation for an unfair dismissal — half the high income threshold.

Took effect 1 July 2026Official source →

Paid Parental Leave individual income test (2025-26 reference-year income; governs claims from 1 Jul 2026)

$186,487

The individual income test that decides whether a parent qualifies for government Paid Parental Leave.

Took effect 1 July 2026Official source →

Paid Parental Leave family income test (2025-26 reference-year income; governs claims from 1 Jul 2026)

$386,525

The family income test that decides whether a parent qualifies for government Paid Parental Leave when the individual test is not met.

Took effect 1 July 2026Official source →

PPL weeks — births from 1 Jul 2026 (current cohort)

26 weeks

Weeks of government Paid Parental Leave available to families whose child arrives from 1 July 2026.

Took effect 1 July 2026Official source →

HECS-HELP minimum repayment threshold

$69,528

The income at which compulsory HECS-HELP study and training loan repayments begin.

Took effect 1 July 2026Official source →

Income tax rate on $18,201–$45,000 band

15%

The income tax rate applied to the $18,201–$45,000 band, which flows through to take-home pay.

Took effect 1 July 2026Official source →

Effective 1 July 2025

Super Guarantee rate

12%

The Super Guarantee — the share of an employee's ordinary earnings the employer must pay into their super fund on top of wages.

Took effect 1 July 2025Official source →

PPL weeks — births 1 Jul 2025–30 Jun 2026

24 weeks

Weeks of government Paid Parental Leave available to families whose child arrived between 1 July 2025 and 30 June 2026.

Took effect 1 July 2025Official source →

Genuine redundancy tax-free base (ATO)

$13,598

The tax-free base amount of a genuine redundancy payment, before the per-year-of-service amount is added.

Took effect 1 July 2025Official source →

Genuine redundancy tax-free per year of service (ATO)

$6,801

The additional tax-free amount of a genuine redundancy payment for each completed year of service.

Took effect 1 July 2025Official source →

Work out what a change means for you

Our pay and entitlement calculators use these figures, so they stay current as rates change. Or see the latest tribunal and court decisions in Fair Work this week.