The super, tax, payroll and workplace-law dates every Australian employer must hit across the 2026-27 financial year — including the switch to Payday Super, the final quarterly SG, STP finalisation, BAS, FBT, payroll tax and workers comp. Each date says what's due, who it applies to, and links the official ATO, Fair Work or state source.
General information only, not legal, tax or financial advice. Dates are drawn from the ATO, the Fair Work Commission and state revenue offices and workers-compensation insurers, and were checked against their published sources on 5 July 2026. Payroll tax and workers compensation deadlines vary by state or territory — always confirm the date for your jurisdiction. Where a due date falls on a weekend or public holiday it generally moves to the next business day.
The Annual Wage Review 2026 increases take effect from the first full pay period starting on or after 1 July 2026. The national minimum wage is $26.44/hour ($1,004.90 for a 38-hour week) and modern award minimum rates rise. Update payroll before the first full pay period.
From 1 July 2026 super guarantee must be paid on payday, not quarterly. Contributions must be received by each employee's fund within 7 business days of payday. The SG rate is 12%. This replaces the quarterly system for ordinary earnings paid on or after 1 July 2026.
Workers compensation policy years generally renew from 1 July. Declare actual wages / certify rateable remuneration and pay or renew your policy. State-based: the exact window is set by your insurer's renewal notice — e.g. icare (NSW) actual-wages declaration and WorkSafe Victoria certification of rateable remuneration. Missing it can mean an estimated (higher) premium and penalties.
Finalise your STP data for the 2025-26 year by 14 July 2026 so employees' income statements are marked 'Tax ready' in myGov. Make the finalisation declaration for each employee you paid during the year.
Lodge the 2025-26 annual payroll tax reconciliation. State-based: Victoria is due 21 July, NSW 28 July, with other states/territories on their own dates — check your state revenue office. Reconciles the monthly payments against your actual annual wages and deduction entitlement.
The last quarterly SG payment — covering the 1 April to 30 June 2026 quarter (earnings paid up to 30 June 2026). Contributions must be received by each employee's fund on or before 28 July 2026. From 1 July 2026 onward, Payday Super replaces the quarterly cycle.
Lodge and pay the Q4 2025-26 business activity statement: GST, PAYG withholding and PAYG instalments. Lodging online may give you an extra two weeks; a registered agent may have a later concessional date.
Victoria's right to request working from home is scheduled to commence on 1 September 2026 for covered employees, with small business following from 1 July 2027. Employers should review how they receive, consider and respond to WFH requests. Confirm commencement once the Bill passes.
Lodge and pay the Q1 2026-27 business activity statement. Lodging online may give you an extra two weeks.
Lodge and pay the Q2 2026-27 business activity statement. Note the Q2 date is 28 February, not 28 January — it carries a one-month concession over the Christmas period.
The fringe benefits tax year runs 1 April to 31 March. At 31 March 2027 tally the fringe benefits provided during 2026-27 and identify reportable fringe benefits amounts for employees' income statements.
Lodge and pay the Q3 2026-27 business activity statement. Lodging online may give you an extra two weeks.
Lodge your 2026-27 FBT return and pay any FBT by 21 May 2027 if you lodge by paper or lodge yourself. If a registered tax agent lodges electronically for you, 25 June 2027 applies instead.
Where a registered tax agent lodges your 2026-27 FBT return electronically, the lodgment and payment due date is 25 June 2027. Your agent must add you to their FBT client list before 21 May 2027 for this concession to apply.
These are tied to each employee's own dates rather than a single deadline, so they are not in the downloadable calendar — track them per employee.
No single national date — tied to each casual's own start date. Give the Casual Employment Information Statement (CEIS) at engagement, at 6 months (small business) and at 12 months, then again every 12 months. Under the employee-choice pathway a casual can notify you they believe they no longer meet the casual definition; you must respond within 21 days. Track each employee's anniversary.
The last quarterly SG payment is due 28 July 2026, covering the 1 April to 30 June 2026 quarter. From 1 July 2026, Payday Super replaces the quarterly system — super must be paid on payday and reach each employee's fund within 7 business days.
Employers must finalise their Single Touch Payroll data for the 2025-26 year by 14 July 2026, so employees' income statements show as 'Tax ready' in myGov.
The fringe benefits tax year ends 31 March 2027. The 2026-27 FBT return and payment are due by 21 May 2027 if you lodge yourself or by paper, or 25 June 2027 if a registered tax agent lodges electronically for you.
It is state-based. Victoria's 2025-26 annual reconciliation is due 21 July 2026 and NSW is due 28 July 2026, with other states and territories on their own dates. Check your state revenue office.
The Annual Wage Review 2026 increases apply from the first full pay period starting on or after 1 July 2026 — not necessarily 1 July itself. The national minimum wage is $26.44 per hour ($1,004.90 a week).
Cost the switch to Payday Super with the Payday Super cost calculator, see when a pay rise takes effect with the Pay Rise Start Date calculator and model an above-award rise with the Above-Award Pay Rise calculator. Full on-costs of an employee sit in the Hiring Cost (TCO) calculator. See the figures behind these dates in what's changing in Australian workplace law, or the full employer toolkit.