{"dataset":"au-employment-statutory-caps","description":"Cited reference dataset of key Australian employment statutory thresholds (current financial year). Each record carries source_url, effective_from and a verified flag. FY2026-27 sweep 2026-07-23: every record re-verified against primary .gov.au sources (browser-UA fetch from residential IP). Penalty unit indexed $330 -> $364 from 1 Jul 2026, lifting all four civil-penalty maxima (contraventions BEFORE 1 Jul 2026 still attract the $330-based figures); high income threshold $183,100 -> $190,100; UD compensation cap $91,550 -> $95,050; ATO redundancy/ETP figures promoted to FY2026-27 per ATO tables.","generated_at":"2026-07-23T03:09:00.000Z","penalty_unit_used":364,"records":[{"key":"commonwealth_penalty_unit","label":"Commonwealth penalty unit value","value":364,"unit":"AUD","effective_from":"2026-07-01","source_name":"Crimes Act 1914 (Cth) s.4AA / ASIC penalty unit table","source_url":"https://www.asic.gov.au/about-asic/asic-investigations-and-enforcement/fines-and-penalties/","verified":true,"notes":"VERIFIED 2026-07-23 against ASIC Table 1 (browser-UA fetch): 'On or after 1 July 2026: $364'. Applies to offences/contraventions committed on/after 1 Jul 2026; 7 Nov 2024 - 30 Jun 2026 offences use $330. CPI-indexed every 3 years from 1 Jul 2026. (Prior AFSA source URL now 404s — ASIC table is the maintained public source.)"},{"key":"civil_penalty_standard_individual","label":"Maximum civil penalty per contravention — standard (individual)","value":21840,"unit":"AUD","effective_from":"2026-07-01","source_name":"Fair Work Act 2009 (Cth) s.539/546; FWO litigation","source_url":"https://www.fairwork.gov.au/about-us/compliance-and-enforcement/litigation","verified":true,"notes":"VERIFIED 2026-07-23 against FWO litigation page: 'for an individual: $21,840 per contravention'. = 60 penalty units x $364. Contraventions before 1 Jul 2026: $19,800. FWO also lists $109,200 for a company with fewer than 15 employees."},{"key":"civil_penalty_standard_body_corporate","label":"Maximum civil penalty per contravention — standard (body corporate, 15+ employees)","value":546000,"unit":"AUD","effective_from":"2026-07-01","source_name":"Fair Work Act 2009 (Cth) s.539/546; FWO litigation","source_url":"https://www.fairwork.gov.au/about-us/compliance-and-enforcement/litigation","verified":true,"notes":"VERIFIED 2026-07-23 against FWO litigation page: 'for a company with 15 or more employees: $546,000, or for contraventions relating to an underpayment, the greater of $546,000 or 3 times the underpayment amount per contravention.' Smaller company (<15 employees): $109,200. Contraventions before 1 Jul 2026: $495,000 / $99,000."},{"key":"civil_penalty_serious_individual","label":"Maximum civil penalty — serious contravention (individual)","value":218400,"unit":"AUD","effective_from":"2026-07-01","source_name":"Fair Work Act 2009 (Cth) s.557A; FWO litigation","source_url":"https://www.fairwork.gov.au/about-us/compliance-and-enforcement/litigation","verified":true,"notes":"VERIFIED 2026-07-23 against FWO litigation page: '$218,400 per contravention for some serious contraventions' (individual). = 10x standard. Contraventions before 1 Jul 2026: $198,000. Small company (<15) serious max: $1,092,000."},{"key":"civil_penalty_serious_body_corporate","label":"Maximum civil penalty — serious contravention (body corporate, 15+ employees)","value":5460000,"unit":"AUD","effective_from":"2026-07-01","source_name":"Fair Work Act 2009 (Cth) s.557A; FWO litigation","source_url":"https://www.fairwork.gov.au/about-us/compliance-and-enforcement/litigation","verified":true,"notes":"VERIFIED 2026-07-23 against FWO litigation page: '$5,460,000 per contravention for some serious contraventions' (company 15+ employees), or the greater of that and 3x the underpayment. Contraventions before 1 Jul 2026: $4,950,000. Small company (<15): $1,092,000."},{"key":"serious_contravention_multiplier","label":"Serious contraventions penalty multiplier","value":"10x the standard maximum, or for underpayments the greater of the serious cap or 3x the underpayment","unit":"multiplier","effective_from":"2024-02-27","source_name":"Fair Work Act 2009 (Cth) s.557A; FWO litigation","source_url":"https://www.fairwork.gov.au/about-us/compliance-and-enforcement/litigation","verified":true,"notes":"VERIFIED 2026-07-23 against FWO litigation page. Serious maxima remain 10x the standard (e.g. individual $21,840 -> $218,400; small company $109,200 -> $1,092,000; large company $546,000 -> $5,460,000). For underpayment contraventions the court imposes the greater of the serious cap or 3x the underpayment."},{"key":"high_income_threshold","label":"High income threshold (Fair Work, unfair dismissal)","value":190100,"unit":"AUD/year","effective_from":"2026-07-01","source_name":"Fair Work Commission","source_url":"https://www.fwc.gov.au/high-income-threshold","verified":true,"notes":"VERIFIED 2026-07-23 against fwc.gov.au/high-income-threshold: 'The high income threshold is currently $190,100' — applies to dismissals on/after 1 Jul 2026. Dismissals on/before 30 Jun 2026: $183,100. Adjusted annually 1 July."},{"key":"unfair_dismissal_compensation_cap","label":"Unfair dismissal compensation cap","value":95050,"unit":"AUD","effective_from":"2026-07-01","source_name":"Fair Work Commission (FW Act s.392)","source_url":"https://www.fwc.gov.au/compensation-cap","verified":true,"notes":"VERIFIED 2026-07-23 against fwc.gov.au/compensation-cap: '$95,050 for a dismissal that occurred on or after 1 July 2026' = lesser of 26 weeks pay or half the $190,100 high income threshold. Dismissals 1 Jul 2025 - 30 Jun 2026: $91,550."},{"key":"national_minimum_wage_hourly","label":"National Minimum Wage — hourly (from 1 July 2026)","value":26.44,"unit":"AUD/hour","effective_from":"2026-07-01","source_name":"Fair Work Commission — Annual Wage Review 2026","source_url":"https://www.fairwork.gov.au/about-us/workplace-laws/annual-wage-review/annual-wage-review-2026","verified":true,"notes":"AWR 2026 (decision 2 Jun 2026): NMW rose from $24.95 to $26.44/hr from the first full pay period on/after 1 Jul 2026 — now in effect. Cross-checked: DEWR Ministers media, FWC, Squire Patton Boggs."},{"key":"national_minimum_wage_weekly","label":"National Minimum Wage — weekly (from 1 July 2026)","value":1004.9,"unit":"AUD/week","effective_from":"2026-07-01","source_name":"Fair Work Commission — Annual Wage Review 2026","source_url":"https://www.fairwork.gov.au/about-us/workplace-laws/annual-wage-review/annual-wage-review-2026","verified":true,"notes":"AWR 2026: NMW rose from $948.10 to $1,004.90/week from the first full pay period on/after 1 Jul 2026 (first time above $1,000/wk) — now in effect. Award rates +4.75%. Cross-checked: DEWR Ministers media, FWC."},{"key":"genuine_redundancy_tax_free_base","label":"Genuine redundancy tax-free — base amount (FY2026-27)","value":13598,"unit":"AUD","effective_from":"2026-07-01","source_name":"Australian Taxation Office — Key super rates and thresholds, Table 20","source_url":"https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/employment-termination-payments","verified":true,"notes":"VERIFIED 2026-07-23 against ATO Table 20 (browser-UA fetch): 2026-27 base limit $13,598. Tax-free limit = $13,598 + ($6,801 x completed years of service). FY2025-26 was $13,100 + $6,552. Indexed to AWOTE each year."},{"key":"genuine_redundancy_tax_free_per_year","label":"Genuine redundancy tax-free — per completed year of service (FY2026-27)","value":6801,"unit":"AUD/year","effective_from":"2026-07-01","source_name":"Australian Taxation Office — Key super rates and thresholds, Table 20","source_url":"https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/employment-termination-payments","verified":true,"notes":"VERIFIED 2026-07-23 against ATO Table 20: 2026-27 'for each complete year of service' $6,801. FY2025-26 was $6,552."},{"key":"etp_cap","label":"ETP cap (employment termination payment) (FY2026-27)","value":270000,"unit":"AUD","effective_from":"2026-07-01","source_name":"Australian Taxation Office — Key super rates and thresholds, Table 17","source_url":"https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/employment-termination-payments","verified":true,"notes":"VERIFIED 2026-07-23 against ATO Table 17: 2026-27 life-benefit ETP cap $270,000 (2025-26: $260,000). The whole-of-income cap remains a separate $180,000 figure. Indexed to AWOTE in $5,000 increments."},{"key":"super_guarantee_rate","label":"Superannuation Guarantee rate (FY2026-27)","value":12,"unit":"percent","effective_from":"2025-07-01","source_name":"Australian Taxation Office","source_url":"https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/how-much-super-to-pay","verified":true,"notes":"SG rate is 12.0% from 1 Jul 2025 — final scheduled increase under current legislation; unchanged for FY2026-27. Re-checked 2026-07-23 (ATO)."}]}