Following a period of significant reform, 2026 will mark a year of equally significant change to Australia’s workplace legislation. With rollouts that’ll impact everything from payroll to broader workforce planning, consider the following breakdown a simplified compliance digest.
It’s all about Payday Super
Active from: 1 July 2026
The headlining change on everybody’s mind is Payday Super.
From July 1st, businesses will be required to pay superannuation at the same time as wages or salaries, replacing the traditional quarterly model.
Effectively, super contributions must reach an employee’s fund within seven business days of payday, with the aim of not only improving retirement savings through quicker and more frequent compounding – but also reducing the risk of missed payments (and increasing visibility for said employees).
The first super contribution for a new employee, however, must be made within 20 business days of the salary/wages being paid.
Following the final increase effective 1 July 2025, super guarantee is now calculated as 12% of an employee’s qualifying earnings (QE), which is a new term that consolidates the familiar ordinary time earnings (OTE) with other payments, i.e. salary sacrifice contributions.
Replacing the current maximum of 200% super guarantee charge (SGC) remitted in part or in full, the revised penalties entail 25% or 50% of the unpaid SGC, depending on prior offences.
Paid parental leave continues to improve
Active from: 1 July 2026
Australia mightn’t be in the same league as Sweden or Japan just yet. But it’ll work towards those lofty standards this year when the government-funded allowance of paid parental leave (PPL) improves from 24 weeks to 26 weeks.
The amount of shared care leave reserved for each eligible parent in a couple will also be increased from three to four weeks on a “use it or lose it” basis, to encourage a better distribution of carer responsibilities, starting from July 1st (superannuation contributions included).
For reference, the maximum paid parental leave was 22 weeks back in 2024.
New gender equality targets
Active from: 1 April to 31 May 2026 (private sector) | 1 September to 31 October 2026 (public sector)
Due to recent amendments in the Workplace Gender Equality Act 2012, Australian businesses with 500 or more employees will be required to nominate and work towards specific gender equality targets.
Announced by the Workplace Gender Equality Agency (WGEA) last year, these reforms impact almost 2,000 employers, who all must choose three objectives from a prescribed list of numerical and action-based initiatives.
These gender equality targets may relate to flexible work conditions, pay equity, promotion opportunities, improving representation amongst the ranks, or sexual harassment safeguards.
At least one initiative must be numerical, and once selected, employers have three years to meet/make meaningful progress.
While this reform is explicitly aimed at large organisations, it exists within the WGEA’s wider push to influence Australian workplace practices as a whole – hopefully leading towards greater transparency in the pay gap, greater employer accountability to actually address inequality, as well as constructive scrutiny of fair and inclusive workplace policies.
A long-awaited outcome for NES review
Active from: Expected 2026
While outcomes are not yet confirmed, commentators and industry groups expect the review may result in changes to core employment standards, following the launch of the inquiry in November 2025 – the first comprehensive review of the National Employment Standards (NES) since the Fair Work Act 2009 was first introduced.
This could result in drastic legislative changes – such as increasing annual leave entitlements and capping maximum weekly hours – with potential considerations to address the removal of small business exemptions, AI-driven job losses, and even higher redundancy payouts.
For the uninitiated, the NES outlines guaranteed minimum terms and conditions for all national system employees, along with modern awards. This safety net of terms and conditions essentially underpins the bargaining system and serves a crucial role in the Australian workplace relations system.
Spearheaded by the House of Representatives Standing Committee on Employment, Workplace Relations, Skills, and Training – and arising from the 2022 Jobs and Skills Summit – this commitment will consider whether the NES continue to meet the needs of workers, employers, and the broader economy.
While the full scope/content of this review has yet to be officially publicised, we do know what this inquiry won’t focus on, given that they were either recently examined or are currently scheduled for a standalone effort: flexible working arrangements, casual employment, parental leave, and family and domestic violence leave.
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