AU

Australia: Payroll & Employment Facts

Maintained byWhichapp Research
Last verified2026-06-06
Dataset2026 statutory
Source-verified — every figure links to its official source Currency · AUD How we verify ↗

Verified statutory employment facts for Australia, each with its official source and the date it applies from. This is our reference record. For provider choice and hiring advice, see the Australia employer-of-record guide and the Australia country hub.

What is the minimum wage in Australia?

National minimum wage
$24.95 / hour
Effective 2025-07-01 fwc.gov.au High
Next review date
2026-07-01
Effective 2025-07-01 fwc.gov.au High

What employer social contributions apply in Australia?

Rates are a percentage of gross wage, applied up to the annual contribution ceiling.

Employer social security rate
0.00%
Checked 2026-06-06 taxsummaries.pwc.com
Pension
12.00%
Effective 2025-07-01 ato.gov.au
Healthcare
0.00%
Checked 2026-06-06 ato.gov.au
State/Territory Payroll Tax
0 to 6.85%
Effective 2025-07-01 revenue.nsw.gov.au
Annual contribution ceiling
270,680 AUD
Effective 2025-07-01 ato.gov.au High
Total employer burden
12.00%
Effective 2025-07-01 taxsummaries.pwc.com

What notice and leave rules apply in Australia?

Statutory minimum notice the employer must give, by completed length of service.

Length of serviceEmployer notice
0 to 11 months1 weeks
12 to 35 months2 weeks
36 to 59 months3 weeks
60+ months4 weeks
Checked 2026-06-06 fairwork.gov.au
Payment in lieu of notice (PILON)
Permitted
Checked 2026-06-06 fairwork.gov.au
Minimum annual leave
20 days
Checked 2026-06-06 fairwork.gov.au
Annual leave includes public holidays
No
Checked 2026-06-06 fairwork.gov.au
Public holidays per year
7 days
Checked 2026-06-06 fairwork.gov.au

Is 13th-month pay required in Australia?

None of the following are mandated by statute; they may still arise from a contract or collective agreement.

Thirteenth-month pay required
No
Effective 2010-01-01 taxsummaries.pwc.com High
Profit sharing required
No
Effective 2010-01-01 taxsummaries.pwc.com High
Holiday bonus required
No
Effective 2010-01-01 taxsummaries.pwc.com High

How is severance calculated in Australia?

Formula
Statutory redundancy pay is calculated based on a sliding scale determined by the employee's period of continuous service. The payment is a set number of weeks' pay for each completed year bracket, not a cumulative multiplier per year. The amount is calculated using the employee's base rate of pay for their ordinary hours of work.
Checked 2026-06-06 legislation.gov.au Medium
Per-year multiplier
Not available
Minimum qualifying tenure
12 months
Checked 2026-06-06 legislation.gov.au Medium
Calculation base
Basic
Checked 2026-06-06 legislation.gov.au Medium

This is a reference record of statutory minimums, not legal advice. Figures can be exceeded by contract, works-council, or collective-bargaining agreements, and accident-insurance and care rates vary by case. Confirm against the linked official source before acting.

Maintained by Whichapp · How we verify our data · Australia country hub