A major change is coming updating superannuation contributions. The TTIA’s Brian Beecroft clarifies the situation for workers and employers.
Tree contractors should be aware that from July 1, 2026, employers will need to pay super with each payday, not quarterly. Now is the time to review business cash flow and update payroll systems to stay compliant.
For more information and an explanation of the changes updating superannuation contributions, visit ato.gov.au.
Public holidays
The TTIA National Timber Members’ Hotline has had queries seeking clarification on the entitlement due when an employee falls ill on a declared public holiday. There are several conditions relating to payment while on holiday that employers should be aware of. Here’s a brief overview.
According to the Fair Work Act (s98):
• If the period an employee takes paid personal/carer’s leave includes a day or part day that is a public holiday, the employee is taken to be on the public holiday and not absent on paid personal/carer’s leave. They must therefore be paid for the public holiday.
• If a public holiday falls during a period of annual leave, an employee is paid for the public holiday. This includes any hours that fall on a part-day public holiday.
• Under the Fair Work Act (s89), if a public holiday (or part-holiday) falls during a period of annual leave, or a period where an employee is eligible for personal/carer’s leave (including compassionate leave) or community service leave, the employee is taken not to be on annual leave for each day eligible for the other leave or public holiday.
• If a public holiday falls during a period of annual leave, an employee is paid for the public holiday. This includes any hours that fall on a part-day public holiday.
• Under the Fair Work Act (s89), if a public holiday (or part-holiday) falls during a period of annual leave, or a period where an employee is eligible for personal/carer’s leave (including compassionate leave) or community service leave, the employee is taken not to be on annual leave for each day eligible for the other leave or public holiday. The period of annual leave is not extended by any such absence, but the employee is to be re-credited annual leave for each day of eligible absence.
• An employee isn’t paid for any public holiday that falls during a time when the employee is on unpaid leave.
• Whether a public holiday extends a period of long service leave will depend on the relevant Commonwealth, State, or Territory long service leave legislation.
Payment for holidays not worked
Under the Fair Work Act (s116), an employee is to be paid at their ‘base rate of pay’ for their ordinary hours of work when absent on a specified public holiday.
‘Base rate of pay’ is an employee’s ordinary rate of pay excluding incentive-based payments and bonuses, loadings, monetary allowances, overtime or penalty rates, or any other separately identifiable amounts. This means an employee will be paid at their ordinary rate of pay, excluding the appropriate public holiday penalty payment (had the employee worked), provided by the applicable modern award or enterprise agreement.
For clarification on any award-related issues and updating superannuation contributions, speak to one of the TTIA team on (02) 9264 0011. For more information on TTIA, visit ttia.asn.au.