Three changes every venue owner should know about
These affect almost every hospitality business with staff. If you're not sure your payroll has caught up, ask us to check.
Payday Super
Super must now be paid each payday, not quarterly. Contributions are generally due in employees' super funds within 7 business days after payday. The ATO's Small Business Superannuation Clearing House closed on 1 July 2026, so employers who used it need another way to pay.
Source: ATO, Payday Super changeover guidance (updated 10 August 2026) and Payday Super communication toolkit (updated 21 July 2026).
Award rates up 4.75%
The Fair Work Commission's Annual Wage Review 2026 increased modern award minimum rates by 4.75%, from the first full pay period starting on or after 1 July 2026. The lowest classification levels (C13 and C14) rose by more because of a structural adjustment, so check entry-level rates against your award's pay guide. The national minimum wage is now $1,004.90 a week, or $26.44 an hour.
Source: Fair Work Commission, Annual Wage Review 2026 decision announcement (2 June 2026).
NSW payroll tax
The NSW rate is 5.45% on wages above a $1.2 million annual threshold. If your venues are grouped (for example, through common ownership), only one group member can claim the NSW threshold. Where a group also pays wages in other states, the NSW threshold is apportioned. Other states have their own rates and thresholds.
Source: Revenue NSW, Payroll tax thresholds and rates (updated 1 July 2026).
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