Bookeze

15/06/2026

Thanks Kelly 🥰

15/06/2026

Junior Pay Rates Abolished for 18–20 Year Olds

A major change is coming for young workers across Australia.
The Fair Work Commission has ruled to phase out junior pay rates for employees aged 18 and over in the retail, fast food and pharmacy sectors — a decision that will benefit around 500,000 young Australians.

Unions have described this as the biggest step toward wage equality since equal pay for women in the 1970s.

💡 What’s Changing?
Currently, junior employees are paid a percentage of the adult rate:
• 20‑year‑olds: 90%
• 19‑year‑olds: 80%
• 18‑year‑olds: 70%

Under the new ruling:
✔️ Workers aged 18–20 will transition to full adult rates
✔️ They must have 6 months of service with their employer to qualify
✔️ Junior rates will still apply to workers under 18
✔️ No changes for employees under 16

📅 When Will This Happen?
The change will be phased in over four years:
• Starts: December 2026
• Fully implemented: Mid‑2029

This gradual rollout gives employers time to adjust payroll budgets and workforce planning.

🔍 Why the Change?
After hearing evidence from more than 80 witnesses, the Fair Work Commission found no meaningful difference in the value of work performed by 18–20‑year‑olds compared to adults in the same classification.

📘 What Employers Should Do Now
• Review your workforce to identify affected employees
• Consider the financial impact of the staged increases
• Keep payroll systems updated for future changes
• Stay across Fair Work announcements as more details are released

https://www.fairwork.gov.au/pay-and-wages/minimum-wages/junior-pay-rates

15/06/2026

From a Sole Trader to now a team of 17, we are incredibly proud of our Bookeze journey and all the lessons you learn in business along the way.
Thanks to our wonderful team for both your support in business as well as the care and dedication you bring to our clients.
Thanks to our clients for trusting us to support your businesses as you grow and evolve. We truly love working with you.

09/06/2026

02/06/2026

📢Annual Wage Review 2026 (Released Today – 2 June)

The Fair Work Commission handed down its Annual Wage Review decision this morning, confirming several key changes from 1 July 2026.

🔹 4.75% increase to modern award minimum wages
Applies from the first full pay period on or after 1 July.

🔹 Structural changes to C13 & C14
C13 is being phased out over three stages, with C12 becoming the new lowest ongoing classification.
This year:

C13 receives an additional uplift (one‑third of the gap between C13 and C12)

C14 increases by the same percentage to maintain relativity

🔹 New minimum rates
C12: $1004.90/week or $26.44/hour

C14: $978.10/week or $25.74/hour

🔹 Gender pay equity adjustments
Further increases are being rolled out for:
children’s services employees, dental assistants, pathologists, disability home care workers, pharmacists, and other health professionals.

What this means for employers
Changes and updates will need to be made ahead of 1 July. Talk to your bookkeeper to find out more.

01/06/2026

Payroll tax is a state and territory tax on wages paid by employers once total taxable wages exceed the local threshold. It’s separate from PAYG withholding and superannuation, and each state sets its own thresholds, rates and rules.

Payroll tax can apply to:
• wages and salaries
• allowances and commissions
• director fees
• fringe benefits
• some contractor payments (depending on the state)

Who needs to register?
Any employer (or group of related employers) whose Australian wages exceed the threshold in a state or territory must register and lodge payroll tax. Businesses operating across multiple states may need to apportion wages and register in more than one jurisdiction.

Exemptions
Not all wages are taxable. Depending on the state, exemptions may apply for:
• apprentices and trainees
• certain parental leave payments
• defence force payments
• volunteer or emergency service leave
• some contractor arrangements (state‑specific rules apply)

2025–26 Payroll Tax Thresholds & Rates
QLD — $25,000 weekly threshold | 4.75%
NSW — Monthly thresholds $92,055–$101,918 | 5.45%
VIC — $75,000 monthly threshold | 4.85%
SA — $125,000 monthly threshold | 4.95%
NT — $125,000 monthly threshold | 5.5%
ACT — $166,666 monthly threshold | 6.85%
TAS — Monthly thresholds $95,890–$106,164 | 4%
WA — $83,333 monthly threshold | 5.5%

How We Help
Our payroll tax lodgement service ensures your business stays compliant by managing:
• monthly, biannual or annual payroll tax returns
• all calculations, documentation and lodgements
• liaison with the relevant state revenue office
• guidance on exemptions, grouping rules and contractor provisions

If you’re unsure whether your business needs to register or want support with ongoing lodgements, our team is here to help.

31/05/2026

Hello June. Hello Winter. Hello EOFY

July and August are our busiest time of year, so we’re starting preparations now as there’s a lot happening .....

📌EOFY
📌June Monthly BAS
📌June Quarterly BAS
📌STP Finalisation
📌Payday Super officially begins
📌TPAR preparation
📌Annual Payroll Tax Reconciliations