Franchisors and franchisees must take action from today on a raft of regulatory changes including superannuation, minimum wage, parental leave, taxation, and SMS marketing.
Payday Super
From today, employers must pay superannuation at the same time as wages, rather than quarterly and the contributions generally need to reach an employee’s super fund within seven days of payday.
The ATO will use payroll and reporting data to monitor compliance.
Minimum wage
Employers must ensure eligible employees receive the correct minimum wage increase from the first full pay period starting on or after today, 1 July 2026.
The national minimum wage has risen to $1004.90 per week (based on a 38‑hour week for a full‑time employee), or $26.44 per hour. This is the minimum rate for adult employees not covered by an award or enterprise agreement
Casual employees entitled to the national minimum wage must be paid at least $33.05 per hour, which includes 25 per cent casual loading.
Employees covered by an award must receive a 4.75 per cent increase to their minimum wages, provided that the lowest rate in any award that applies to ongoing employment must be at least $1004.90 per week or $26.44 per hour.
Any entry-level rate that applies for the first six months of employment must be a minimum of $978.10 per week or $25.74 per hour.
Parental leave
Paid Parental Leave has increased to 26 weeks. While the payments are government-funded, employers will need to manage longer periods of employee leave.
Tax rules
Two tax-related changes take place from 1 July 2026.
Eligible companies that make a loss can use it to claim a refund on tax paid in the previous two income years.
The $20,000 instant asset write-off is now permanent so businesses with turnover up to $10 million can immediately deduct eligible assets costing less than $20,000.
SMS marketing
Businesses that send branded text messages using their business or brand name rather than a phone number must now register a sender ID on the new SMS Sender ID Register.
If your business uses branded sender IDs you’ll need to apply to register your sender ID through your telco or message provider.
Seafood labelling
There are new rules governing seafood labelling that affect restaurants, cafés, pubs, clubs, takeaways and food trucks.
These businesses must clearly communicate to customers the origin of any seafood served, labelling it Australian (A), imported (I) or mixed origin (M).
