What Changes and When: Australian Pay and Tax Dates, 1 July 2026 to 1 July 2027

At a glance

1. 1 July 2026Already in force

   The 2026-27 year started: lower tax rate, higher minimum wage, Payday Super

2. 1 December 2026Upcoming

   Junior pay phase-in starts for 18 to 20 year olds on three awards

3. 1 January 2027No change found

   No national tax, super or minimum wage rate change dated 1 January 2027 found

4. 1 June 2027Upcoming

   HELP debts are indexed again

5. 30 June 2027Upcoming

   The 2026-27 income year ends

6. 1 July 2027Upcoming

   Second tax rate cut, new minimum wage, junior step, CGT change

Add upcoming dates to your calendar (.ics)

The file works in Google Calendar, Apple Calendar and Outlook. It is a snapshot of this page, so download it again if a date changes. For business deadlines (BAS, PAYG instalments, STP) see the tax calendar.

1 July 2026

Already in force

The 2026-27 year started: lower tax rate, higher minimum wage, Payday Super.

• The tax rate on income from $18,201 to $45,000 fell from 16% to 15%. Other rates and thresholds are unchanged. More detail.
• The National Minimum Wage rose to $26.44 an hour, $1,004.90 for a 38-hour week (from $24.95 and $948.00), from the first full pay period on or after this date. More detail.
• Payday Super began: super guarantee is owed on each payday and must reach the fund within 7 business days (20 for a new employee or a new fund). More detail.
• The Commonwealth penalty unit rose to $364 (from $330). More detail.

1 December 2026

Upcoming

Junior pay phase-in starts for 18 to 20 year olds on three awards.

• Applies from the first full pay period on or after 1 December 2026, only to employees with more than 6 months with their employer with their employer, on the General Retail Industry Award 2020, the Fast Food Industry Award 2020 and the Pharmacy Industry Award 2020 (pharmacy assistant levels 1 and 2). More detail.
• Retail and fast food step the 18, 19 and 20 year old percentages of the adult rate in six-monthly stages: 18 year olds go from 70% to 75%, 19 year olds from 80% to 85%, and fast food 20 year olds from 90% to 95%. Retail 20 year olds with over 6 months already receive 100%. More detail.
• This is a phase-in, not a jump to the adult rate: full adult rates arrive in stages through 2029. Under-18 rates are unchanged. It does not change the National Minimum Wage.

1 January 2027

No change found

No national tax, super or minimum wage rate change dated 1 January 2027 found.

• The changes this page tracks (income tax rates, the National Minimum Wage, the junior award steps, CGT) take effect on 1 July or on a date set in a specific determination. None of them is dated 1 January.
• 1 January 2027 is a public holiday in every state and territory, which can move a pay day or a lodgment date. More detail.
• If you have seen a different claim, check it against the ATO, Fair Work Ombudsman or Fair Work Commission page it cites before acting on it.

1 June 2027

Upcoming

HELP debts are indexed again.

• Study and training loan balances are indexed each year on 1 June (the last was 1 June 2026, at 2.8%). The 2027 rate has not been published. A voluntary repayment made before that date is applied before indexation. More detail.
• Repayment thresholds for 2027-28 have not been announced; the 2026-27 minimum threshold is $69,528.

30 June 2027

Upcoming

The 2026-27 income year ends.

• Last day for deductible spending, super contributions that count for this year, and donations. More detail.

1 July 2027

Upcoming

Second tax rate cut, new minimum wage, junior step, CGT change.

• The legislated cut takes the rate on $18,201 to $45,000 from 15% to 14% (Act No. 28 of 2025). Thresholds are unchanged. More detail.
• The Annual Wage Review 2027 outcome operates from 1 July 2027. The new rate is not known until the Fair Work Commission decides it (the 2026 decision was made on 2 June 2026). More detail.
• Next junior step: retail and fast food 18, 19 and 20 year olds move to 80%, 90% and 100% (retail 20 year olds stay at 100%); pharmacy assistants to 85%, 95% and 100%. More detail.
• The 50% CGT discount for individuals, trusts and partnerships is replaced with cost base indexation and a 30% minimum tax rate on gains that accrue on and after this date. Nothing changes for assets sold in 2026-27. More detail.

What the two tax cuts are worth at each salary

The rate on income between $18,201 and $45,000 goes 16%, then 15% (1 July 2026), then 14% (1 July 2027). Each step is worth the same flat amount to anyone earning $45,000 or more and less to people earning below that. The table shows the change in take-home pay after income tax (low income tax offset applied) and the Medicare levy, for an Australian resident for a full year with no HECS-HELP.

Worked example: on $80,000 the 1 July 2026 cut adds +$268 a year and the 2027 cut a further +$268. Work out your own figure in the take-home pay calculator or see every salary in the Australian Pay Report 2026. The scales behind the table are in the open tax and pay data.

The junior phase-in, step by step

For employees aged 18 to 20 with more than 6 months with their employer, the awards below move toward the adult rate in stages, each starting from the first full pay period on or after the date. Under-18 rates are unchanged. The numbers are the percentage of the adult classification rate.

See the dollar rates on junior pay rates, the retail and fast food award pages, and the age pages such as minimum wage at 19.

Using this page

• Employees and students. Check the date before assuming a rise: most national rates change on 1 July, and the December junior step applies only to specific awards and only after 6 months with an employer.
• Payroll and HR. Put 1 December 2026 and 1 July 2027 in the payroll calendar now. Show the current figures on your own site with the live figure badges.
• Writers. Quote any date with the link below. Tables of the underlying rates are free to download from the tax and pay data page.

Cite this page

You are welcome to quote or link to any date on this page. The permanent address is https://pay-calculator-australia.com/pay-and-tax-changes-calendar/. The page is re-checked and its version and date updated whenever a source changes.

Pay Calculator Australia (2026). Pay and Tax Changes Calendar: what changes and when, 1 July 2026 to 1 July 2027 (version 1.0). Retrieved 5 October 2026, from https://pay-calculator-australia.com/pay-and-tax-changes-calendar/

<a href="https://pay-calculator-australia.com/pay-and-tax-changes-calendar/">Pay and Tax Changes Calendar</a> (Pay Calculator Australia)

Questions about the dates