Easter 2024 Payroll Processing for Public Holidays

Easter

Easter 2024 Payroll Processing for Public Holidays

South Australia

As of 1 January 2024 Easter Sunday was prescribed as a Public Holiday in South Australia. In previous years Public Holiday penalty rates did not apply for Easter Sunday in South Australia.

When processing payroll for the period that included Easter, South Australian employers now must pay Public Holiday penalty rates (rather than Sunday rates) for hours that their employees worked on Easter Sunday in addition to Good Friday, Easter Saturday and Easter Monday.

Victoria and New South Wales

When processing payroll for the period that included Easter, employers in Victoria and New South Wales must pay Public Holiday penalty rates for hours their employees worked on Good Friday, Easter Saturday, Easter Sunday and Easter Monday.

All employers

For employees who are normally rostered to work on any of the days over Easter, but did not work, employers must pay them for the hours they would normally work at base rates of pay exclusive of any other separately identifiable payment such as loadings and penalty rates.

Employees who are not normally rostered to work on any of the days over Easter (this is typically relevant to part-time employees), and did not work any hours on those days, are not paid for the Public Holiday.

A casual who was offered and accepted hours on a Public Holiday but then did not work those hours may be entitled to be paid for the Public Holiday, though the individual circumstances of why the hours were not worked will be relevant to deciding if the hours are paid or not.

Employers with Enterprise Agreements

Check the Public Holiday clauses in the EA for any additional clauses that may apply.

Typically EA’s will include a clause that sets out the specific Public Holidays AND a clause that says ‘and any other day that is proclaimed or prescribed’.

Awards

Some Awards have specific clauses that deal with employees on rostered days off on a Public Holiday, substituting Public Holidays and converting Public Holiday pay into additional leave. Check the Public Holiday section of your Award for any industry or profession specific clauses on how Public Holidays are treated.

We are here to assist you

As always, if you have specific questions about how the Public Holidays provisions apply to your employees, please contact us at admin@pinnaclehr.com.au or on (08) 8232 2820.