Employment law and taxation changes for the 2024/2025 financial year

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The commencement of the new financial year brings with it important changes to minimum wages, unfair dismissal regulation and various tax thresholds and rates.

In this article, our Workplace & Employment and Taxation teams have summarised the significant changes about which employers need to be aware. Depending on your individual circumstances, immediate action may be required from 1 July 2024 to ensure ongoing regulatory compliance.

Key Takeouts

Minimum wage rates rise by 3.75% under national system, effective July 1, 2024.

From 1 July 2024, new rights have been inserted into modern awards for union delegates in workplaces.

The superannuation guarantee percentage increases to 11.5% from 1 July 2024.

Employment law changes 

Increases to minimum wage rates for national system employers

Minimum wage rates for WA system employers

Unfair dismissal protection thresholds

Key tax rate and threshold changes

Fair Work Ombudsman Information Statements

Employment termination payments (ETP)

Civil penalties

Genuine redundancy payments

New union delegate rights in modern awards and enterprise agreements

Superannuation

For more information about the changes to be introduced, please contact HopgoodGanim Lawyer’s Workplace & Employment Law and Taxation teams.

|By Adele Garnett & Saxon Rose