If you employ staff, the end of year holidays are close enough that rosters and pay questions need answers now. According to the Fair Work Ombudsman's 2026 public holidays list, Christmas Day is Friday 25 December and Boxing Day is Saturday 26 December. In some places, including the ACT, the Northern Territory, Queensland and Tasmania, there is also a holiday on Monday 28 December. Which days apply depends on where your staff work, so check your own state or territory list.

If your team is not working

Under the National Employment Standards, employees other than casuals who normally work on the day a public holiday falls are entitled to be paid their base pay rate for the ordinary hours they would have worked. The base rate does not include penalty rates or overtime. Workers who are not rostered on that day are generally not paid for it.

If your team is working

Penalty rates for working on a public holiday are set by the relevant award or registered agreement, so the rate depends on which one covers your employee. Some awards provide penalty rates, while others provide a different day off or extra annual leave. Do not guess: look up the award for each role before you build the roster, because a mistake repeats every time that person works a holiday.

Employees are also protected from adverse action if they reasonably refuse to work on a public holiday, so asking nicely and giving notice matters.

A quick checklist

  • Confirm the dates for each state or territory where you have staff.
  • Find the award or agreement that covers each employee and note the holiday rates.
  • Roster early and ask for volunteers before you allocate holiday shifts.
  • Put requests in writing so there is a clear record of what you asked and what was agreed.
  • Tell your payroll provider which days are holidays so loadings and base pay are set correctly.
  • Budget the extra wages now so the cost does not surprise your cash flow in January.

Closing for a few days?

If you plan a shutdown, the rules about annual leave and public holidays are different again, and we covered them in an earlier article on Christmas shutdowns. The short version: work out what each employee is owed before you announce dates.

When in doubt, the Fair Work Ombudsman offers free guidance through its website, and your accountant or payroll provider can help you check pay rates before the holidays arrive.

This article is general information only and does not take your circumstances into account. Check the Fair Work Ombudsman website or speak to a qualified professional about your situation.