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Payroll Pre-Review
Checklist 2026

Print this page or save as PDF. Four sections to get your payroll ready for the 2026 Annual Wage Review under the Pastoral and Horticulture Awards.

Farm payroll

The Fair Work Commission's 2026 Annual Wage Review decision is expected in the first two weeks of June. New rates take effect from the first full pay period on or after 1 July 2026. This checklist gives you a three-stage plan: before the decision, when the decision drops, and straight after 1 July. Plus a piece-rate section because that is where most claims start.

📋
Get Your Baseline Ready
Item Done Not Yet Action Needed
List every employee, the award that covers them (MA000035 Pastoral or MA000028 Horticulture), and their classification level
Record each employee's current hourly rate, employment type (full-time / part-time / casual), and ordinary hours
Identify any piece-rate workers and document the current piece-rate equivalents
Check your payroll system will auto-update to the new minimum rates when the FWC decision is published (Xero, MYOB, KeyPay, etc.)
Confirm the awards reference your payroll system uses is current (some need manual update)
Review any allowances currently being paid (meal, tools, district, broken shift, leading hand, first aid)
Identify any classification errors and correct them now (do not carry these into the new rate cycle)
If you suspect underpayment in the last 6 years, get advice on remediation before the decision lands
📢
In the 3-Week Window
Item Done Not Yet Action Needed
Read the FWC decision and note the percentage increase to minimum wages
Update minimum rates for every classification in your payroll system (or verify auto-update worked)
Recalculate casual loadings (25 per cent on the new base rate)
Recalculate piece rates so they still average at least the new minimum hourly rate
Update all award-based allowances to the indexed amounts
Send a written notice to staff: their hourly rate increases from $X to $Y from the first pay period on or after 1 July
Update any internal pay schedules, contracts that reference specific dollar amounts, or rosters
✅
Verify and Audit
Item Done Not Yet Action Needed
Eyeball the first pay run after 1 July: are new rates flowing through correctly?
Verify casual loadings are being applied to overtime hours (not just ordinary hours)
Confirm allowances are being paid where conditions are met
Conduct a classification audit: is every worker in the correct classification level?
Spot-check superannuation calculations against new ordinary hourly rates
Save the FWC decision and your updated payroll baseline in your records (you may need to refer back)
🌾
Piece-Rate Workers (Horticulture)
Item In Place Not Yet Action Needed
Every piece-rate worker has a written piecework agreement (required under the Award)
You are tracking the actual hours each piece-rate worker is working each pay period
You are calculating the average hourly equivalent across the pay period for each piece-rate worker
You are paying the difference where the average falls below the minimum hourly rate (plus loading for casuals)
Piece rates are being reviewed and adjusted in line with each Annual Wage Review
Records of hours, pieces and pay are being kept for at least 7 years

Notes & Actions

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Related guides

2026 Annual Wage Review: What to Do Before 1 July What's coming, what to expect, and how to prepare your payroll for the increase. Payday Super 2026 for Farm Employers The other 1 July change: super must be paid within 7 days of every pay run. Are You Paying Your Farm Workers Correctly? Most underpayment is classification error that compounds over a season. Pay Compliance & Fair Work for Farms Award rates, payroll, and Fair Work compliance built for agriculture.