Payroll
Hiring Christmas casuals: your payroll and Payday Super checklist
For many Cairns businesses — retail, hospitality, tourism — November and December mean extra hands on deck. Seasonal casuals are a great help, but they're also where payroll mistakes creep in: missing paperwork, the wrong award rate, or super paid late. This is the first Christmas under Payday Super, so it's worth getting the set-up right before their first shift.
Before their first shift: the paperwork
Every new casual needs the same onboarding as a permanent employee. Collect and file:
- A TFN declaration, lodged through your payroll software.
- A super standard choice form, so you pay into the right fund (or their stapled fund if they don't choose).
- The Fair Work Information Statement and the Casual Employment Information Statement.
- Bank details, emergency contact and a signed employment offer stating they're casual.
Check the award and the rate
Most seasonal roles fall under a modern award — the General Retail Industry Award, the Hospitality Industry (General) Award or the Restaurant Industry Award are the common ones locally. Casuals receive a casual loading on top of the base rate, and penalty rates usually apply for weekends, evenings and public holidays — including Christmas Day, Boxing Day and New Year's Day.
Set the employee up in QuickBooks Online, Xero or MYOB with the correct award classification and pay items from day one. Fixing underpayments after the season is far harder than setting it up right.
Single Touch Payroll from the first pay
Every pay run, including a casual's very first one, must be reported to the ATO through Single Touch Payroll. Make sure the employee's STP details — income type, employment basis (casual) and tax treatment — are correct before you finalise the pay. When a seasonal employee finishes, record their termination date so their STP record is complete.
Payday Super: the big change this year
Since 1 July 2026, employers must pay super at the same time as wages — the contribution needs to reach the employee's fund within seven days of payday, rather than at the end of the quarter. That applies to casuals too, no matter how short their stint.
Christmas is when this gets tested: more people on the books, irregular shifts and a holiday shutdown in the middle. Plan your super payments alongside each pay run, and check that your clearing house or payroll software is submitting on time over the break.
Plan for the Christmas shutdown
- Bring pay runs forward if your office closes over the break, and pay the super with them.
- Check public holiday rates for anyone working 25 and 26 December and 1 January.
- Confirm your bank's cut-off dates so wages land on time.
- Keep timesheets for every casual — you'll need them if a pay query comes up later.
Need a hand with seasonal payroll?
Our Cairns-based team runs payroll, STP and Payday Super for businesses across Far North Queensland and Australia-wide. If you're putting on casuals this year, we can set them up correctly and make sure every pay run and super payment goes out on time.
Want a hand with this?
Pro-Advisor Online looks after BAS, bank feeds and payroll for Australian businesses every week. Book a free chat and we'll point you in the right direction — no obligation.