Whether an additional public holiday is observed on Monday, 27 April 2026, depends on the specific legislation of the state or territory in which the employee is based, as there is no uniform national substitute holiday for Anzac Day.

In Australia, public holidays are governed by state and territory legislation. Whether a substitute holiday applies when Anzac Day falls on a Saturday generally turns on whether the jurisdiction’s laws declare a "substitute" or "additional" public holiday for that specific calendar event.

The situation is as follows:

*   **Jurisdictions without a guaranteed substitute:** In many Australian states and territories, Anzac Day is treated as a "static" public holiday. If it falls on a Saturday, it is not automatically substituted for the following Monday. In these jurisdictions, there is no public holiday on Monday, 27 April 2026, for the general workforce.
*   **Jurisdictions with specific provisions:** An employee’s entitlement turns on the specific Public Holidays Act (or equivalent) in their state or territory. Some jurisdictions may have specific provisions that declare a substitute day when a holiday falls on a weekend, or they may leave it to administrative proclamation. 

**Summary for the Payroll Officer:**
There is no uniform national public holiday on Monday, 27 April 2026. Because Australia does not have a single national law mandating a substitute holiday for Anzac Day when it falls on a weekend, the payroll officer must consult the specific public holiday legislation for each state or territory where their employees are located. Employees are not universally entitled to the Monday off; the entitlement is entirely dependent on the specific jurisdictional rules governing that location.