## Short answer

No. There is **no single, nationwide substitute public holiday on Monday 27 April 2026**. The "extra Monday" is not a uniform entitlement that applies to every employee across Australia.

In **2026 the Anzac Day public holiday falls on Saturday 25 April in every state and territory** — that part is uniform. What is **not** uniform is whether an *additional* substitute holiday is also created on the following Monday. Anzac Day is treated differently from holidays like Australia Day, Christmas Day and Boxing Day: in most jurisdictions it is fixed to 25 April as a day of commemoration and is **not** "rolled over" to a Monday when it lands on a weekend.

## Jurisdiction is the key variable

Anzac Day is governed by **each state's and territory's own public holiday legislation/gazettal**, not by a single federal list. Under the National Employment Standards (Fair Work Act 2009, s 115), an employee's public holidays are the days declared or gazetted as public holidays in the **state or territory where the employee works**. So the answer changes depending on the relevant jurisdiction:

- **Western Australia** – Provides an additional substitute public holiday when Anzac Day falls on a weekend, so a Monday (27 April 2026) holiday arises in WA.
- **Most other jurisdictions (NSW, Vic, Qld, SA, Tas, NT, ACT)** – Anzac Day is **not** substituted when it falls on a Saturday. The public holiday is simply Saturday 25 April 2026, with **no** extra Monday.

Because the rules differ, the payroll officer should **confirm against the official gazetted public holiday list for each state/territory in which the business has employees** for FY2025‑26, rather than rely on one national list.

## What an individual employee's answer turns on

1. **Which state or territory the employee works in** – this determines whether a substitute Monday even exists.
2. **The applicable industrial instrument** – the relevant modern award, enterprise agreement or contract, read with the NES, governs how the day is paid (public holiday penalty rates, payment for ordinary hours not worked under s 116, substitution clauses, etc.).
3. **Whether the employee would ordinarily work that day** – NES public holiday pay (payment at the base rate for ordinary hours that would otherwise have been worked) only bites where the day is a working day for that employee. For many employees, a **Saturday** Anzac Day is not an ordinary working day, so even the Saturday holiday may have limited payroll impact.

## Bottom line for payroll

- Do **not** code a national substitute public holiday for Monday 27 April 2026.
- Treat **Saturday 25 April 2026** as the Anzac Day public holiday in all jurisdictions.
- Apply a **Monday substitute only for employees covered by a jurisdiction whose gazette creates one (notably WA)**, after verifying the current gazetted list.
- Apply the correct entitlement per the employee's **award/agreement and ordinary working pattern**.

*This is a benchmarking hypothetical, not legal advice; confirm current gazetted dates and instrument terms before processing payroll.*