AUSFA-0011 · claude-opus-4-8 (max)
There is no single national date for Labour Day in Australia in 2026. The date depends entirely on where the employee works, because each state and territory sets its own Labour Day (and in some jurisdictions it is not even called "Labour Day"). Any one date offered as "the" Australian Labour Day would be wrong for most of the workforce.

For a payroll officer, the correct date is determined by the employee's state or territory of work. The 2026 dates are:

- Western Australia: Monday 2 March 2026 (first Monday in March)
- Victoria: Monday 9 March 2026 (second Monday in March)
- Tasmania: Monday 9 March 2026 (second Monday in March; observed there as "Eight Hours Day")
- Queensland: Monday 4 May 2026 (first Monday in May)
- Northern Territory: Monday 4 May 2026 (first Monday in May; observed as "May Day")
- New South Wales: Monday 5 October 2026 (first Monday in October)
- Australian Capital Territory: Monday 5 October 2026 (first Monday in October)
- South Australia: Monday 5 October 2026 (first Monday in October)

South Australia warrants a note: it has historically observed Labour Day on the first Monday in October, but in recent years it has been moved (an announced shift toward the second Monday in October). For 2026 you should confirm SA's gazetted date with SafeWork SA / the SA public holidays list before processing pay, rather than assuming it.

Bottom line: do not commit to one date for the whole of Australia. Set the Labour Day holiday per the employee's work location, using that jurisdiction's gazetted public holiday date for 2026, and confirm any jurisdiction (notably SA) where the date has recently changed.