# Response

**There is no single national "Labour Day" date in Australia.** Labour Day (or its equivalent) is a state/territory public holiday, not a Commonwealth one, and each jurisdiction legislates its own date — often under a different name and on a different month altogether. A payroll system that applies one fixed date Australia-wide will be wrong for at least some employees.

For FY2025‑26, the correct date depends entirely on the state or territory in which the employee is based (i.e., their normal place of work, per the relevant state public holiday legislation):

| Jurisdiction | Holiday name | Rule | Date in 2026 |
|---|---|---|---|
| Western Australia | Labour Day | First Monday in March | Monday, 2 March 2026 |
| Victoria | Labour Day | Second Monday in March | Monday, 9 March 2026 |
| Tasmania | Eight Hours Day | Second Monday in March | Monday, 9 March 2026 |
| Queensland | Labour Day | First Monday in May | Monday, 4 May 2026 |
| Northern Territory | May Day | First Monday in May | Monday, 4 May 2026 |
| New South Wales | Labour Day | First Monday in October | Monday, 5 October 2026 |
| South Australia | Labour Day | First Monday in October | Monday, 5 October 2026 |
| Australian Capital Territory | Labour Day | First Monday in October | Monday, 5 October 2026 |

**Working:**
- WA: first Monday of March 2026 → 1 March is a Sunday, so the first Monday is 2 March 2026.
- VIC/TAS: second Monday of March 2026 → following on from 2 March, the next Monday is 9 March 2026.
- QLD/NT: first Monday of May 2026 → 1 May is a Friday, so the first Monday is 4 May 2026.
- NSW/SA/ACT: first Monday of October 2026 → 1 October is a Thursday, so the first Monday is 5 October 2026.

**Practical guidance for payroll:** Do not code a single "Labour Day" date for the whole organisation. Map each employee's public holiday entitlement to the state or territory in which they are based (their ordinary place of work), and apply the corresponding date from the table above. If staff work across multiple jurisdictions, confirm the applicable state under their employment contract or award before processing payroll for that holiday.