Insights · Payroll · 29 October 2026

Hiring casual staff for Christmas: the employer checklist

December is when a lot of Brisbane businesses put on extra hands: retail, hospitality, trades finishing jobs before the break. Casuals are flexible, but they’re still employees. Get the first week right and you avoid back-paying wages, chasing super and fixing payroll in January.

1. Before they start

Work out the award. Most roles are covered by a modern award that sets the minimum hourly rate, the casual loading (usually 25%), minimum shift lengths and penalty rates. The Fair Work pay calculator is the quickest check.
Put it in writing. A short letter confirming they’re casual, the award and classification, the hourly rate and who they report to saves arguments later.
Check they’re an employee, not a contractor. Calling someone a contractor doesn’t make them one. See contractor or employee?

2. Day-one paperwork

Give them the Fair Work Information Statement and the Casual Employment Information Statement.
Get a TFN declaration (most payroll software does this through onboarding) and their bank details.
Offer a choice of super fund within 28 days. If they don’t pick one, request their stapled fund from the ATO before falling back to your default fund.
Make sure your WorkCover Queensland policy covers the extra wages. Your premium is based on wages, so tell them if your estimate changes.

3. Paying them

Every pay run goes through Single Touch Payroll on or before payday.
Super applies from the first dollar (under-18s once they work more than 30 hours in a week). Under Payday Super the first contribution has 20 business days after payday; after that it’s 7. The detail is in Payday Super over Christmas.
Christmas Day, Boxing Day and New Year’s Day shifts attract public holiday rates under most awards, on top of the casual loading.
Keep time and pay records. Employers must keep them for 7 years.

4. The cash flow side

The true cost of a casual is more than the hourly rate: loading, penalty rates, super, WorkCover and, for larger employers, Queensland payroll tax. Put it into your Christmas cash flow plan before you roster, not after the first pay run, and make sure the extra trade actually covers it. Our Christmas cash flow checklist has the full list.

Quick answers

What do I have to give a new casual on day one?

The Fair Work Ombudsman says every new employee must get the Fair Work Information Statement, and casual employees must also get the Casual Employment Information Statement, before or as soon as possible after they start.

Do casuals get super?

Yes. Since 1 July 2022 there is no $450 a month threshold, so super guarantee applies to casuals from their first pay. Employees under 18 must work more than 30 hours in a week to be eligible. Under Payday Super the first contribution for a new employee must reach the fund within 20 business days after payday.

What forms does a new employee fill in?

The ATO expects a TFN declaration, and you must offer eligible employees a choice of super fund within 28 days of them starting. If they don’t choose, you request their stapled super fund from the ATO before using your default fund.

How much more does a casual cost per hour?

Under most modern awards casuals get a 25% casual loading instead of paid leave, and public holiday and weekend penalty rates still apply on top. Check the award that covers the role with the Fair Work pay calculator.

Download · PDFThe Christmas and January cash flow checklist: 7 sections, one page each side, PRM branded. Print it and tick it off.

Get the checklist

Want this looked at for your business?

Book a 15-minute Financial Health Check with Tereza, PRM’s practice manager. We look at cash flow, tax, the business, mortgage, insurance and super in one go. Short on time? Grab a 5-minute quick chat, or send us a message.

Book a time Busy? 5-min chat

Sources

General information only. This doesn’t take your circumstances into account and isn’t tax, financial or legal advice. Rules are from ATO and Fair Work Ombudsman published information as at October 2026. Talk to your accountant or registered tax agent before acting. PRM is not a registered tax agent; tax agent services are provided by Australian Tax & Super Pty Ltd (TPB 25291395).