The Salary Trap: What the Coles and Woolworths Decision Means for Annualised Salaries and Set-Off Arrangements
If you pay an annual salary to award-covered staff, the Coles and Woolworths underpayment decision should be on your radar. Paying a generous salary that “washes out” over a year is no longer enough: a set-off must satisfy award entitlements in each pay period — not on average across the year. That point redraws the compliance map for Australian