Updated: April 2026
The Australian Government recently introduced significant changes to the Fair Work Act regarding casual employment. The old system, where employers were forced to actively offer conversion, has been replaced by a new "Employee Choice" pathway. If you employ casual staff, you must understand these new rules to avoid compliance issues.
A worker is now legally considered a casual employee only if there is "no firm advance commitment to continuing and indefinite work" and they are entitled to a casual loading. The ATO and Fair Work will now look at the actual conduct of the employer and employee, not just what is written in the contract.
Under the new "Employee Choice" rules, a casual employee can notify their employer in writing that they want to change to full-time or part-time (permanent) employment if:
If an employee converts to permanent, you stop paying the 25% casual loading but must start funding their paid leave. Use this tool to estimate the annual cost difference for your business.
Cost as a Casual
(Base + 25% Loading x 52 weeks)
Cost as a Permanent
(Base rate x 52 weeks, incl. 6 weeks paid leave)
* Note: Excludes Superannuation (payable on both) and potential Leave Loading. As shown, converting to permanent often lowers immediate payroll costs, but introduces the liability of accruing leave on the balance sheet.
Once you receive a conversion request from an employee, you must provide a written response within 21 days. You can only refuse a request on "fair and reasonable operational grounds," which may include:
All employers must provide the CEIS to every new casual employee before or as soon as possible after they start work. For small businesses, you are legally required to provide this statement again after the employee has reached their 12-month anniversary so they are aware of their "Employee Choice" rights.
Next Steps: The rules around casual conversion are now more employee-focused than ever. If you are unsure about the status of your workers or need help adjusting your payroll software to manage the transition from Casual Loading to Leave Accruals, contact Loyal Bright Accountants today!
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