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FOCUS HR  |  IR July Update 2026
FOCUS HR  |  IR July Update 2026
The Fair Work Commission reduced a long-serving 
employee’s redundancy entitlement after finding he 
unreasonably rejected suitable alternative employment 
involving relocation and additional allowances.
What Happened
The employee, a Warehouse Manager, working at the 
employer’s warehouse operations for approximately 
18 years. When the employer decided to relocate 
operations, it offered the employee ongoing employment 
at a different site together with:
•	a 10% salary increase;
•	a $1,000 monthly car allowance; and
•	an additional petrol allowance.
The change would have required the employee to drive 
an additional 30km a day.
The employee rejected the proposal, describing the new 
location as a “sh-thole” and objecting to the increased 
commuting distance. The employer reconsidered the 
relocation because without the warehouse manager, it 
did not have a suitable employee to manage the facility 
and ultimately relocated elsewhere. They did not offer 
the employee a relocation to the new facility.
Mcnaughtans then applied under s120 of the Fair Work 
Act to reduce the warehouse manager’s redundancy pay 
to zero, which the warehouse manager opposed.
He told the Commission he believed the relocated role 
had been “a fake offer made to deny him his redundancy”, 
and had not been “real” because Mcnaughtans did not 
ultimately relocate to that location, and did not offer to 
relocate him to the new warehouse.
He also said that Mcnaughtans failed to advise him that 
his redundancy payment would be at risk if he rejected 
the relocation offer, and he had relied on the managing 
director’s assurances that “he would be looked after”.
The employee argued the original relocation offer 
was not genuine and believed he had effectively been 
promised a redundancy payment.
The Decision
The Commission concluded the employer had genuinely 
attempted to retain the employee through the proposed 
relocation arrangement. Importantly, the Commission 
found the additional commuting distance was not 
unreasonable when considered together with the 
financial incentives offered.
Commissioner Connolly noted the warehouse manager 
had not provided the Commission any independent 
evidence to demonstrate why his age, health or other 
factors contributed to his objections, “apart from 
the inconvenience”, and on that basis he found the 
warehouse manager’s objections unreasonable.
Why This Matters
The decision demonstrates:
•	the importance of genuine redeployment efforts
•	objective assessment of alternative employment
•	the significance of procedural fairness during 
restructures and
•	the risks associated with inconsistent 
managerial communications
MCNAUGHTANS PTY LTD V TERRANCE PAVITT  
[2025] FWC 1448
Few employment law decisions in recent years have 
sent a stronger message to Australian employers than 
the Federal Court’s decision involving Woolworths and 
Coles.
What began as large-scale underpayment proceedings 
involving thousands of salaried retail managers 
ultimately evolved into one of the most significant 
payroll compliance cases Australia has seen. The decision 
examined the way employers use annualised salaries, 
contractual set-off clauses and payroll reconciliation 
processes, and has potentially reshaped how award-
covered salaried employees must be paid moving 
forward.
What Happened
The proceedings arose from legal action commenced by 
the Fair Work Ombudsman (FWO) together with related 
employee class actions concerning salaried managers 
employed by Woolworths and Coles.
The claims centered on allegations that thousands of 
award-covered managers had been underpaid despite 
receiving annual salaries above the minimum award 
rates. The underpayments largely arose because the 
salaries paid were insufficient to cover the overtime, 
penalty rates, allowances and other award entitlements 
that accrued due to the actual hours worked by 
employees. 
Both employers relied heavily on contractual set-off 
clauses contained within employment contracts.
Those clauses were designed to allow above-award 
salary payments to satisfy award obligations. The 
employers argued that where employees received 
salaries above minimum award requirements, those 
additional payments could be used to offset overtime, 
penalties and other award entitlements that became 
payable over extended periods. Woolworths operated 
a six-month reconciliation model, while Coles relied on 
arrangements extending over an annual period. 
A major issue before the Court was whether those 
arrangements could lawfully operate across multiple pay 
periods. The FWO argued that employees must receive 
all award entitlements in full during each applicable pay 
cycle and that employers could not retrospectively use 
salary overpayments from one period to compensate for 
award shortfalls arising in another. 
The FWO also alleged that the employers had failed to 
maintain records in the manner required by the Fair 
Work Act and Fair Work Regulations. 
The Decision
The Federal Court ultimately delivered a landmark 
decision regarding the operation of set-off clauses and 
payroll compliance obligations.
Justice Perram found that contractual set-off clauses 
could only operate effectively within a single pay period. 
Why This Matters
The Woolworths and Coles decision is one 
of the most significant payroll compliance 
developments in recent years. It places 
annualised salary arrangements and contractual 
set-off clauses under increased scrutiny, 
prompting many employers to reassess how 
they pay, monitor and reconcile salaried award-
covered employees.
The Fair Work Ombudsman has consistently 
emphasised that employers cannot take a 
“set and forget” approach to annual salaries 
and must actively ensure employees receive 
all entitlements under applicable workplace 
instruments.
FWO V WOOLWORTHS & COLES [2025] FCA 1092
Employers could not rely on salary overpayments made 
during one pay cycle to offset award underpayments 
arising in later pay cycles. The Court held that employees 
must be paid their award entitlements in full within the 
relevant pay period in accordance with section 323 of 
the Fair Work Act and the applicable award provisions. 
In practical terms, this meant that where an employee 
worked overtime or became entitled to penalties 
or allowances during a particular pay period, those 
entitlements needed to be satisfied during that same 
period. 
The Court also rejected arguments that annual salaries 
removed the need to maintain detailed records of 
overtime and award-related entitlements. The Court 
found employers must continue keeping detailed 
and accessible records showing overtime worked, 
entitlement calculations and other information 
necessary to demonstrate compliance with award 
obligations. 
However, the Commission declined to reduce the 
redundancy entitlement to zero because:
•	the employee had lengthy service
•	the employee was not told that refusing the transfer 
would put his redundancy payment at risk, instead he 
was told he would be “looked after” and
•	the employee had not been consulted regarding later 
relocation alternatives
The redundancy payment was ultimately reduced by 
50%, with a final amount payable of $10,032.

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