What the enterprise agreements at the ATO, Treasury, Services Australia, Home Affairs and Defence actually say about hours, pay progression, super and the Christmas break, with the clause for each.
The headline pay rises are the same everywhere (4.0% from 14 March 2024; 3.8% from 13 March 2025; 3.4% from 12 March 2026), but the details aren't: the ATO works 36.75 hours a week instead of 37.5, Services Australia staff use annual leave over Christmas, and yearly progression ranges from one pay point to 3.8%.
Agreements compared
| Agency | Hours a week | Hourly at APS 5 start | Christmas break |
|---|---|---|---|
| ATO | 36.75 | $48.89 | Paid, no leave |
| Treasury | 37.5 | $47.72 | Paid, no leave |
| Services Australia | 37.5 | $45.43 | Annual leave |
| Home Affairs | 37.5 | $45.43 | Paid, no leave |
| Defence | 37.5 | $45.95 | Paid, no leave |
Hourly rate is the minimum APS 5 salary divided by the agency's full-time hours over a year. Hours and the Christmas break are from each agreement.
The same in every agreement here
- 20 days of annual leave a year for full-time employees.
- 18 days of personal/carer's leave a year.
- Up to 18 weeks of paid parental leave for a primary caregiver.
- 15.4% employer super.
- Pay rises of 4.0% from 14 March 2024; 3.8% from 13 March 2025; 3.4% from 12 March 2026, and nominal expiry on 28 February 2027.
Agency by agency
Australian Taxation Office
- Agreement: Australian Taxation Office (ATO) Enterprise Agreement 2024, nominal expiry 28 February 2027.
- Hours: 147 hours in a 4-week settlement period (36 hours 45 minutes a week) (clause 44.1).
- Employer super: 15.4%, worked out on 101% of salary (clauses 21.4–21.5).
- Pay progression: Up one pay point 12 months after reaching your current one, with at least 6 months' eligible service and satisfactory performance (clause 16). At the bottom of APS 5 ($93,676), one year's progression takes you to $96,596: about $76 more a fortnight after tax in 2026–27.
- Christmas: Closed from noon on the last working day before Christmas until the first working day after New Year's Day. No leave is deducted (clause 57).
Department of the Treasury
- Agreement: Treasury Enterprise Agreement 2024–2027, nominal expiry 28 February 2027.
- Hours: 37 hours 30 minutes a week (Section 5).
- Employer super: 15.4% (Section 2).
- Pay progression: Up one pay point after the February or August appraisal (APS 1 to APS 6.1) or the August appraisal (APS 6.2 to EL 2), with an 'Effective' rating or better (Section 2). At the bottom of APS 5 ($93,312), one year's progression takes you to $99,287: about $156 more a fortnight after tax in 2026–27.
- Christmas: Closed from close of business on the last working day before Christmas until after New Year's Day, paid as usual (Section 5).
Services Australia
- Agreement: Services Australia Enterprise Agreement 2024–2027, nominal expiry 28 February 2027.
- Hours: 37 hours 30 minutes a week (definitions, Part A).
- Employer super: 15.4% (clause C5.4).
- Pay progression: 2.75% of salary from 1 September each year with a 'Meets Expectations' rating, up to the top of your level (clauses C4.2 and C4.5). At the bottom of APS 5 ($88,834), one year's progression takes you to $91,277: about $64 more a fortnight after tax in 2026–27.
- Christmas: A reduced activity period from the last working day before Christmas to 1 January. You use annual leave for the days that aren't public holidays or the APS holiday (clause F18.5).
Services Australia pay rates after tax
Department of Home Affairs (including the Australian Border Force)
- Agreement: Department of Home Affairs Enterprise Agreement 2024–27, nominal expiry 28 February 2027.
- Hours: 37 hours 30 minutes a week (definitions).
- Employer super: 15.4% (clause 2.31).
- Pay progression: 3% of base salary each year with a 'met expectations' rating and at least 6 months' service in the last 12, up to the top of your level (clauses 2.17–2.22). At the bottom of APS 5 ($88,834), one year's progression takes you to $91,499: about $70 more a fortnight after tax in 2026–27.
- Christmas: Time off between Christmas Day and New Year's Day without loss of pay and with no leave deducted (clause 5.110).
Home Affairs pay rates after tax
Department of Defence (APS employees)
- Agreement: Defence Enterprise Collective Agreement 2024, nominal expiry 28 February 2027.
- Hours: 37 hours 30 minutes a week (clause B2.1).
- Employer super: 15.4% (clause C7.4).
- Pay progression: Up to 3.8% a year through the performance cycle, capped at the top of your level. At or near the top you get a lump sum of 1% instead (clause C6.6, Table C1). At the bottom of APS 5 ($89,841), one year's progression takes you to $93,255 (the most it can be): about $89 more a fortnight after tax in 2026–27.
- Christmas: Christmas stand down from close of business on the last working day before Christmas to the first working day after 1 January. No annual leave or flextime is needed (clause E20).
Common questions
When do APS pay rises happen?
Under the 2024 agreements, from the first full pay period on or after 1 March each year: 4.0% from 14 March 2024; 3.8% from 13 March 2025; 3.4% from 12 March 2026. These are already built into each agency's salary table.
What happens when the agreements expire in February 2027?
Nominal expiry isn't an end date. An enterprise agreement keeps applying until it's replaced by a new one approved by the Fair Work Commission or terminated, so pay and conditions stay as they are until then.
Do ATO staff work fewer hours?
Yes. The ATO's full-time hours are 147 hours over four weeks, or 36.75 a week, compared with 37.5 at the other agencies here. On the same salary that's a higher hourly rate.
Do Services Australia staff use annual leave over Christmas?
Yes. Its agreement has a reduced activity period from the last working day before Christmas to 1 January, and staff use annual leave for the days in it that aren't public holidays or the APS holiday. The other agencies here give the time off without using leave.
How much super do APS employees get?
15.4% employer super under all of these agreements, more than the super guarantee. The ATO also works it out on 101% of salary.
See salaries for every level: APS pay rates by agency.
Read from each agency's enterprise agreement, linked above. Checked 2026-10-15. Tax: ATO tax rates. General information only; your agreement and payslip are the final word.