From piperalderman.com.au: The Voluntary Small Business Wage Compliance Code came into effect on January 1, 2025, providing protections for small businesses that unintentionally underpay their employees and establishing guidelines for compliance.

It criminalises intentional wage underpayment under new provisions, but if a small business complies with the Code, it cannot be referred for criminal prosecution.

The Fair Work Ombudsman will evaluate compliance on a case-by-case basis, considering factors such as efforts to ascertain correct pay rates and the actions taken to rectify any underpayments.