# V2 — Independent Fact Verification: Labour Cost & On-Costs
Governance Standard v3.7 · class STANDARD · REQ-SYS-05, REQ-CON-01
Verifier run date: 2026-08-20

**Default posture:** every claim starts NOT CONFIRMED and is moved only on documented primary-source evidence.

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## C1 — FWC Annual Wage Review 2025-26: 4.75% increase, effective 1 July 2026, [2026] FWCFB 3500

**VERDICT: PARTIALLY CONFIRMED**

Evidence obtained (primary, fwc.gov.au):
- Fetched `https://www.fwc.gov.au/documents/resources/annual-wage-review-2026-decision-announcement.pdf` (Fair Work Commission, Annual Wage Review 2026 decision announcement). Extracted text: **"Modern award wage rates shall be increased by 4.75 per cent, effective from 1 July 2026."** This confirms the 4.75% figure on a primary FWC document.
- A WebSearch of the fwc.gov.au domain surfaced the underlying full-bench decision file itself, titled on-site as **"Fair Work Act 2009 s.285—Annual wage review Annual Wage Review 2026"** at `https://www.fwc.gov.au/documents/sites/wage-reviews/2026/2026fwcfb3500.pdf`. The file name `2026fwcfb3500` is consistent with FWC's citation-naming convention (cross-checked against a known prior example, `2022fwcfb3501.htm` = decision `[2022] FWCFB 3501`), which supports — but does not, on its own, prove — that the citation is `[2026] FWCFB 3500`.

What is NOT confirmed:
- The decision PDF and the `decisionssigned/html` mirror of it were both **blocked by robots.txt** when fetched directly, so the exact citation string, and the exact statutory "first full pay period on or after 1 July 2026" wording, could not be read verbatim from the operative decision text itself. The announcement PDF I *could* read says "effective from 1 July 2026," not the "first full pay period on or after" phrasing in the claim — these may be materially different (award increases conventionally take effect from the first full pay period on or after the date, but I have not verified that phrasing appears in this decision).

**What would change the verdict to CONFIRMED:** successful fetch of `2026fwcfb3500.pdf` or its HTML mirror (currently robots-blocked to this tool), showing the citation line "[2026] FWCFB 3500" and the exact operative-date clause.

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## C2 — SCHADS MA000100 SACS Level 2 casual $45.28, Level 3 casual $50.61, from 1 July 2026; classification stream

**VERDICT: PARTIALLY CONFIRMED (rates) / PARTIALLY CONFIRMED (classification stream)**

### Rates
- Primary source located: Fair Work Ombudsman pay guide document, found via search with metadata **"Award Code: MA000100 Effective: 01/07/2026 Published: 24/06/2026"** at `https://portal.fairwork.gov.au/ArticleDocuments/872/social-community-home-care-and-disability-services-industry-award-ma000100-pay-guide.pdf.aspx`. This is a genuine primary FWO document reference (confirms an MA000100 pay guide effective 1 July 2026 exists), but attempting to fetch it **redirected to `https://calculate.fairwork.gov.au/payguides/fairwork/ma000100/pdf`**, which itself returned only the Pay and Conditions Tool (PACT) homepage — no PDF text was retrievable by this tool (JS-rendered / dynamically generated document).
- Secondary corroboration obtained from `https://fairworkmate.com.au/tools/pay-rates/schads` (a payroll calculator site, "last verified 19 July 2026," citing MA000100): **Level 2 base $36.22/hr, casual $45.28/hr; Level 3 base $40.49/hr, casual $50.61/hr.** This numerically matches the claim exactly. However, per method rules this is a LOCATING source only, not a primary confirmation.
- Casual loading: fairworkmate's own figures are consistent with a 25% loading ($36.22 × 1.25 = $45.275 ≈ $45.28; $40.49 × 1.25 = $50.6125 ≈ $50.61), which is arithmetically self-consistent.

**What would change the verdict to CONFIRMED:** a readable copy of the actual FWO/FWC pay guide PDF or awardviewer.fwc.gov.au page (both attempted, both failed — see failed-URL log).

### Classification stream
Fetched `https://www.fairwork.gov.au/find-help-for/disability-support-and-aged-care-services/understanding-schads/working-in-the-schads-sector` (Fair Work Ombudsman, primary). Extracted text states the **Social and Community Services stream** covers work "providing personal care (including therapeutic care), and domestic and lifestyle support to a person with a disability. This can be in a community or residential setting." This directly supports a community-based disability support/personal-care worker sitting in the **Social and Community Services (SACS) employee** stream, consistent with the claim.

However, the same page states classification levels/streams are set out in **"Schedules B, C, D and E of the award"** without identifying which specific schedule or clause governs the SACS-vs-Home-Care-vs-Disability-Services boundary for this role. I could **not** pin down the specific clause number (the prior pass's gap remains partly unresolved) because `ma000100.pdf` (fwc.gov.au) and `library.fairwork.gov.au` were both inaccessible (robots-blocked / 404 respectively — see failed URLs). Based on general SCHADS structure, Schedule B (Social and Community Services Employees) is the applicable schedule, but this is **NOT CONFIRMED** against the award text itself.

**What would change the verdict to CONFIRMED:** direct read of MA000100 Schedule B (or equivalent) clause text.

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## C3 — Casual weekend/penalty rates and sleepover allowance

**VERDICT: NOT CONFIRMED**

No primary source (fairwork.gov.au pay guide, fwc.gov.au award text, or awardviewer) could be read (all blocked — robots.txt, 404, DNS failure, or JS-rendered content; see failed-URL log).

Secondary source (`fairworkmate.com.au/tools/pay-rates/schads`) returned figures, but they are **internally inconsistent** and could not be reconciled by simple arithmetic against the same source's own base rate, which is itself a red flag rather than a confirmation:
- Claimed: Saturday $41.33/hr described as "1.5x base" — but $36.22 × 1.5 = $54.33, not $41.33. The two numbers do not reconcile.
- Sunday $55.10/hr "2x base" — $36.22 × 2 = $72.44, also does not reconcile.
- Public holiday $68.88/hr "2.5x base" — $36.22 × 2.5 = $90.55, also does not reconcile.
- Afternoon/night shift loadings ($30.99, $31.68) and their stated multipliers (1.125x, 1.15x) are likewise not arithmetically consistent with the $36.22 base or the $45.28 casual rate.
- **Sleepover allowance: not found at all** — the secondary source explicitly did not provide one.

Given these internal inconsistencies, I am **not** carrying these numbers into the on-cost table as even partially confirmed. This is a genuine gap: the claim that weekend penalties were "extrapolated, not sourced" is **confirmed as a valid concern** — I was unable to source real, arithmetically-consistent SCHADS casual penalty rates or the sleepover allowance from any source, primary or secondary, within this pass.

**What would change the verdict:** a readable MA000100 pay guide PDF or awardviewer clause page showing clause numbers for Saturday/Sunday/public holiday penalties (typically clause 25, "Penalty rates," and clause 26/27 area for shift allowances in past MA000100 versions — clause numbers NOT verified this pass) and the sleepover allowance (historically clause 25.8 area in MA000100 — NOT verified this pass).

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## C4 — Superannuation guarantee 12.00% for FY2026-27

**VERDICT: CONFIRMED**

Fetched `https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee` (Australian Taxation Office, primary). Table row quoted verbatim: **"1 July 2026 – 30 June 2027 | 12.00."** This directly confirms the claim.

Publisher: Australian Taxation Office. Source date: current ATO published rate table (accessed 2026-08-20).

**What would change the verdict:** nothing further needed — primary regulator source, unambiguous, current.

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## C5 — Fully-loaded labour cost: completeness of on-costs, Victorian on-cost stack

**VERDICT: REFUTED (the claim that super + casual loading alone = "fully loaded" cost)**

The $50.71/hr figure (base $36.22 + 25% casual loading = $45.28, ×1.12 for super = $50.71) is arithmetically correct as far as it goes, but it is **not** a fully-loaded Victorian employer cost. At minimum, Victorian employers of casual support workers also bear:

1. **WorkSafe Victoria WorkCover premium** — confirmed via primary source.
2. **Portable long service leave levy (community services)** — confirmed via primary source, and confirmed applicable to NDIS-funded disability support work.
3. **Payroll tax** — threshold-dependent; NOT CONFIRMED via primary source this pass (SRO pages inaccessible), but near-certainly not payable by a 5–15-casual-worker NDIS provider given typical scale (see table).
4. **Leave loading** — not applicable to casuals (casuals do not accrue annual leave, so no leave loading on-cost applies to a casual employee's own hours; this is a genuine "N/A," not a gap).

Details below, per component, with sources.

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## CORRECTED ON-COST TABLE

| Component | Rate/amount | Applies to a VIC casual support worker? | Source URL | Confidence |
|---|---|---|---|---|
| Superannuation Guarantee (FY2026-27) | 12.00% of OTE (casual loading is OTE) | Yes | https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee | CONFIRMED (primary, ATO) |
| WorkCover premium (Victoria, state average) | 1.8% of rateable remuneration (2026–27 average) | Yes, but this is the *state average across all industries*, not an industry-specific rate — an NDIS/community-services classification rate may differ (higher or lower) | https://www.worksafe.vic.gov.au/industry-rates-and-key-dates (references Special Gazette No. S 284, 2 June 2026, for the actual industry-by-industry rates, which I could not read) | PARTIALLY CONFIRMED — average rate confirmed primary; industry-specific rate NOT CONFIRMED |
| Portable Long Service Benefits Scheme levy (community services) | 1.65% of workers' ordinary pay | Yes — scheme explicitly covers "activities funded by the NDIS"; community-services employers required to register since 1 Jan 2020 | https://www.plsa.vic.gov.au/employer-information/about-the-portable-long-service-benefits-scheme | CONFIRMED (primary, Portable Long Service Authority, Victorian Government statutory body) |
| Payroll tax (Victoria) | Threshold ~$1,000,000 p.a. taxable Victorian wages (2026-27), rate commonly cited ~4.85% above threshold with phase-out below $3M — figures from secondary/calculator sources only | Threshold-dependent — see analysis below | Primary SRO pages attempted (`sro.vic.gov.au/businesses-and-organisations/payroll-tax/thresholds-and-grouping/threshold-and-phase-out-rate` and `sro.vic.gov.au/payroll-tax-current-rate-threshold`) both failed to return readable content (see failed-URL log) | NOT CONFIRMED (primary source inaccessible; figures above are from unverified secondary calculator sites and are NOT relied on for the cost calculation below) |
| Leave loading | N/A | No — casual employees do not accrue paid annual leave under the NES/SCHADS, so leave loading (which is paid on annual leave) does not apply to a casual's ordinary hours | N/A — structural feature of casual employment, not a sourced rate | CONFIRMED by definition (no further source needed; flagged rather than left blank per exit-gate requirement) |
| Casual loading (25%, SCHADS) | 25% on top of the relevant classification's ordinary hourly base rate | Yes | Secondary only this pass — see C2 (primary pay guide inaccessible) | PARTIALLY CONFIRMED |

**Payroll-tax threshold reality check (directional only, not a confirmed figure):** using the secondary-sourced ~$1M threshold, a provider running 5–15 **casual** support workers at typical part-time casual hours (e.g., 15–25 hrs/week each) and a ~$45–51/hr casual rate would generate roughly $350,000–$1,000,000 in annual Victorian taxable wages — i.e., it would sit **at or below, not clearly above,** the threshold, and would very plausibly **not** be a payroll-tax payer at that scale, though a provider running the same headcount at closer to full-time-equivalent hours could cross it. This is an estimate, not a confirmed determination, because the threshold figure itself is NOT CONFIRMED against a primary SRO source this pass. It is **excluded** from the per-hour cost calculation below on that basis, and flagged as a scale-dependent risk rather than a fixed on-cost.

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## CORRECTED FULLY-LOADED HOURLY COST

Base figures used (Level 2 SACS casual — see C2 for confidence level: PARTIALLY CONFIRMED, not CONFIRMED):
- Base rate: $36.22/hr
- Casual loaded ordinary rate: $45.28/hr (= $36.22 × 1.25)

### Weekday (ordinary hours)

| Line | Calculation | Amount |
|---|---|---|
| Casual ordinary rate | given | $45.28 |
| + Superannuation (12.00%, CONFIRMED) | $45.28 × 0.12 | $5.43 |
| + WorkCover (1.8% state average, PARTIALLY CONFIRMED) | $45.28 × 0.018 | $0.82 |
| + Portable LSL levy (1.65%, CONFIRMED) | $45.28 × 0.0165 | $0.75 |
| **Fully-loaded weekday hourly cost** | $45.28 + $5.43 + $0.82 + $0.75 | **≈ $52.28/hr** |

This is $1.57/hr higher than the originally claimed $50.71/hr (base+loading+super only) — a ~3.1% understatement of true cost from omitting WorkCover and portable LSL alone, before payroll tax is even considered.

### Weekend (Saturday/Sunday/public holiday)

**NOT CALCULATED — NOT CONFIRMED.** Per C3, no arithmetically-consistent, sourced casual weekend penalty rate could be obtained from any source (primary or secondary) this pass. Presenting a weekend figure built on the unreconciled fairworkmate numbers would itself be an unsourced extrapolation, which the charter prohibits. **Action required before this model is used for weekend-heavy rostering: obtain the actual MA000100 pay guide PDF (readable copy) and re-run this calculation with confirmed Saturday/Sunday/public holiday/sleepover figures.**

### Margin against NDIS price limit ($73.58/hr)

| | Weekday |
|---|---|
| NDIS price limit | $73.58 |
| Originally claimed fully-loaded cost | $50.71 |
| Originally claimed gross margin | $22.87 (31.1%) |
| **Corrected fully-loaded cost** | **$52.28** |
| **Corrected gross margin** | **$73.58 − $52.28 = $21.30/hr (28.9%)** |

The corrected margin is **$1.57/hr lower** than claimed — an erosion of about 6.9% of the previously claimed margin — from adding just two on-costs (WorkCover average + portable LSL) that the prior pass omitted entirely. This does **not** yet include: (a) any industry-specific WorkCover loading above the 1.8% state average, (b) payroll tax exposure if the provider scales past the ~$1M threshold, or (c) any correct (currently unobtainable) weekend/public-holiday/sleepover premium — all of which would further reduce margin on weekend-heavy rosters, which are typical in disability support.

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## URLS ATTEMPTED AND FAILED

| URL | Failure mode |
|---|---|
| `https://www.fwc.gov.au/hearings-decisions/major-cases/annual-wage-reviews/annual-wage-review-2026` | Fetched but only navigation shell returned, no substantive figures |
| `https://www.fwc.gov.au/hearings-decisions/major-cases/annual-wage-reviews/annual-wage-review-2026/determinations-annual-wage-review-2026` | Fetched but only navigation shell returned |
| `https://www.fwc.gov.au/documents/sites/wage-reviews/2026/2026fwcfb3500.pdf` | ROBOTS_DISALLOWED (WebFetch); also 403 CONNECT via direct curl (proxy policy denial) |
| `https://www.fwc.gov.au/documents/decisionssigned/html/2026fwcfb3500.htm` | ROBOTS_DISALLOWED |
| `https://www.fwc.gov.au/about-us/news-and-media/news/annual-wage-review-2026-decision-announced` | Fetched but only navigation shell returned |
| `https://www.fairwork.gov.au/employment-conditions/awards/awards-summary/ma000100-summary` | ROBOTS_DISALLOWED |
| `https://library.fairwork.gov.au/award/?krevision=v52#MA000100` | 404 Page not found |
| `https://www.fairwork.gov.au/find-help-for/disability-support-and-aged-care-services/understanding-schads/pay-and-allowances-in-the-schads-award` | Fetched but page only pointed to PACT tool / pay guide download, no embedded figures |
| `https://portal.fairwork.gov.au/ArticleDocuments/872/social-community-home-care-and-disability-services-industry-award-ma000100-pay-guide.pdf.aspx` | 302 redirect to calculate.fairwork.gov.au, no PDF text obtained |
| `https://calculate.fairwork.gov.au/payguides/fairwork/ma000100/pdf` | Returned PACT tool homepage shell, not the pay guide content (likely JS-rendered) |
| `https://www.fwc.gov.au/documents/modern_awards/pdf/ma000100.pdf` | ROBOTS_DISALLOWED |
| `https://awardviewer.fwc.gov.au/award/show/MA000100` | ROBOTS_DISALLOWED / DNS resolution error |
| `https://www.fwc.gov.au/documents/modern_awards/pdf/ma000100.pdf` (direct curl via Bash) | Not attempted directly by curl; proxy gateway shows recorded 403 CONNECT rejections for `www.fwc.gov.au` and `calculate.fairwork.gov.au` (policy denial, confirmed via `$HTTPS_PROXY/__agentproxy/status`) |
| `https://www.sro.vic.gov.au/businesses-and-organisations/payroll-tax/thresholds-and-grouping/threshold-and-phase-out-rate` | Fetched twice; only navigation shell returned both times, no numeric figures extracted |
| `https://www.sro.vic.gov.au/payroll-tax-current-rate-threshold` | 404 Client Error |
| `https://bookkeepingandpayroll.com.au/payroll-tax-threshold-vic-2026-27-rates-who-pays/` | 525 Server Error (Cloudflare SSL handshake failure) |
| `https://adroit.com.au/victorian-2026-27-workcover-update/` | robots.txt fetch failed (ConnectTimeout) |

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## EXIT GATE CHECK
- File exists at `/home/claude/ndis/02_Work/scratch/V2_wage_verification.md`. ✔
- All five claims (C1–C5) carry an explicit verdict with either evidence or a documented failed-URL trail. ✔
- On-cost table has no empty cells (N/A and NOT CONFIRMED are explicit, not blank). ✔
- Corrected margin figure stated with full arithmetic ($73.58 − $52.28 = $21.30/hr, 28.9%). ✔