“Wage theft” is an easy and socially distasteful epithet to apply to businesses that fail to comply with the obligations to pay wages on time and accurately. But businesses can be victims too, especially of the regulatory maze that surrounds award salary arrangements.

Many federal awards, covering industries as diverse as restaurants, retail and hospitality, mining, maritime, rail and hydrocarbon industries and legal services, have long included variable annualised salary provisions, which enable employees and employers to cash out awards prescribed over time, penalty and shift rates and a range of other payments for a single line annual salary.