A Victorian accounting firm was penalised $53,880 for knowingly facilitating underpayments by a fast-food client, marking the Fair Work Ombudsman’s first successful use of accessorial liability laws against a professional services firm.

The fast-food operator was separately penalised $115,706 after underpaying two Taiwanese working holiday visa employees a total of $9,549 between September 2014 and April 2015. The workers were paid flat rates as low as $16.50 per hour, below the minimum rates and entitlements required under the Fast Food Industry Award. They also missed weekend, night and public holiday penalty rates, casual loadings, clothing allowances and required breaks.

The accounting firm had provided payroll services and processed payments for one of the underpaid workers despite knowing the rates were below legal minimums. The court found that the firm had a responsibility to prioritise workplace law compliance over its business interests.

The case highlights that professional services providers, including accounting and payroll firms, can face significant penalties if they knowingly assist clients in breaching workplace laws. It also reinforces the importance of accurate payroll practices and understanding employee entitlements.