Christmas and New Year’s Day fall on a Sunday this year. As such, there is a possibility that the day will become Tuesdayised for some of your employees.
The important rule to remember, is that Tuesdayisation of the day entirely depends on whether or not the employee normally works on Sunday.
If the employee does normally work on Sunday, then the Public Holiday remains on the Calendar Date.
If the employee does not normally work on Sunday, but does Tuesday, then the Public Holiday becomes Tuesdayised.
If the employee does not normally work on either day, the employee does not receive statutory pay for taking either day off. However if the employee works on Tuesday, they receive time and a half, but no alternative holiday. If they work on Sunday, they simply receive ordinary pay times.