Labor hopes to neuter the Fair Work Commission's planned cut to penalty rates, by introducing legislation which would prevent its decision from taking effect.

The Opposition will give notice to introduce the bill on Monday, with the legislation seeking to stop the commission's draft decision from coming into force, as well as ensuring penalty rates could not be cut in the future, if it results in a cut in take home pay.

The government holds a one seat majority in the lower house, meaning the legislation would likely fail, unless Labor can lure coalition MPs to cross the floor, along with support from the crossbench.

But the legislation forms part of Labor's planned attack on the government over the issue, as data reveals workers in coalition electorates will be among the hardest hit by the changes to Sunday penalty rates, with employees in some of the most marginal seats in the nation also bearing the brunt.