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Changes to payroll tax threshold

From 1 July 2025, the payroll tax-free threshold will increase from $900,000 to $1,000,000 for annual returns, and from $75,000 to $83,333 for monthly returns.

Published on 3 July 2025

In addition, the payroll tax deduction continues to be phased out for employers and groups with wages between $3 million and $5 million, with no deduction applied for employers and groups with wages of $5 million or more. 

Find out more about the changes to payroll tax threshold.

Updated: 2 December 2025