--- title: What payroll changes will come into effect from 01 July 2026 description: While the headline change most employers will be aware of is that the superannuation guarantee rate is increasing 11.5% to 12.0%, there are also a number of other changes coming from 01 July 2025 --- [Skip to content](https://support.standardledger.co/knowledge/payroll-changes-from-01jul2026#main-content) ![](https://support.standardledger.co/hs-fs/hubfs/Standard%20Ledger%20Logo_RGB_transparent.png?height=40&name=Standard%20Ledger%20Logo_RGB_transparent.png) Open main navigation Close main navigation - [Contact us](mailto:support@standardledger.co) [Contact us](mailto:support@standardledger.co) Hi, how can we help you? - There are no suggestions because the search field is empty. 1. [Knowledge Base](https://support.standardledger.co/knowledge?hsLang=en) 2. [PAYROLL](https://support.standardledger.co/knowledge/payroll?hsLang=en) 3. [Payroll articles](https://support.standardledger.co/knowledge/payroll?hsLang=en#payroll-articles) # What payroll changes will come into effect from 01 July 2026 ## While most employers are already focused on the massive shift to Payday Super coming on 1 July 2026 which requires superannuation contributions to be paid on the same day as regular wages at a 12% rate, there are also a number of other changes coming from 01 July 2026. The key payroll-related changes that are coming into effect from 01 July 2026 include: 1. The Small Business Superannuation Clearing House (SBSCH) will be closed permanently from 1 July 2026 as part of the [Payday Super](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/payday-super) reform. 2. From 1 July 2026, the [National Minimum Wage](https://www.fairwork.gov.au/about-us/workplace-laws/annual-wage-review/annual-wage-review-2026) will increase by 4.75%, the new National Minimum Wage will be $1,004.90 per week or $26.44 per hour. The new National Minimum Wage will apply from the first full pay period on or after 1 July 2026. 3. The [Lump Sum D threshold](https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/employment-termination-payments) will increase to $13,598 + $6,801 for each completed year of service. 4. The [ETP indexed cap](https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/employment-termination-payments) is changed from $260,000 to $270,000 starting 1st of July 2026. The Whole of Income cap remains at $180,000 as this is a non-indexed figure. 5. [Quarterly Maximum Employer Super Contribution Cap](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/payday-super/paying-super-on-payday/what-payments-are-qualifying-earnings/maximum-contributions-base) will increase to $8,125.00 per quarter from 1st of July 2026. (This represents an annual equivalent of $32,500.00). 6. On 1 June 2026, [HELP debts](https://www.ato.gov.au/tax-rates-and-codes/study-and-training-support-loans-indexation-rates) will be indexed by 2.8% based on the Consumer Price Index (CPI) which is lower than the rate of 3.2% from 2025. In addition, at the state level, there are a number of changes coming in as well, mostly beneficial for employers: - [NT](https://treasury.nt.gov.au/dtf/territory-revenue-office/payroll-tax): From 1 July 2026, the Payroll Tax Act 2009 will be amended to introduce a higher payroll tax rate of 6.5% for employers, and members of payroll tax groups, with Australia-wide wages of $100 million or more. The amendments leave the current $2.5 million tax free threshold, deduction settings and general 5.5% rate unchanged for all other employers. - [ACT](https://www.revenue.act.gov.au/payroll-tax): ACT Payroll Tax Amendment Bill 2025 takes effect from 1 January 2026, raising the rate to 8.75% from 7.85% for large employers with Australia-wide wages over $150 million. Smaller employers remain unaffected at existing rates. Rate and Timing: Split-period for 2025-26: 7.85% (July-Dec 2025), then 8.75% (Jan-Jun 2026). Retrospective from 1 July 2025, but a higher rate applies only post-1 January. - [VIC](https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/payroll-tax-current-rates): Monthly threshold change from $75,000 into $83,333 See the full list of payroll tax thresholds and rates [here.](https://support.standardledger.co/knowledge/when-do-i-have-to-pay-payroll-tax?hsLang=en)     - [STARTUP FOUNDER INFORMATION](https://support.standardledger.co/knowledge/startup-founder-information?hsLang=en#main-content) - [Startup Funding](https://support.standardledger.co/knowledge/startup-founder-information?hsLang=en#startup-funding) - [CONTACTING STANDARD LEDGER](https://support.standardledger.co/knowledge/contacting-standard-ledger?hsLang=en) - [OUR BOOKKEEPING SERVICES](https://support.standardledger.co/knowledge/our-bookkeeping-services?hsLang=en#main-content) - [Bookkeeping Services](https://support.standardledger.co/knowledge/our-bookkeeping-services?hsLang=en#bookkeeping-services) - [Dext for Supplier invoices and Employee Expenses](https://support.standardledger.co/knowledge/our-bookkeeping-services?hsLang=en#dext-for-supplier-invoices-and-employee-expenses) - [OUR PAYROLL SERVICES](https://support.standardledger.co/knowledge/our-payroll-services?hsLang=en#main-content) - [Employers](https://support.standardledger.co/knowledge/our-payroll-services?hsLang=en#employers) - [Employees](https://support.standardledger.co/knowledge/our-payroll-services?hsLang=en#employees) - [OUR TAX SERVICES](https://support.standardledger.co/knowledge/our-tax-services?hsLang=en#main-content) - [Activity Statements](https://support.standardledger.co/knowledge/our-tax-services?hsLang=en#activity-statements) - [Tax Returns](https://support.standardledger.co/knowledge/our-tax-services?hsLang=en#tax-returns) - [OUR CFO SERVICES](https://support.standardledger.co/knowledge/our-cfo-services?hsLang=en) - [OUR FINANCIAL MODELING SERVICES](https://support.standardledger.co/knowledge/our-financial-modeling-services?hsLang=en#main-content) - [Financial model usage guidelines](https://support.standardledger.co/knowledge/our-financial-modeling-services?hsLang=en#financial-model-usage-guidelines) - [OUR R&D TAX INCENTIVE SERVICES (Australia)](https://support.standardledger.co/knowledge/our-rd-tax-incentive-services-australia?hsLang=en) - [OUR GRANT SERVICES](https://support.standardledger.co/knowledge/our-grant-services?hsLang=en#main-content) - [Top Grants](https://support.standardledger.co/knowledge/our-grant-services?hsLang=en#top-grants) - [OUR VALUATION SERVICES](https://support.standardledger.co/knowledge/our-valuation-services?hsLang=en#main-content) - [How we prepare your valuations](https://support.standardledger.co/knowledge/our-valuation-services?hsLang=en#how-we-prepare-your-valuations) - [OUR ACCOUNTS PAYABLE SERVICES](https://support.standardledger.co/knowledge/our-accounts-payable-services?hsLang=en) - [ACCOUNTING](https://support.standardledger.co/knowledge/accounting?hsLang=en#main-content) - [Xero](https://support.standardledger.co/knowledge/accounting?hsLang=en#xero) - [Accounting / Bookkeeping Articles](https://support.standardledger.co/knowledge/accounting?hsLang=en#accounting-bookkeeping-articles) - [PAYROLL](https://support.standardledger.co/knowledge/payroll?hsLang=en#main-content) - [Payroll articles](https://support.standardledger.co/knowledge/payroll?hsLang=en#payroll-articles) - [TAX and COMPLIANCE](https://support.standardledger.co/knowledge/tax-and-compliance?hsLang=en#main-content) - [Structure](https://support.standardledger.co/knowledge/tax-and-compliance?hsLang=en#structure) - [Key dates and How PAYG and GST work](https://support.standardledger.co/knowledge/tax-and-compliance?hsLang=en#key-dates-and-how-payg-and-gst-work) - [ATO information](https://support.standardledger.co/knowledge/tax-and-compliance?hsLang=en#ato-information) - [Income and deductions](https://support.standardledger.co/knowledge/tax-and-compliance?hsLang=en#income-and-deductions) - [UK ARTICLES](https://support.standardledger.co/knowledge/uk-articles?hsLang=en#main-content) - [Company setup and operations](https://support.standardledger.co/knowledge/uk-articles?hsLang=en#company-setup-and-operations) - [Payroll](https://support.standardledger.co/knowledge/uk-articles?hsLang=en#payroll) - [VAT](https://support.standardledger.co/knowledge/uk-articles?hsLang=en#vat) - [Raising Capital](https://support.standardledger.co/knowledge/uk-articles?hsLang=en#raising-capital) Need support? email support@standardledger.co © 2026 Standard Ledger