What payroll changes will come into effect from 01 July 2025

The key payroll-related changes that are coming into effect from 01 July 2025 include:

Superannuation % - increasing from 11.5% to 12%
From 1 July 2025, the National Minimum Wage will increase by 3.50%. The new National Minimum Wage will be $948 per week or $24.95 per hour. The new National Minimum Wage will apply from the first full pay period on or after 1 July 2025.
The Lump Sum D threshold will increase to $13,100 + $6,552 for each completed year of service.
The ETP indexed cap is changed from $245,000 to $260,000 starting 1st of July 2025. The Whole of Income cap remains at $180,000 as this is a non-indexed figure.
Quarterly Maximum Employer Super Contribution Cap will increase to $ 7,500.00 per quarter from 1st of July 2025. (This represents an annual equivalent of $ 30,000.00).
On 1 June 2025, HELP debts will be indexed by 3.2% based on the Consumer Price Index (CPI) which is lower than the rate of 4% from 2024.
Starting 1 July 2025, parents receiving government-funded Parental Leave Pay will also receive superannuation contributions.
From 1 July 2025, the $1,200 threshold for reporting back payments as Lump Sum E via Single Touch Payroll (STP)will be removed.

In addition, at the state level, there are a number of changes coming in as well, mostly beneficial for employers:

See the full list of payroll tax thresholds and rates here.

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