Payroll compliance changes 2025–2026 (AU)
This page explains the compliance changes related to MYOB Acumatica — Payroll for the 2025-26 financial year. To keep you compliant, when you open a pay with a physical pay date of 1 July 2025 or later, MYOB Acumatica — Payroll automatically applies these new tax rates and thresholds.
Once you're familiar with the changes, you can start preparing for the end of the 2025 financial year.
Student loans
The student loan repayment threshold has increased from $54,435 to $67,000.
There are no changes to the minimum student loan rates.
For full details of the new thresholds, see the Australian government's StudyAssist website.
Employee termination payments (ETP)
Employment Termination Payment (ETP) threshold amounts have changed for the 2025–26 financial year:
- Life benefit termination payments ETP cap has increased from $245,000 to $260,000.
- For genuine redundancy and early retirement scheme payment limits:
-
- The base limit has increased from $12,524 to $13,100.
- The limit for each year of service has increased from $6,264 to $6,552.
Superannuation
The compulsory superannuation guarantee rate increases from 11.5% to 12%.
The maximum super base quarterly amount has decreased from $65,070 to $62,500.
Child support deductions
From 1 January 2025 to 31 December 2025, the Child Support Protected Earnings Amount (PEA) are as follows:
| Frequency | Amount |
| Weekly | $534.23 |
| Fortnightly | $1068.46 |
| Four weekly | $2136.92 |
| Monthly | $2322.95 |
Unchanged rates and thresholds
There are no changes to the following rates and thresholds. They remain the same as they were for the 2024–2025 financial year.
- PAYG for Australian residents or foreign residents.
- Medicare levy surcharge (MLS).
- Fringe benefits tax (FBT).
- Working holider makers (WHM).
- Medicare levy exemptions for seniors and pensioners.
- Back payments, commissions, bonuses and similar payments.
- Unused leave payments on termination of employment.
- Return-to-work rates.
- Minimum wage rates. Learn more about minimum wage on the Fair Work website.
- Upward variation. Although there are no changes to the calculation, the base tax rate will impact the total tax withheld.
- Individuals employed in the horticultural or shearing industry.
Tax changes that don't require updates in MYOB Acumatica
- The ATO have removed the lump sum E threshold of $1,200. This changes the amount you need to report as lump sum E for STP.
- Eligible parents will get 12% of their government-funded paid parental leave as a contribution to their superannuation fund for babies born or adopted on or after 1 July 2025.
- There are changes to luxury car tax definitions and thresholds. From 1 July 2025, the definition of a fuel-efficient vehicle will change (the previous definition will apply in certain situations), as well as indexation rates applying to the thresholds for fuel-efficient vehicles and other vehicles.