Your Quick Guide to Super, Wages, Tax & More for FY 2025–26

The new financial year is almost here, and with it comes a fresh round of payroll changes from 1 July 2025 that every Aussie employer should be across. From the final superannuation guarantee increase to changes in minimum wage, study loan indexation, and PAYG withholding tweaks—there’s a bit to unpack.

We’ve put together a quick and easy guide to help you stay compliant and keep your payroll running smoothly.

Let’s dive in 👇

Superannuation

SG Rate Hits 12%

From 1 July 2025, the super guarantee (SG) rate is increasing to 12%. This is the final step in the scheduled increases, and it applies to all payments made on or after 1 July, even if the pay period started earlier.

What you need to do:

• Update your payroll settings to reflect the new rate
• Make sure SG is paid on time and to the right fund
• Mark your calendar: the next due date is 28 July 2025

Need help? The ATO’s SG calculator and super checklist have your back.

Minimum Wage

3.5% Increase

The Fair Work Commission has announced a 3.5% increase to the National Minimum Wage and award minimums, effective from the first full pay period on or after 1 July 2025.

What you need to do:

• Check your payroll software or provider has updated the rates
• Review employee classifications to ensure they’re on the right award

You can find the updated rates in the Pay and Conditions Tool and pay guides.

Study & Training Loans

Indexation Applied

On 1 June 2025, indexation was applied to unpaid study and training loans that have been outstanding for more than 11 months. This includes:

• Higher Education Loan Program (HELP)
• VET Student Loan (VSL)
• Student Financial Supplement Scheme (SFSS)
• Student Start-up Loan (SSL)
• ABSTUDY Student Start-up Loan (ABSTUDY SSL)
• Australian Apprenticeship Support Loan (AASL) – formerly Trade Support Loan (TSL).

What you need to do:

• If you manage employee loans, review them to ensure they reflect the latest indexation
• Stay informed on how indexation is calculated using CPI or WPI

PAYG Withholding

No Big Changes (But a Few Tweaks)

Most tax tables and withholding schedules are staying the same for 2025–26, but there are a few updates worth noting:

• STSL thresholds have been indexed
• Lump Sum Payments: From 1 July, any back payments older than 12 months must be treated as Lump Sum E, no matter the amount
• Some tables got a refresh with updated examples and formatting

What you need to do:

• Make sure your payroll system is using the latest tax tables
• Review any scheduled payments or templates that might be affected

Wrapping Up

And that’s your quick heads up for navigating payroll changes in FY 2025–26—easy, clear, and all in one place. Staying ahead of these changes means fewer headaches and smoother pay runs.

Need a hand?

If you’d like to chat about how we can help roll out these updates and keep your payroll on track, just give us a shout—we’re here to help.