Changes to payroll tax from 1 January 2025

From 1 January 2025, the Treasurer will waive the 1 January to 30 June 2025 payroll tax liability of employers with 2024-25 taxable Australian wages of $2.5 million or below.

If an employer is part of a group, liabilities will be waived where the 2024-25 taxable Australian wages of the group are $2.5 million or less.

Employers who are eligible for the waiver will still need to pay payroll tax liabilities incurred between 1 July 2024 to 31 December 2024.

For more information on eligibility and steps to claim the waiver, read the payroll changes from 1 January 2025.