Changes to payroll tax from 1 July 2025

From 1 July 2025, the Payroll Tax Act 2009 will be amended to:

• increase the tax-free threshold to $2.5 million
• increase the maximum annual deduction to $2.5 million
• exempt wages paid to apprentices and trainees.

For more information, read the payroll changes from 1 January 2025.