The ACT Government handed down its 2025–26 Budget on 24 June 2025, which includes several measures concerning payroll tax. Notably, changes to payroll tax rates have been announced, set to take effect from 1 July 2026.
- The payroll tax-free threshold will be lowered from $2.0 million to $1.75 million;
- The standard tax rate will decrease from 6.85% to 6.75%; and
- A new 0.1% surcharge will be introduced on all taxable wages for employers (or groups) with total Australia-wide wages between $20.0 million and $50.0 million
The Position Statement has been revised to include more details about these legislative updates and the patch availability. We encourage our customers to review the position statement regularly to stay updated. The Position Statement can be found on My Oracle Support, Doc ID 2973834.1.