December 2025 Payroll Pulse: What Australian Leaders Must Action Before End Of Year
- Debbie C.
- 1 day ago
- 3 min read
2025 has already delivered some of the biggest payroll reforms in a decade. Wage rises, criminal wage-theft laws, NT payroll-tax relief, the final super guarantee increase to 12%, and super on Parental Leave Pay are now all law. So, if any of these have slipped through the cracks in your business, December is your last practical window to get them right!
2025 Changes Still Requiring Immediate Verification (if not already done)
3.5% modern Award increase – effective first pay period after 1 July 2025;
Criminal wage-theft provisions – in force 1 January 2025¹;
NT payroll-tax waiver (Jan–Jun 2025) and permanent $2.5m threshold from 1 July 2025²;
Super Guarantee rate locked at 12% from 1 July 2025; and
Super on Commonwealth Parental Leave Pay – applies to eligible parents from 1 July 2025.
Action: Run a rapid compliance check this month. Through our advisory service we can connect you with experts to undertake such Audits.
The Four Forward-Looking Changes You Must Own Right Now
1. Payday Super Becomes Mandatory – 1 July 2026³
As we summarised in our previous blog⁴, from 1 July 2026 super must be paid and reported on or before payday (within 7 business days), and super liabilities will flow through existing STP – no more quarterly super or reporting from July next year. Withholding Payer Number (WPN) holders must lodge via a registered agent if using STP [Note: WPN holders are almost always individuals or non-business entities who just happen to pay wages (nannies, carers, household employees, NDIS support workers, etc.)].
Executive Actions before 30 June 2026:
Confirm your payroll platform can handle same-day super clearing and the new STP super fields — RUNPAY™’s Marketplace is live to help you take first steps in comparing systems if a system change is needed.
Update your cash-flow forecasts (superannuation must leave every pay run).
Plan employee comms – most will love the faster retirement boost!
ATO has a 12-month grace period, but early movers win.
2. Right to Disconnect – Full Effect for 15+ Employee Businesses 2025¹
Employees can refuse non-urgent contact outside ordinary hours. Rostering and payroll systems must accurately record “ordinary hours” to defend claims.
Action now: If not completed yet, brief leadership and review and update your after-hours policies before the holiday break.
3. State Payroll-Tax Threshold Increases – from 1 July 2025
Queensland lifted to $1.6m (from $1.3m) and Victoria to $1.0m (from $900k, higher rates above $3m). See References 5 and 6 at bottom of page for further information. Multi-state business operators should review grouping now if not completed already.
4. Ongoing Tightening of Payslip & Record-Keeping Rules¹
Fair Work and ATO continue to enforce separate itemisation of loadings, penalties, bonuses, and salary-sacrificed super – non-compliance is now a fast track to wage-theft investigations.
Quick Win: Most modern platforms listed via the RUNPAY™ Marketplace automatically produce compliant payslips.
Your December 2026 Executive Checklist
Verify all your 2025 changes are fully implemented (or arrange to have an Audit undertaken).
Start Payday Super planning – system, cash flow and comms.
Re-brief leadership on Right to Disconnect policy implications (particularly with Christmas Closure fast-approaching).
Review multi-state payroll-tax grouping if not completed.
2026 Plans for RUNPAY™
We will be working on a live Executive Dashboard that delivers immediate, real-time visibility into upcoming obligations – saving you hours of manual checking every week (and we’re adding new features and checks regularly).
Want certainty before the Christmas break?
Reach out today to book a FREE Quick 15-minute 2026 Introductory Readiness Chat
→RUNPAY™ —Payroll perfected for Australian businesses.
References
Fair Work Ombudsman – Closing Loopholes reforms & Right to Disconnect
https://www.fairwork.gov.au/about-us/workplace-laws/legislation-changes/closing-loopholes
Northern Territory Treasury – Payroll tax changes 2025
Treasury Laws Amendment (Payday Superannuation) Act 2025
https://www.ato.gov.au/about-ato/new-legislation/in-detail/superannuation/payday-superannuation
RUNPAY™ Blog – Employing Aussies & strengthening the Australian economy –https://www.runpay.com.au/post/employing-aussies-strengthening-the-australian-economy-why-smart-business-owners-are-considering
Queensland Revenue Office – Payroll Tax Thresholds 2025
State Revenue Office Victoria – Changes to Payroll Tax Threshold
https://www.sro.vic.gov.au/about-us/news-and-events/news/changes-payroll-tax-threshold
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