Domestic payroll changes for FY 2026

From July 1, 2025, changes to tax, super and wages have been bought in which may impact the payment to your nanny and domestic staff.

Superannuation Increase to 12%

Starting from July 1st, 2025, the superannuation guarantee rate will increase to 12%.

This is the last of the scheduled increases to the super guarantee.

The exemption for domestic staff working 30 hours or less remains in place.

Minimum Wage & Award Increase

There has been an increase in the minimum wage and Miscellaneous Award rates by 3.5%.

In all states except Western Australia for a nanny, au pair and most domestic staff over 21 years old, on Level 2 (working in the day Monday to Friday) are covered by the Miscellaneous Award.

The minimum rates are as follows:

Permanent employee – $25.85 per hour

Casual employee – $32.31 per hour

In Westen Australia, most nannies, au pairs and other domestic staff are award free.

With the minimum rates for a 21 year old and over as follows:

Permanent employee –  $25.08 per hour

Casual employee – $31.35 per hour

PAYG and STSL

PAYG rates remain the same for this financial year.

STSL (previously called HECS) the minimum repayment threshold will change from $54,435 in 2024–25 to $67,000 in 2025–26. And Compulsory repayments will only be calculated on the income above the new $67,000 threshold instead of the total annual income.

Mileage rate

The ATO cents motor vehicle per kilometer rate remains at 88 cents.