ACC rates and thresholds
MYOB Business will automatically apply these ACC changes in your first pay where the Date of payment in the pay run is 1 April 2025 or later.
2024-25 tax year value | 2025-26 tax year value |
|---|---|
1.6% | 1.67% |
$142,283.00 | $152,790.00 |
$2,276.52 | $2,551.59 |
Employees with STC or STC SL tax code
New employees with the STC or STC SL tax code who are added to MYOB Business from 1 April 2025 will automatically have the ACC earner levy rate set to 1.67%.
If an existing employee has the STC or STC SL tax code, you'll need to manually update their ACC levy (%) from 1.6% to 1.67%. Just check or update the rate, go to the Payroll menu > Employees > click the employee > Employment tab > ACC levy (%).
Student loan threshold
This remains unchanged from last year and continues to apply from 1 April 2025.
Frequency | 2025-26 tax year value |
|---|---|
Annual threshold | $24,128 |
Monthly pay period (threshold divided by 12) | $2,010.67 |
Fortnightly pay period (threshold divided by 26) | $928 |
Weekly pay period (threshold divided by 52) | $464 |
Employer savings contribution tax (ESCT) and Retirement savings contribution tax (RSCT)
The tax rates are unchanged, but the thresholds have changed from 1 April 2025.
Depending on your employee's income, this might put them in a different income bracket and change their ESCT rate. To check or update an employee's rate, go to the Payroll menu > Employees > click the employee > Employment tab > Employer superannuation contribution tax rate.
2024-25 tax year ESCT rate threshold | 2025-26 tax year ESCT and RSCT rate threshold | Tax rate |
|---|---|---|
$1 - $16,800 | $1 - $18,720 | 10.5% |
$16,801 - $57,600 | $18,721 - $64,200 | 17.5% |
$57,601 - $84,000 | $64,201 - $93,720 | 30% |
$84,001 - $216,000 | $93,721 - $216,000 | 33% |
$216,001 upwards | $216,001 upwards | 39% |
Extra pay tax calculation
The tax calculation for extra payments made to employees when their employment ends is changing. From 1 April 2025 the tax calculation for these payments will use the employee's last two pay periods to work out their annualised pay.
For other (non-termination) taxable extra payments, the existing “four week” rule will continue to apply to work out their annualised pay.
To cater for this change, there will be two new tax options available when setting up allowances:
Tax as extra pay (Termination payment)
Tax as extra pay (Non-termination payment)
When choosing one of these Tax as extra pay options, you will also be able to choose whether to include the ACC earners' levy.
