Study and Training Support Loan Tax Change - Effective 24 September 2025
On upgrade to MicrOpay 9.4 SP2 B1, STSL Tax Scales 01 and 02 are updated, in line with the changes to Schedule 8 – Statement of formulas for calculating study and training support loans components (NAT3539) that take effect from 24 September 2025.
More Information:
This change:
Is the result of the Universities Accord (Cutting Student Debt by 20 Per Cent) Bill 2025, which became law on 2 August 2025.
Updates formula used to calculate withholding of STSL amounts.
From 24 September 2025, STSL amounts must be withheld according to the new rates.
There is no requirement to backdate the change for transactions processed from 1 July - 23 September 2025.
For more information, see Study and Training Support Loan Tax Update.
Unlike regular tax updates, which happen after all processing for the tax year is complete, this is a mid-year change that takes effect as soon as MicrOpay is upgraded to 9.4 SP2 B1.
If you are a Payroll Online MicrOpay (Hosted) customer we will upgrade your software and notify you when this has been completed. Details of the release are added to Current version of MicrOpay Evo.
If you are a Desktop MicrOpay customer review this Knowledgebase article for more information on how to download this release Current version of MicrOpay Evo.
2025-2026 Tax Tables and SGL - Effective 1 July 2025
Caution: For the new tax year, your MicrOpay software should be on version 9.4 SP1 before you Change Tax Year.
If you are a Payroll Online MicrOpay (Hosted) customer we will upgrade your software and notify you when this has been completed. Details of the release are added to Current version of MicrOpay Evo.
If you are a Desktop MicrOpay customer review this Knowledgebase article for more information on how to download this release Current version of MicrOpay Evo.
Note: the following tax changes are installed on upgrade to MicrOpay 9.4 SP1 but do not take effect until Change Tax Year is run to roll the payroll database over into the new tax year.
Review this Knowledgebase article for more information on how to complete the Change Tax Year and update the compulsory Superannuation Guarantee percentage.
When change of Tax Year has been completed you will see the following changes:
Tax Parameters – Payroll, Maintenance, Tax, Tax Parameters
Component D ETP caps - The Initial Tax Free Value will increase from $12,524 to $13,100; and the Annual Tax Free Value will increase from $6,264 to $6,552.
The ETP Lower Cap Amount will increase from $245,000 to $260,000.
Tax Scales – Payroll, Maintenance, Tax, Tax Scales
MicrOpay tax scales are updated to reflect the changes for the Australian 2025-2026 Financial Year:
STSL Tax Scales 01 and 02 updated - Updated rates are applied to the Study and Training Support Loan (STSL) Tax Scales 01 (Tax-Free Threshold Claimed) and 02 (No Tax-Free Threshold Claimed).
For more information refer to the ATO's Schedule 8 – Statement of formulas for calculating study and training support loans components | Australian Taxation Office.
General Parameters – Payroll | Maintenance | General | General Parameters | SGL
SGL Quarterly Contribution Cap - The SGL quarterly Contribution Cap decreases from $65,070 to $62,500.
SGL Statutory Super Guarantee - will increase from 11.5% to 12%. Review the following article for complete details on how to increase the percentage in MicrOpay - Change Tax Year.