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2025 STSL tax table update in Deputy Payroll (AU)

Micaela MacLachlan
  • Updated

IMPORTANT NOTICE

Information provided by Deputy is intended for general guidance purposes only and is not a substitute for professional legal or financial advice. Deputy does not accept liability for actions taken based on this information.
Employers are responsible for ensuring their employees are paid correctly in line with the applicable legislation, award/s, industrial instrument/s and relevant employment agreements.
For specific issues or if you are unsure about your employee/s’ entitlements, please consult a legal, financial or employment relations specialist. Deputy does not offer advice on employment law or taxation matters, including payroll specifics.

 

About the September Tax Table Update for STSL


On 2 August 2025, the Universities Accord (Cutting Student Debt by 20 Per Cent) Bill 2025 became law.

In response, ATO released updated tax tables for employees with Study and Training Support Loans (STSL). This was published on 1 September 2025 and took effect from 24 September 2025 (the September Tax Table Update).

Key information

  • Applies to employees with an STSL (Study and Training Support Loan) such as HELP, VET Student Loans, Student Start-up Loans and Australian Apprenticeship Support Loans.
  • Compulsory repayments are now reduced under a marginal repayment system.
  • Updated formulas are included in Schedule 8 Formulas (NAT 3539) and PAYG tax tables (see useful resources for links).
  • Effective for payments made on or after 24 September 2025.
  • No changes apply to past payments.

Important Note for Deputy Payroll (AU) customers

Deputy Payroll applies tax tables based on the Payment Date of the pay run.

The 24th September Tax Table Update will be operational in Deputy Payroll effective from 1 November 2025.

The delayed effective date in Deputy Payroll is a direct response to customer requests, particularly from those who have already processed advance payments.

Impact on Deputy Payroll processing:

  • If you process a pay run with a payment date between 1 July 2025 and 31 October 2025, Deputy Payroll will use the STSL rates from the 1 July to 23 September 2025 tax table. 
  • If you process a pay run with a payment date on or after 1 November 2025, Deputy Payroll will use the updated tax tables, including the new STSL formulas. 
  • This applies even if the pay period is before 1 November 2025 as the key factor is the payment date, not the period worked.

Deputy Payroll customers should consider:

  • Payments dated between 24 September 2025 and 31 October 2025 will use the old tax tables, not the updated tax tables.
  • Backpay or corrections for pays originally dated before 1 November 2025 may now be calculated using the updated STSL rates, which could result in over or under withholding.
  • Deputy Payroll customers have the option to review and manually adjust PAYG tax in the payrun, particularly for employees with STSL. 

Useful resources

If required, you have the option to utilise ATO tools for manual adjustments in the payslip:
STSL Weekly Tax Table
STSL Fortnightly Tax Table
STSL Monthly Tax Table
Schedule 8 Formulas
 

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