High Income Threshold From 1 July 2025. The high income threshold can alter conditions of employment governed by a modern award. Workers who earn more than the contractor high income threshold can ‘opt out’ of using the whole of relationship test by notifying the business they work for.

The regulations set the contractor high income threshold at $175,000 for the year commencing on 1 july 2025, and prescribe a formula for calculating the threshold in future years on and from 1. From 1 july 2025, it is $175,000.