Locum physiotherapy in Australia offers real income flexibility, but combining NDIS work, private shifts, and contracting roles across multiple workplaces brings a layer of compliance complexity that catches many practitioners off guard. This guide covers what you need to know about Physiotherapy Board registration, NDIS provider pathways, the 2025-26 price limits, and how private and contract rates compare.
This article is general information only and is not personal financial, tax, or legal advice.
Physiotherapy Board of Australia: Registration Essentials
Every physiotherapist working in Australia must hold current registration with the Physiotherapy Board of Australia, administered by AHPRA. There is one national register, which means your registration covers shifts across every state and territory.
Key registration facts for 2025-26:
- Registration is renewed annually through your AHPRA practitioner portal.
- You must complete a minimum of 20 hours of CPD each year, documented in a portfolio that must be retained for five years in case of an audit.
- From 2026, CPD must be engaged with continuously throughout the registration year. You cannot bank hours from prior years.
- All registered practitioners must submit a Mandatory Professional Development Plan at the start of each CPD cycle, with each activity requiring documented reflection and evidence of practice improvement.
- A revised Criminal History Registration Standard takes effect on 15 July 2026, which affects practitioners who need to disclose or update criminal history information at renewal.
If you work across multiple agencies and direct clients simultaneously, keeping CPD records current and accessible in one place matters. The Sessional AHPRA and CPD tracker for physiotherapists keeps your credential expiry, CPD log, and registration renewal date visible in one dashboard.
NDIS Provider Registration: Registered vs Unregistered
For physiotherapists wanting to deliver NDIS-funded supports, there are two pathways:
Registered NDIS provider. You apply to the NDIS Quality and Safeguards Commission, undergo an audit (typically a verification audit for sole practitioners delivering lower-risk supports), and are listed on the NDIS provider register. Registered providers can work with all NDIS participants regardless of how their plan is managed. The registration process involves agreeing to the NDIS Code of Conduct and meeting practice standards.
Unregistered provider. You can deliver supports to participants whose plans are self-managed or plan-managed without completing NDIS registration. You still hold an ABN and must comply with the NDIS Code of Conduct. Many sole-trader physiotherapists start unregistered and formalise registration as their NDIS client base grows.
Both pathways require you to hold an ABN. If you operate as a sole trader, your ABN is your primary business identifier for invoicing participants, plan managers, and agencies.
NDIS Price Limits for Physiotherapy in 2025-26
The NDIS Pricing Arrangements and Price Limits 2025-26, updated by the NDIA on 24 November 2025, set the maximum price limit for physiotherapy at $183.99 per hour. This applies nationally: the previous state-by-state variation in physiotherapy pricing has been removed for 2025-26.
A 3.95% increase in standard support prices was applied across the board from July 2025, driven in part by the Super Guarantee rate rising to 12% and cost-of-living pressures. As a registered or unregistered NDIS provider, you cannot charge above the applicable price limit for price-capped supports, though you can charge less.
Practical points for NDIS invoicing:
- NDIS line items for physiotherapy sit under Improved Daily Living (capacity building supports). The relevant support category is 15 (Improved Daily Living Skills).
- Travel time and non-face-to-face time (report writing, care coordination) are separately claimable under NDIS pricing rules, within defined limits. Check the current Support Catalogue on the NDIS website for applicable item codes.
- GST does not apply to most NDIS disability supports. Therapeutic supports including physiotherapy delivered to NDIS participants are generally GST-free under the GST Act. Confirm the GST status of each line item with your accountant or check the ATO's GST-free health supplies guidance.
Private and Contract Rates: What to Expect
Outside NDIS, locum physiotherapists typically work under two models:
Private billing (direct or agency): Rates for private outpatient or musculoskeletal physiotherapy vary widely. Agency locum day rates in metro areas typically range from $450 to $700 per day (depending on the workplace, specialisation, and urgency), with some specialist roles and regional placements attracting higher rates. Private billing sole traders setting their own fees often charge $90 to $180 per consultation, depending on location, niche, and whether the workplace is a bulk-billing or mixed-billing clinic.
Contract or service agreement: When you work as a contractor through an agency or under a direct service agreement with a healthcare organisation, you invoice for your time at an agreed rate. These arrangements often run at a higher hourly rate than employment to account for super, leave, and overheads you are covering yourself. A commonly negotiated rule of thumb is to add 25 to 30 per cent over the equivalent employee rate to reach a sustainable contractor rate, though the right figure depends on your actual overhead load.
Tax, Super, and BAS Obligations for Locum Physios
As a sole trader, you are responsible for your own tax and super. Key figures for 2025-26:
- GST registration: Mandatory once your turnover reaches $75,000 in a 12-month period. Most full-time locum physiotherapists will cross this threshold quickly. Once registered, you lodge a Business Activity Statement (BAS), typically quarterly.
- Super Guarantee: If you work through an agency or employer on a PAYG basis, they must pay SG at 12% of ordinary time earnings (the rate for 2025-26, the final scheduled increase under current legislation). As a sole trader, super contributions for yourself are voluntary but concessional contributions up to $32,500 per year (2026-27 cap) are tax-deductible.
- ATO cents-per-km: If you drive between workplaces, home visits, or NDIS client locations, you can claim 91 cents per kilometre under the ATO's cents-per-km method (2024-25 and 2025-26), capped at 5,000 business kilometres per car per year. Keep a logbook or diary entries to substantiate the claim.
- Personal Services Income (PSI): If more than 50% of your income comes from your personal skills and efforts (which applies to most sole-trader physios), PSI rules may affect how you split or distribute income. The ATO's PSI rules do not prevent you from claiming legitimate business deductions, but they do restrict income-splitting arrangements.
How Sessional Helps
Sessional is built for AHPRA-registered locums managing income across multiple workplaces and funding streams. For physiotherapists:
- The GST and BAS readiness dashboard flags your rolling 12-month turnover against the $75,000 registration threshold and summarises your quarterly BAS position.
- The super tracker monitors voluntary concessional contributions against the $32,500 cap and shows your running total for the financial year.
- The cents-per-km tool calculates your deductible mileage across NDIS home visits, clinic shifts, and inter-workplace travel at the ATO rate.
- Invoice templates include NDIS-compliant line item fields and handle GST-free treatment for eligible disability supports.
- The AHPRA and CPD tracker stores your registration renewal date, CPD hours log, and credential expiry so nothing lapses across a busy shift calendar.
See pricing for plan details, or visit /help to get started.
Sources
- Physiotherapy Board of Australia - Registration
- Physiotherapy Board of Australia - CPD Guidelines
- AHPRA - AHPRA Registration Requirements 2026
- NDIS - Pricing Arrangements and Price Limits 2025-26
- NDIS - Support Catalogue 2025-26
- ATO - Super Guarantee rate 2025-26
- ATO - How much quarterly super to pay
- ATO - Final SG rate increase 1 July 2025
- NDIS - What are the NDIS pricing arrangements