Australia · 2026-27 · checked 9 October 2026
Calculate my pay: take-home pay, tax and super in Australia
On $80,000 a year you keep $63,880, or $2,457 a fortnight, after $14,520 income tax and $1,600 Medicare levy. Your employer pays $9,600 super on top. Put in your own pay to see your numbers.
Below the calculator is everything that changes what lands in your bank account: tax brackets, offsets, HELP, super, award rates, penalty rates, leave, Centrelink, public sector pay scales and the rules for each state.
By Anita Bell, Founder & Senior Bookkeeper. Updated 12 November 2026.
Take-home a year
$63,880
Per fortnight
$2,457
Per week
$1,228
Per month
$5,323
- Taxable income
- $80,000
- Income tax
- $14,520
- Medicare levy
- $1,600
- HELP repayment
- $0
- Super (12%) on top
- $9,600
- Tax rate overall
- 20.2%
- Tax on next $1
- 32.0%
2026-27 rates for an Australian resident with private hospital cover, from the ATO, checked 9 October 2026. An estimate: your employer's PAYG tables can differ by a few dollars each pay. Non-residents and the Medicare levy surcharge are covered in bonus & non-resident tax and Medicare.
Pay periods
Hourly, weekly, fortnightly, monthly and yearly pay
To turn an hourly rate into a salary, multiply it by 38 hours and then by 52 weeks, which is 1,976 paid hours a year. At the national minimum wage of $26.44 an hour that comes to $52,245 a year, or $45,223 after tax in 2026-27. Going the other way, divide a salary by 52 for a week, 26 for a fortnight, 12 for a month and 1,976 for an hour.
- Full-time week
- 38 hours
- NES ordinary hours
- Paid hours a year
- 1,976
- 38 × 52 weeks
- Fortnightly pays
- 26 or 27
- 2026-27: 27 if paid from 1 July 2026
- Weeks in a month
- 4.33
- 52 ÷ 12, not 4
Hourly rate to yearly salary, and back
Australian payroll works on a 38-hour full-time week, the most ordinary hours the National Employment Standards (NES) allow before overtime. Multiply by 52 weeks and you get 1,976 hours. A calendar year is really 52 weeks and 1 day, but every major pay tool divides by 52, so use that to compare offers. The common mistake is to compare an hourly rate with a salary built on a longer week. Always ask how many hours a week sit behind a salary before you divide it.
Worked example at the minimum wage:
- $26.44 × 38 hours = $1,004.72 a week.
- $1,004.72 × 52 weeks = $52,245.44 a year.
- Less $5,977 income tax and $1,045 Medicare levy = $45,223 take-home, or $22.89 for each hour worked.
- Your employer pays $6,269 super on top at 12%.
| Hourly | Week (38 h) | Fortnight | Month | Year | Year after tax 2026-27 |
|---|---|---|---|---|---|
| $20.00 | $760.00 | $1,520.00 | $3,293.33 | $39,520 | $36,131 |
| $25.00 | $950.00 | $1,900.00 | $4,116.67 | $49,400 | $43,331 |
| $30.00 | $1,140.00 | $2,280.00 | $4,940.00 | $59,280 | $49,901 |
| $35.00 | $1,330.00 | $2,660.00 | $5,763.33 | $69,160 | $56,509 |
| $40.00 | $1,520.00 | $3,040.00 | $6,586.67 | $79,040 | $63,227 |
| $45.00 | $1,710.00 | $3,420.00 | $7,410.00 | $88,920 | $69,946 |
| $50.00 | $1,900.00 | $3,800.00 | $8,233.33 | $98,800 | $76,664 |
| $55.00 | $2,090.00 | $4,180.00 | $9,056.67 | $108,680 | $83,382 |
Show all 17 rows
| Hourly | Week (38 h) | Fortnight | Month | Year | Year after tax 2026-27 |
|---|---|---|---|---|---|
| $60.00 | $2,280.00 | $4,560.00 | $9,880.00 | $118,560 | $90,101 |
| $65.00 | $2,470.00 | $4,940.00 | $10,703.33 | $128,440 | $96,819 |
| $70.00 | $2,660.00 | $5,320.00 | $11,526.67 | $138,320 | $103,306 |
| $75.00 | $2,850.00 | $5,700.00 | $12,350.00 | $148,200 | $109,332 |
| $80.00 | $3,040.00 | $6,080.00 | $13,173.33 | $158,080 | $115,358 |
| $85.00 | $3,230.00 | $6,460.00 | $13,996.67 | $167,960 | $121,386 |
| $90.00 | $3,420.00 | $6,840.00 | $14,820.00 | $177,840 | $127,412 |
| $95.00 | $3,610.00 | $7,220.00 | $15,643.33 | $187,720 | $133,440 |
| $100.00 | $3,800.00 | $7,600.00 | $16,466.67 | $197,600 | $138,858 |
Weekly, fortnightly and monthly pay
Your salary is the same whatever the pay cycle. Weekly pay is the salary divided by 52, fortnightly by 26 and monthly by 12. A month holds 4.33 weeks, so multiplying a weekly figure by four undercounts a month by about a third of a week. Tax is taken out each pay using the ATO table for that cycle, covered in PAYG withholding. For pay after tax at any salary, see take-home pay.
| Salary | Per hour | Per hour after tax | Week | Fortnight | Month |
|---|---|---|---|---|---|
| $30,000 | $15.18 | $14.54 | $576.92 | $1,153.85 | $2,500.00 |
| $40,000 | $20.24 | $18.47 | $769.23 | $1,538.46 | $3,333.33 |
| $45,000 | $22.77 | $20.45 | $865.38 | $1,730.77 | $3,750.00 |
| $50,000 | $25.30 | $22.13 | $961.54 | $1,923.08 | $4,166.67 |
| $55,000 | $27.83 | $23.81 | $1,057.69 | $2,115.38 | $4,583.33 |
| $60,000 | $30.36 | $25.50 | $1,153.85 | $2,307.69 | $5,000.00 |
| $65,000 | $32.89 | $27.18 | $1,250.00 | $2,500.00 | $5,416.67 |
| $70,000 | $35.43 | $28.89 | $1,346.15 | $2,692.31 | $5,833.33 |
| $75,000 | $37.96 | $30.61 | $1,442.31 | $2,884.62 | $6,250.00 |
| $80,000 | $40.49 | $32.33 | $1,538.46 | $3,076.92 | $6,666.67 |
Show all 38 rows
| Salary | Per hour | Per hour after tax | Week | Fortnight | Month |
|---|---|---|---|---|---|
| $85,000 | $43.02 | $34.05 | $1,634.62 | $3,269.23 | $7,083.33 |
| $90,000 | $45.55 | $35.77 | $1,730.77 | $3,461.54 | $7,500.00 |
| $95,000 | $48.08 | $37.49 | $1,826.92 | $3,653.85 | $7,916.67 |
| $100,000 | $50.61 | $39.21 | $1,923.08 | $3,846.15 | $8,333.33 |
| $105,000 | $53.14 | $40.93 | $2,019.23 | $4,038.46 | $8,750.00 |
| $110,000 | $55.67 | $42.65 | $2,115.38 | $4,230.77 | $9,166.67 |
| $115,000 | $58.20 | $44.37 | $2,211.54 | $4,423.08 | $9,583.33 |
| $120,000 | $60.73 | $46.09 | $2,307.69 | $4,615.38 | $10,000.00 |
| $125,000 | $63.26 | $47.81 | $2,403.85 | $4,807.69 | $10,416.67 |
| $130,000 | $65.79 | $49.53 | $2,500.00 | $5,000.00 | $10,833.33 |
| $135,000 | $68.32 | $51.26 | $2,596.15 | $5,192.31 | $11,250.00 |
| $140,000 | $70.85 | $52.80 | $2,692.31 | $5,384.62 | $11,666.67 |
| $145,000 | $73.38 | $54.34 | $2,788.46 | $5,576.92 | $12,083.33 |
| $150,000 | $75.91 | $55.89 | $2,884.62 | $5,769.23 | $12,500.00 |
| $155,000 | $78.44 | $57.43 | $2,980.77 | $5,961.54 | $12,916.67 |
| $160,000 | $80.97 | $58.97 | $3,076.92 | $6,153.85 | $13,333.33 |
| $165,000 | $83.50 | $60.52 | $3,173.08 | $6,346.15 | $13,750.00 |
| $170,000 | $86.03 | $62.06 | $3,269.23 | $6,538.46 | $14,166.67 |
| $175,000 | $88.56 | $63.60 | $3,365.38 | $6,730.77 | $14,583.33 |
| $180,000 | $91.09 | $65.15 | $3,461.54 | $6,923.08 | $15,000.00 |
| $185,000 | $93.62 | $66.69 | $3,557.69 | $7,115.38 | $15,416.67 |
| $190,000 | $96.15 | $68.23 | $3,653.85 | $7,307.69 | $15,833.33 |
| $195,000 | $98.68 | $69.57 | $3,750.00 | $7,500.00 | $16,250.00 |
| $200,000 | $101.21 | $70.92 | $3,846.15 | $7,692.31 | $16,666.67 |
| $250,000 | $126.52 | $84.33 | $4,807.69 | $9,615.38 | $20,833.33 |
| $300,000 | $151.82 | $97.74 | $5,769.23 | $11,538.46 | $25,000.00 |
| $400,000 | $202.43 | $124.56 | $7,692.31 | $15,384.62 | $33,333.33 |
| $500,000 | $253.04 | $151.38 | $9,615.38 | $19,230.77 | $41,666.67 |
How many fortnights are in a year
A normal financial year has 26 fortnightly pay days and 52 weekly ones. Because 2026-27 runs 365 days, one weekday turns up an extra time. The ATO counts pay days that fall inside the financial year (1 July 2026 to 30 June 2027), not the weeks worked. In 2026-27, a fortnightly pay day on 1 July 2026 gives 27 pays, and a weekly pay day on a Wednesday gives 53.
The extra pay does not raise your salary. It moves one pay into this financial year. The tax tables assume 26 pays, so you can ask your employer to withhold a little more each pay. On fortnightly earnings of $1,700 or more, the ATO suggests an extra $12 or more per pay.
Adding up hours from a timesheet
Paid hours are finish time minus start time, less unpaid breaks. A shift that ends earlier on the clock than it started has crossed midnight. A shift from 22:00 to 06:30 with a 30-minute unpaid break is 8 paid hours. Payroll uses decimal hours, so 7:45 on a clock is 7.75 hours, not 7.45.
Overtime starts past ordinary hours, and your award sets the rates. A common pattern is time and a half for the first 2 hours, then double time. Worked on 42 hours at $26.44: 38 ordinary hours earn $1,004.72, 2 hours at time and a half earn $79.32, and 2 at double time earn $105.76. Total $1,189.80. Rates by award are in overtime and penalty rates.
Pro-rata salary for part-time hours or part of a year
A job ad that says "$80,000 pro rata" quotes the full-time salary. You are paid your share of it. Working 22.8 of 38 hours, or 3 of 5 days, is 60% of full time:
- $80,000 × 60% = $48,000 a year.
- That is $1,846.15 a fortnight or $4,000.00 a month.
- The hourly rate stays $40.49. Pro-rating cuts the hours, not the rate.
- Starting halfway through the year (6 months) pays $24,000 in that year.
Part-time staff get the same leave as full-time staff, scaled to their hours. Super is 12% of what you earn, so it scales too.
Full-time, part-time and casual
Full-time and part-time employees have regular hours, paid annual leave of 4 weeks, 10 days of paid personal leave, notice and redundancy pay. A casual has no firm advance commitment to ongoing work and is paid the 25% casual loading instead of those entitlements. Since 26 August 2024, a casual can ask to become permanent after 6 months (12 with a small business), and the employer has 21 days to reply in writing.
At the minimum wage, the casual earns $33.05 an hour against $26.44. Both take 4 weeks off and 5 sick days. The casual is paid for 47 weeks and the permanent employee for all 52, yet the casual still ends $6,782 ahead. Leave rules are in leave, and the wage floors in minimum wage.
- Casual, a year$59,027
- Permanent, a year$52,245
- Paid annual leave (in permanent)$4,019
- Paid sick days (in permanent)$1,005
38 hours a week at $26.44, 5 sick days taken, no leave loading or public holidays. Super is 12% for both.
Salary or hourly pay
A salary is a fixed yearly amount paid in equal instalments. Hourly pay follows the hours you work, so extra hours show up in the next pay. If an award covers you, your salary must still be at least what the award would pay for the hours you actually work, including overtime and penalty rates. Check this by dividing your salary by your real yearly hours, not by 1,976.
What a pay rise adds after tax
Only the extra dollars are taxed at your top rate, so a raise never leaves you worse off. On $80,000, a $10,000 raise adds $6,800 a year after tax and Medicare ($261.54 a fortnight), because each extra dollar here loses 32%. Your employer also pays $1,200 more super. Award minimums rose 4.75% from 1 July 2026. If you repay a study loan, a raise can lift that too: see HECS-HELP.
Sources: ATO: fortnightly tax table and 27-pay years · Fair Work: hours of work · Fair Work: types of employees · Fair Work: becoming a permanent employee
Take-home pay
Take-home pay at common salaries
On $80,000 you take home $63,880 a year in 2026-27, which is $2,456.92 a fortnight or $1,228.46 a week. Take-home pay is your salary less income tax (after the low income tax offset), the 2% Medicare levy and any HELP repayment. Your employer's 12% super, $9,600 here, is paid on top and never comes out of it.
- Take-home on $80,000
- $63,880
- a year
- Per fortnight
- $2,456.92
- Tax rate overall
- 20.2%
- tax and Medicare ÷ salary
- Tax on the next dollar
- 32%
- incl. Medicare levy
How take-home pay is worked out
Every Australian resident pays tax on the same scale, so take-home pay depends mainly on your taxable income. Here is the sum on $80,000:
- Income tax on $80,000 from the resident scale: $14,520.
- Low income tax offset: $0. It is worth $700 up to $37,500 and runs out at $66,667.
- Medicare levy at 2%: $1,600.
- $80,000 less $16,120 = $63,880 take-home.
- Divide by 26 for a fortnight ($2,456.92) or 12 for a month ($5,323.33).
Lower down the scale the offset matters more. On $40,000 the offset cuts $575 from tax and you keep 91.3% of your pay. The first $18,200 is tax-free, and with the offset no income tax is payable until $22,867. Rates and brackets are in income tax, offsets in tax offsets.
| Salary | Income tax | Medicare | Take-home a year | Month | Fortnight | Week | Kept |
|---|---|---|---|---|---|---|---|
| $20,000 | $0 | $0 | $20,000 | $1,666.67 | $769.23 | $384.62 | 100.0% |
| $25,000 | $320 | $0 | $24,680 | $2,056.67 | $949.23 | $474.62 | 98.7% |
| $30,000 | $1,070 | $199 | $28,731 | $2,394.25 | $1,105.04 | $552.52 | 95.8% |
| $35,000 | $1,820 | $699 | $32,481 | $2,706.75 | $1,249.27 | $624.63 | 92.8% |
| $40,000 | $2,695 | $800 | $36,505 | $3,042.08 | $1,404.04 | $702.02 | 91.3% |
| $45,000 | $3,695 | $900 | $40,405 | $3,367.08 | $1,554.04 | $777.02 | 89.8% |
| $50,000 | $5,270 | $1,000 | $43,730 | $3,644.17 | $1,681.92 | $840.96 | 87.5% |
| $55,000 | $6,845 | $1,100 | $47,055 | $3,921.25 | $1,809.81 | $904.90 | 85.6% |
| $60,000 | $8,420 | $1,200 | $50,380 | $4,198.33 | $1,937.69 | $968.85 | 84.0% |
| $65,000 | $9,995 | $1,300 | $53,705 | $4,475.42 | $2,065.58 | $1,032.79 | 82.6% |
| $70,000 | $11,520 | $1,400 | $57,080 | $4,756.67 | $2,195.38 | $1,097.69 | 81.5% |
| $75,000 | $13,020 | $1,500 | $60,480 | $5,040.00 | $2,326.15 | $1,163.08 | 80.6% |
Show all 41 rows
| Salary | Income tax | Medicare | Take-home a year | Month | Fortnight | Week | Kept |
|---|---|---|---|---|---|---|---|
| $80,000 | $14,520 | $1,600 | $63,880 | $5,323.33 | $2,456.92 | $1,228.46 | 79.8% |
| $85,000 | $16,020 | $1,700 | $67,280 | $5,606.67 | $2,587.69 | $1,293.85 | 79.2% |
| $90,000 | $17,520 | $1,800 | $70,680 | $5,890.00 | $2,718.46 | $1,359.23 | 78.5% |
| $95,000 | $19,020 | $1,900 | $74,080 | $6,173.33 | $2,849.23 | $1,424.62 | 78.0% |
| $100,000 | $20,520 | $2,000 | $77,480 | $6,456.67 | $2,980.00 | $1,490.00 | 77.5% |
| $105,000 | $22,020 | $2,100 | $80,880 | $6,740.00 | $3,110.77 | $1,555.38 | 77.0% |
| $110,000 | $23,520 | $2,200 | $84,280 | $7,023.33 | $3,241.54 | $1,620.77 | 76.6% |
| $115,000 | $25,020 | $2,300 | $87,680 | $7,306.67 | $3,372.31 | $1,686.15 | 76.2% |
| $120,000 | $26,520 | $2,400 | $91,080 | $7,590.00 | $3,503.08 | $1,751.54 | 75.9% |
| $125,000 | $28,020 | $2,500 | $94,480 | $7,873.33 | $3,633.85 | $1,816.92 | 75.6% |
| $130,000 | $29,520 | $2,600 | $97,880 | $8,156.67 | $3,764.62 | $1,882.31 | 75.3% |
| $135,000 | $31,020 | $2,700 | $101,280 | $8,440.00 | $3,895.38 | $1,947.69 | 75.0% |
| $140,000 | $32,870 | $2,800 | $104,330 | $8,694.17 | $4,012.69 | $2,006.35 | 74.5% |
| $145,000 | $34,720 | $2,900 | $107,380 | $8,948.33 | $4,130.00 | $2,065.00 | 74.1% |
| $150,000 | $36,570 | $3,000 | $110,430 | $9,202.50 | $4,247.31 | $2,123.65 | 73.6% |
| $155,000 | $38,420 | $3,100 | $113,480 | $9,456.67 | $4,364.62 | $2,182.31 | 73.2% |
| $160,000 | $40,270 | $3,200 | $116,530 | $9,710.83 | $4,481.92 | $2,240.96 | 72.8% |
| $165,000 | $42,120 | $3,300 | $119,580 | $9,965.00 | $4,599.23 | $2,299.62 | 72.5% |
| $170,000 | $43,970 | $3,400 | $122,630 | $10,219.17 | $4,716.54 | $2,358.27 | 72.1% |
| $175,000 | $45,820 | $3,500 | $125,680 | $10,473.33 | $4,833.85 | $2,416.92 | 71.8% |
| $180,000 | $47,670 | $3,600 | $128,730 | $10,727.50 | $4,951.15 | $2,475.58 | 71.5% |
| $185,000 | $49,520 | $3,700 | $131,780 | $10,981.67 | $5,068.46 | $2,534.23 | 71.2% |
| $190,000 | $51,370 | $3,800 | $134,830 | $11,235.83 | $5,185.77 | $2,592.88 | 71.0% |
| $195,000 | $53,620 | $3,900 | $137,480 | $11,456.67 | $5,287.69 | $2,643.85 | 70.5% |
| $200,000 | $55,870 | $4,000 | $140,130 | $11,677.50 | $5,389.62 | $2,694.81 | 70.1% |
| $250,000 | $78,370 | $5,000 | $166,630 | $13,885.83 | $6,408.85 | $3,204.42 | 66.7% |
| $300,000 | $100,870 | $6,000 | $193,130 | $16,094.17 | $7,428.08 | $3,714.04 | 64.4% |
| $400,000 | $145,870 | $8,000 | $246,130 | $20,510.83 | $9,466.54 | $4,733.27 | 61.5% |
| $500,000 | $190,870 | $10,000 | $299,130 | $24,927.50 | $11,505.00 | $5,752.50 | 59.8% |
- $30,00095.8% kept ($28,731)
- $50,00087.5% kept ($43,730)
- $70,00081.5% kept ($57,080)
- $90,00078.5% kept ($70,680)
- $120,00075.9% kept ($91,080)
- $150,00073.6% kept ($110,430)
- $200,00070.1% kept ($140,130)
- $300,00064.4% kept ($193,130)
Resident, claiming the tax-free threshold, with private hospital cover and no HELP debt. Amber bars are at or above the Medicare levy surcharge threshold of $105,001, where going without hospital cover costs more.
Gross pay, net pay and taxable income
Gross pay is what you earn before anything is taken out. Net pay is what lands in your bank. Taxable income is gross pay less pre-tax items such as salary sacrifice, and it is the figure tax is worked out on. Employer super sits outside all three.
Your payslip net will not match the annual sum divided by 26 to the cent. Employers use the ATO's withholding formulas, which round to whole dollars and do not pass on the whole offset during the year. On $80,000, fortnightly withholding leaves $2,454.92 against $2,456.92 from the annual figure. The difference comes back, or is owed, at tax time. How each pay is taxed is in PAYG withholding.
Net pay from an hourly rate
Paid by the hour? Multiply your rate by your hours for gross pay, then take out tax. At the minimum wage of $26.44 for 38 hours a week, a fortnight is $2,009.44 gross. The employer withholds $278, leaving $1,731.44. Each hour you work is worth $22.78 after tax. A casual adds the 25% loading to the rate first, and the loading is taxed like the rest of your pay.
Working back from the take-home you need
To find the gross pay behind a take-home target, work backwards through the tax tables. To take home $1,500 a week you need $1,939.00 a week before tax, about $100,828 a year. If a job is advertised as a total package that includes super, take the super out before you compare: divide the package by 1.12 to get the salary.
What changes your take-home on the same salary
Four things move take-home pay most: a study loan, private hospital cover, tax residency and salary sacrifice. Repaying HELP takes a share of the income above the repayment threshold (see HECS-HELP). Salary sacrifice lowers taxable income but also cash in hand. Earning $105,001 or more without private hospital cover adds the Medicare levy surcharge (see Medicare). A foreign resident gets no tax-free threshold and no offset. The common mistake is to compare your pay with a friend's without checking these.
| Situation | Income tax | Medicare + surcharge | HELP | Take-home | Change |
|---|---|---|---|---|---|
| Resident, private hospital cover, no study loan | $26,520 | $2,400 | $0 | $91,080 | |
| With a HELP debt | $26,520 | $2,400 | $7,571 | $83,509 | -$7,571 |
| No private hospital cover | $26,520 | $3,600 | $0 | $89,880 | -$1,200 |
| Foreign resident for tax | $36,000 | $2,400 | $0 | $81,600 | -$9,480 |
What changed this year, and next
From 1 July 2026 the rate on the second bracket fell, so the same $80,000 now takes home $268 more a year than in 2025-26 ($10.31 a fortnight). A further cut and a new work tax offset are already law for 2027-28, worth another $518 a year on this salary. Dates are in the changes calendar.
Sources: ATO: tax rates for Australian residents · ATO: Medicare levy · ATO: Schedule 1 withholding formulas 2026-27 · ATO: study and training loan repayment thresholds
Your payslip
How to read a payslip, line by line
A payslip shows your gross pay, the tax withheld (PAYG), any study loan withheld (STSL), the net pay sent to your bank and the super your employer paid on top, each with a year-to-date total. On $3,000 a fortnight with a HELP debt, that is $598 tax, $50 STSL and $2,352.00 net, plus $360.00 super. Your employer must give you one within one working day of payday.
- Gross pay: earnings before anything is taken out, with each loading, allowance or penalty rate on its own line.
- PAYG tax: income tax and Medicare levy sent to the ATO for you.
- STSL: the extra withheld for a study loan once your pay passes the threshold.
- Net pay: what reaches your account. It should match your bank deposit.
- Super: paid by your employer to your fund. It never reduces your net pay.
- Year to date: running totals since the financial year began. They reset each new year.
What a payslip must show
The Fair Work Ombudsman sets the rules for payslips. Every employee gets one, casuals included, and it can be paper or electronic. It must show your employer's name and ABN, the pay period and payment date, gross and net pay, and any loading, allowance, bonus or penalty rate that can be separated out. Each deduction needs the name of the fund or account it went to. Super must show the amount and the fund. If you are paid by the hour, check the rate and hours against your roster.
No payslip, or a wrong one, is a breach. Ask payroll first, in writing. Keep every payslip: they prove your income for a loan and let you check super later. ABN contractors are not employees and send invoices instead, covered in contractors.
The PAYG tax line
PAYG withholding is tax taken out of each pay. It is not a final bill. The ATO tables set the amount from your gross pay, your pay cycle and the choices on your tax file number (TFN) declaration. Claim the tax-free threshold and less is taken. Do not claim it, as you would at a second job, and more is taken. The full method is in PAYG tax tables.
| Gross a fortnight | Threshold claimed | Not claimed | Plus STSL (HELP) | No TFN given |
|---|---|---|---|---|
| $1,000 | $42 | $180 | $0 | $470 |
| $1,500 | $148 | $336 | $0 | $705 |
| $2,000 | $276 | $498 | $0 | $940 |
| $2,500 | $438 | $658 | $0 | $1,175 |
| $3,000 | $598 | $818 | $50 | $1,410 |
| $4,000 | $918 | $1,138 | $200 | $1,880 |
| $5,000 | $1,238 | $1,494 | $350 | $2,350 |
The STSL line and your HELP debt
STSL stands for study and training support loans. It covers HECS-HELP, FEE-HELP, VET Student Loans and similar debts. Once you tick the study loan box on your TFN declaration, payroll adds STSL whenever your pay is above $69,528 a year, which is about $1,337 a week or $2,674 a fortnight. Under that, the line shows nothing.
STSL does not cut your debt the day it is taken. The ATO credits it against your compulsory repayment when your tax return is assessed, and any excess comes back as part of your refund. The common mistake is to keep STSL running after the debt is paid off. Give your employer a withholding declaration to stop it. Thresholds and rates are in HECS-HELP.
The super line
Your employer pays 12% of your qualifying earnings into super. Under Payday Super, from 1 July 2026, it is due with each pay and must reach your fund within 7 business days (20 for a new employee or a new fund). Your payslip shows the amount and the fund name. Check it against your fund account every few months, because a payslip line proves only that super was owed, not that it arrived. More in super.
Year-to-date totals
YTD figures add up every pay since the financial year began and reset at the start of the next one. Lenders use them to check your income. To turn YTD into a yearly figure, divide by the number of pays so far and multiply by the pays in a year:
- YTD gross after pay 10: $30,000.
- $30,000 ÷ 10 pays = $3,000 a pay.
- × 26 fortnights = $78,000 a year.
If you started part-way through the year, count only your pays, not the weeks since the year began. Otherwise the yearly figure comes out too low.
- YTD gross, pay 10
- $30,000
- YTD tax withheld
- $5,980
- YTD STSL
- $500
- YTD super to fund
- $3,600
- on top of gross
Starting a new job or your first job
On day one, give your employer a TFN declaration. It asks for your tax file number, your residency, whether you claim the tax-free threshold and whether you have a study loan. Without a TFN, tax is taken at 47%. Applying for a TFN is free through the ATO.
Claim the $18,200 threshold from one employer only, usually the one that pays most. On a second job paying $2,000 a fortnight, not claiming it means $498 withheld instead of $276. That extra covers the tax you would otherwise owe at year end.
You also choose a super fund, or your employer uses the fund you already have. Give your bank details, and check your pay rate against your award or agreement (see award rates and minimum wage). Your first pay may cover only part of a period. If tax was withheld, lodge a tax return after the year ends on 30 June 2027 to get back anything overpaid (see tax time).
Sources: Fair Work Ombudsman: pay slips · Fair Work Ombudsman: record-keeping · ATO: TFN declaration · ATO: study loan compulsory repayments · ATO: about Payday Super
Tax
Income tax rates and brackets
In 2026-27 an Australian resident pays no income tax on the first $18,200 of taxable income. After that the rates are 15% up to $45,000, 30% up to $135,000, 37% up to $190,000, and 45% on every dollar above it. Each rate applies only to the income inside its own band, and the 2% Medicare levy comes on top. The second rate fell from 16% to 15% on 1 July 2026 and is legislated to drop to 14% on 1 July 2027.
- Tax-free threshold
- $18,200
- Residents who claim it
- No tax at all up to
- $22,866
- Once the low income tax offset is applied
- Rate from $18,201
- 15%
- Was 16% in 2025-26
- Top rate from $190,001
- 45%
- 47% with Medicare levy
| Taxable income | Rate | Tax on this income | Tax at top of band |
|---|---|---|---|
| $0 to $18,200 | 0% | Nil | $0 |
| $18,201 to $45,000 | 15% | 15c for each dollar over $18,200 | $4,020 |
| $45,001 to $135,000 | 30% | $4,020 plus 30c for each dollar over $45,000 | $31,020 |
| $135,001 to $190,000 | 37% | $31,020 plus 37c for each dollar over $135,000 | $51,370 |
| $190,001 and over | 45% | $51,370 plus 45c for each dollar over $190,000 | No ceiling |
How the brackets work
Australia uses a marginal system. Your taxable income is split into slices, and each slice is taxed at its own rate. Moving into a higher bracket never changes the tax on the dollars below it. Taxable income is your salary and other assessable income after deductions, so the brackets apply to a smaller figure than your gross pay if you claim work expenses.
The scale on the ATO site shows income tax only. Two other things change what you pay: the low income tax offset, which wipes out tax for low earners (see tax offsets), and the Medicare levy, which most residents pay on top (see Medicare levy). Your employer takes an estimate of all three from each pay, and your tax return settles the real figure.
- $30,000$1,269 (4.2%)
- $45,000$4,595 (10.2%)
- $60,000$9,620 (16.0%)
- $80,000$16,120 (20.2%)
- $100,000$22,520 (22.5%)
- $135,000$33,720 (25.0%)
- $160,000$43,470 (27.2%)
- $190,000$55,170 (29.0%)
- $250,000$83,370 (33.3%)
Income tax after the low income tax offset, plus the Medicare levy. Resident, single, no HELP debt, with private hospital cover. Average rate in brackets.
Marginal rate versus average rate
Your marginal rate is what the tax system takes from your next dollar. Your average rate is your whole tax bill divided by your income. At $100,000 the next dollar costs 32%, yet the average rate is only 22.5%, because the first $18,200 is tax free and the next band is cheap.
Below the middle bracket the real rate on the next dollar is often higher than the bracket rate. Two things cause it. The Medicare levy phases in at 10c in the dollar just above its threshold, and the low income tax offset shrinks as income rises from $37,500 to $66,667. The table shows every band where the real rate changes.
| Taxable income | Bracket rate | Next dollar costs | Why |
|---|---|---|---|
| $0 to $18,200 | 0% | 0% | Tax-free threshold: nothing is payable on the first $18,200 |
| $18,201 to $22,867 | 15% | 0% | The 15c scale rate is cancelled by the $700 low income tax offset, so the tax stays at nil |
| $22,868 to $28,011 | 15% | 15% | Scale rate only: the Medicare levy does not start until $28,011 |
| $28,012 to $35,013 | 15% | 25% | Medicare levy phases in at 10c per $1 instead of 2c, on top of the scale rate |
| $35,014 to $37,500 | 15% | 17% | Scale rate + 2c Medicare levy |
| $37,501 to $45,000 | 15% | 22% | Scale rate + 2c Medicare + 5c as the low income tax offset is withdrawn |
Show all 10 rows
| Taxable income | Bracket rate | Next dollar costs | Why |
|---|---|---|---|
| $45,001 to $66,667 | 30% | 33.5% | Scale rate + 2c Medicare + 1.5c as the low income tax offset is withdrawn |
| $66,668 to $135,000 | 30% | 32% | Scale rate + 2c Medicare levy |
| $135,001 to $190,000 | 37% | 39% | Scale rate + 2c Medicare levy |
| $190,001 and over | 45% | 47% | Scale rate + 2c Medicare levy |
A common worry is that a raise will push you into a higher bracket and cut your pay. It cannot. Take a salary of $134,000 and a raise of $2,000 that crosses the $135,000 line. Only the part above the line is taxed at 37%. The raise adds $710 in tax and levy, so you keep $1,290, or 64.5% of it.
The tax-free threshold
The first $18,200 of a resident's taxable income is tax free. You claim it by answering yes on the TFN declaration you give your employer. Spread over the year it is about $350 a week or $700 a fortnight. Because the withholding scale also builds in part of the low income tax offset, an employer withholds nothing until your pay passes $363 a week, $726 a fortnight or $1,573 a month.
Claim it from one payer only, normally the one that pays you most. The usual mistake is claiming it at two jobs at once: each employer then withholds too little and you get a bill at tax time. On a second job paying $1,000 a fortnight, not claiming it means $180 is withheld instead of $42. The exception is when your total income from all jobs will stay at or under $18,200.
If you arrive in Australia or leave part-way through the year, you get a part-year threshold: a flat $13,464 plus a share of $4,736 for each month you were resident, counting the month you arrived. Six months of residence gives $15,832. Foreign residents and working holiday makers cannot claim the threshold at all.
From Stage 3 to the next cut
The Stage 3 changes started on 1 July 2024. They cut the second rate from 19% to 16%, replaced the 32.5% rate with 30%, and moved the 37% threshold from $120,000 to $135,000 and the top threshold from $180,000 to $190,000. On $80,000 that was worth $1,679 a year. You did not need to apply for any of it: employers switch to the new withholding tables and the tax return uses the new scale.
| Income year | Second rate | Third rate | Fourth rate | Top rate | Status |
|---|---|---|---|---|---|
| 2023-24 | 19% to $45,000 | 32.5% to $120,000 | 37% to $180,000 | 45% from $180,001 | Last year before Stage 3 |
| 2025-26 | 16% to $45,000 | 30% to $135,000 | 37% to $190,000 | 45% from $190,001 | Stage 3 scale, in force from 1 July 2024 |
| 2026-27 | 15% to $45,000 | 30% to $135,000 | 37% to $190,000 | 45% from $190,001 | Second rate cut, from 1 July 2026 |
| 2027-28 | 14% to $45,000 | 30% to $135,000 | 37% to $190,000 | 45% from $190,001 | Legislated, from 1 July 2027 |
| Taxable income | 2023-24 | 2025-26 | 2026-27 | 2027-28 |
|---|---|---|---|---|
| $50,000 | $6,467 | $5,538 | $5,270 | $5,002 |
| $80,000 | $16,467 | $14,788 | $14,520 | $14,252 |
| $100,000 | $22,967 | $20,788 | $20,520 | $20,252 |
| $150,000 | $40,567 | $36,838 | $36,570 | $36,302 |
| $200,000 | $60,667 | $56,138 | $55,870 | $55,602 |
Foreign residents and working holiday makers
Residency for tax is not the same as your visa or citizenship. If you are a foreign resident for tax purposes, you pay 30% from your first dollar up to $135,000, with no tax-free threshold and no low income tax offset. You also do not pay the Medicare levy. The latest foreign resident table the ATO has published is for 2025-26, and the 2026-27 scale is the same.
Working holiday makers have their own scale for 2026-27: 15% from the first dollar up to $45,000, then the same rates as everyone else. The usual mistake is ticking the tax-free threshold on the TFN declaration. A working holiday maker must answer no, or the employer withholds too little.
| Taxable income | Resident | Working holiday maker | Foreign resident |
|---|---|---|---|
| $30,000 | $1,070 | $4,500 | $9,000 |
| $60,000 | $8,420 | $11,250 | $18,000 |
| $100,000 | $20,520 | $23,250 | $30,000 |
Sources: ATO: tax rates, Australian residents · ATO: tax rates, foreign residents · ATO: tax rates, working holiday makers · ATO: new tax cuts for every Australian taxpayer
Tax
Tax offsets that cut your tax
A tax offset comes straight off the tax you owe, so a $700 offset saves $700. Most residents on a taxable income up to $66,667 get the low income tax offset, worth the full $700 up to $37,500. Older Australians may get the seniors and pensioners offset of up to $2,230 for a single person, people living in remote areas get a zone offset, and a new offset of up to $250 for workers starts in 2027-28. None of them is paid out as cash: each can only bring your tax down to nil.
- Low income tax offset
- $700
- Full up to $37,500
- Seniors offset, single
- $2,230
- 2025-26 amounts
- Zone offset, special area
- $1,173
- Fixed amount before dependants
- Working Australians offset
- $250
- From 2027-28
Offset or deduction: why it matters
A deduction lowers the income your tax is worked out on, so it saves you your marginal rate on each dollar. An offset is subtracted from the tax itself. At a 30% rate, a $100 deduction saves $30, while a $100 offset saves the full $100. The offsets on this page are all non-refundable: once your tax hits nil, whatever is left of the offset is lost.
Low income tax offset (LITO)
LITO goes to Australian residents for tax purposes. Foreign residents and working holiday makers do not get it. You do not apply: the ATO works it out from your taxable income when it assesses your return. It is also partly built into the withholding tables, which is why an employer withholds nothing until your pay passes $726 a fortnight when you claim the tax-free threshold.
The amount depends only on taxable income. Up to $37,500 you get $700. Between $37,501 and $45,000 it falls by 5c for each dollar over $37,500, leaving $325. From there it falls by 1.5c a dollar and runs out at $66,667. That withdrawal is a hidden extra tax on each dollar you earn in those ranges (see the real marginal rates under income tax).
| Taxable income | Offset |
|---|---|
| $0 to $37,500 | $700 |
| $37,501 to $45,000 | $700 less 5c for each dollar over $37,500 |
| $45,001 to $66,667 | $325 less 1.5c for each dollar over $45,000 |
| Over $66,667 | Nil |
- $37,500$700
- $41,250$513
- $45,000$325
- $50,000$250
- $55,000$175
- $60,000$100
- $66,667$0
Resident taxable income. Rounded to the dollar.
Seniors and pensioners tax offset (SAPTO)
SAPTO is for people who meet the pension conditions, which usually means reaching age pension age, or who receive certain pensions and allowances. Eligibility also depends on rebate income, a wider measure than taxable income. The amounts below are for 2025-26, the latest the ATO has published.
The offset starts to shrink once rebate income passes the shading-out threshold, by 12.5c for every dollar over it. For a couple there are two different tests, and mixing them up is the common error. Your eligibility is tested on half your combined rebate income. How much you get is then worked out on your own income. If your partner cannot use all of theirs, part can transfer to you: the whole unused amount moves across when their taxable income is $6,000 or less, and it shrinks by 15c per dollar above that. Getting at least a dollar of SAPTO also lifts your Medicare levy threshold.
| Status | Maximum offset | Shading out from | Cuts out at | Combined income limit |
|---|---|---|---|---|
| Single | $2,230 | $34,919 | $52,759 | $52,759 |
| Each partner of a couple | $1,602 | $30,994 | $43,810 | $87,620 |
| Each partner of an illness-separated couple | $2,040 | $33,732 | $50,052 | $100,104 |
Zone and overseas forces tax offsets
The zone tax offset is for people whose usual place of residence is in a remote area on the ATO's zone list. The test is 183 days or more living in zones during the income year. If those days are split across areas, each area counts in proportion to its days. Working in a remote area is not enough on its own: a fly-in fly-out worker whose home is in a city cannot claim. Australian Defence Force members serving overseas claim the overseas forces offset instead, on the same Zone A amounts.
The offset has two parts: a fixed amount for the area, plus a share of a base amount for your dependants. A special area replaces the Zone A or Zone B amount; it is not added on top. A remote area allowance from Centrelink or DVA reduces what you get. You claim it on your return, or ask your employer to take it into account in your pay through a withholding declaration. These amounts are for 2025-26, the latest the ATO has published.
| Area | Fixed amount | Share of base amount |
|---|---|---|
| Zone A | $338 | 50% |
| Zone B | $57 | 20% |
| Special area | $1,173 | 50% |
| Overseas forces | $338 | 50% |
| Dependant | Base amount |
|---|---|
| Each full-time student | $376 |
| Oldest child who is not a student | $376 |
| Each other child who is not a student | $282 |
| Sole parent, full year | $1,607 |
| State | Zone A | Zone A special | Zone B | Zone B special |
|---|---|---|---|---|
| Queensland | 158 | 296 | 1,147 | 162 |
| Western Australia | 386 | 332 | 498 | 299 |
| Northern Territory | 219 | 302 | 0 | 1 |
| South Australia | 0 | 1 | 105 | 338 |
| New South Wales | 0 | 2 | 170 | 33 |
| Tasmania | 0 | 0 | 68 | 12 |
| External territories and islands | 0 | 5 | 0 | 0 |
Working Australians Tax Offset (WATO)
WATO is now law and applies from the 2027-28 income year. It goes to residents whose net labour income, meaning pay from work less work deductions, is above $18,200. Interest, rent and other investment income do not count towards it. It is worth up to $250, it is not refundable, and unused amounts cannot be carried forward or passed to a partner.
The same year the second tax rate drops to 14%. The two changes stack, but low earners get little from either. At or below $23,200 you already pay no income tax once LITO applies, so neither change helps. The full $250 needs a labour income of about $24,986. It does not apply to 2026-27, so do not expect it in a refund before then.
- $20,000$0
- $25,000$318
- $30,000$368
- $40,000$468
- $50,000$518
- $80,000$518
- $150,000$518
Same salary under this year's law and next year's law, all income treated as salary. LITO and Medicare levy settings held constant.
Sources: ATO: low income tax offset · ATO: seniors and pensioners tax offset · ATO: zone tax offset · ATO: Australian zone list · ATO: Working Australians tax offset
Tax
Medicare levy and Medicare levy surcharge
Most Australian residents pay a Medicare levy of 2% of taxable income on top of income tax. On low incomes it is smaller or nil: under the 2025-26 thresholds, the latest the ATO has published, a single person pays nothing up to $28,011 and the full rate from $35,013. The Medicare levy surcharge is a different charge. In 2026-27 it adds 1% to 1.5% if your income for surcharge purposes is over $105,000 as a single or $210,000 as a family and you do not hold appropriate private hospital cover.
- Medicare levy
- 2%
- Of taxable income
- No levy up to
- $28,011
- Single, 2025-26
- Full levy from
- $35,013
- Single, after the shade-in
- Surcharge starts over
- $105,000
- Single, 2026-27
How the Medicare levy works
The levy is 2% of your whole taxable income, not just the part above a threshold. Below the low-income threshold you pay nothing. Just above it, the levy phases in at 10c for each dollar over the threshold, and once that figure reaches 2% of your income the normal rate takes over. The tax tables your employer uses include an amount for the levy, so it comes out of each pay with your income tax. The tax brackets on the ATO site leave it out, which is a common reason estimates come in low.
Families get a higher threshold, which rises for each dependent child. The test then uses the combined taxable income of you and your spouse, so a low earner with a partner and children can owe nothing even when a single person on the same pay would. People entitled to the seniors and pensioners tax offset (see offsets) get higher thresholds again. The ATO had not published 2026-27 levy thresholds when this page was checked, so the 2025-26 figures below are the latest.
| Your situation | No levy up to | Full levy from |
|---|---|---|
| Single | $28,011 | $35,013 |
| Single, entitled to SAPTO | $44,268 | $55,335 |
| Family, no children | $47,238 | $59,047 |
| Family, one child | $51,576 | $64,470 |
| Family, two children | $55,914 | $69,892 |
| Family, three children | $60,252 | $75,315 |
| Family entitled to SAPTO, no children | $61,623 | $77,028 |
- $25,000$0
- $28,011$0
- $30,000$199
- $32,500$449
- $35,013$700
- $40,000$800
- $60,000$1,200
- $90,000$1,800
Taxable income, single, no SAPTO, 2025-26 thresholds.
Who does not pay the levy
Foreign residents pay no levy for the time they were foreign residents. Some temporary visa holders who are not entitled to Medicare can claim an exemption with a statement from Services Australia, but visitors from countries with a reciprocal health care agreement are covered by Medicare and do pay. A medical exemption applies to some veterans and blind pensioners, and it can drop to half if you have a dependant who is not exempt. You claim any exemption on your tax return.
| Category | Relief |
|---|---|
| Medical (Category 1) | Full or half |
| Foreign residents | Full for the exempt period |
| Not entitled to Medicare benefits | Full for the exempt period |
| Spouse and dependant tests | Full or half |
The Medicare levy surcharge
The surcharge applies if your income for surcharge purposes is above the base tier and, for any part of the year, you or your dependants did not hold appropriate private patient hospital cover. That income is wider than taxable income. It adds reportable fringe benefits, net investment losses and reportable super contributions, which is why salary sacrifice rarely gets you under a threshold. The rate is then charged on your taxable income plus fringe benefits.
The surcharge is a cliff, not a marginal rate. One dollar over a threshold brings the rate on your whole income: at $105,000 you pay nothing, at $105,001 you pay $1,050. Family thresholds apply if you have a spouse or a dependent child, are tested on combined income, and rise by $1,500 for each child after the first. With three children the family base tier reaches $213,000. Your employer does not withhold for the surcharge, so it usually shows up as a bill when you lodge.
| Tier | Single | Family | Surcharge | Rebate, under 65 |
|---|---|---|---|---|
| Base | $105,000 or less | $210,000 or less | 0% | 24.118% |
| Tier 1 | $105,001 to $123,000 | $210,001 to $246,000 | 1% | 16.079% |
| Tier 2 | $123,001 to $164,000 | $246,001 to $328,000 | 1.25% | 8.038% |
| Tier 3 | $164,001 and over | $328,001 and over | 1.5% | Nil |
- $100,000$0
- $105,000$0
- $105,001$1,050
- $120,000$1,200
- $124,000$1,550
- $150,000$1,875
- $165,000$2,475
- $200,000$3,000
Taxable income only, full year without cover, 2026-27 tiers.
Private health insurance, the rebate and Lifetime Health Cover
To avoid the surcharge you need hospital cover, not extras. The excess must be no more than $750 for a single policy or $1,500 for a couple or family policy. The simple test is cost: at $130,000 a single person without cover pays a surcharge of $1,625, so a policy costing less than that after the rebate leaves you ahead before you count any benefit from the cover itself.
The government rebate on premiums is tested on the same income tiers and rises with the age of the oldest person on the policy. The rates below apply from 1 July 2026 to 31 March 2027. Separately, if you first take out hospital cover when you are older than 30, you pay a Lifetime Health Cover loading of 2% on the hospital premium for each year over that age, up to 70%. The loading stops after 10 years of continuous hospital cover.
| Income tier | Under 65 | 65 to 69 | 70 and over |
|---|---|---|---|
| Base | 24.118% | 28.139% | 32.158% |
| Tier 1 | 16.079% | 20.098% | 24.118% |
| Tier 2 | 8.038% | 12.058% | 16.079% |
| Tier 3 | Nil | Nil | Nil |
Sources: ATO: Medicare levy · ATO: Medicare levy reduction for low-income earners · ATO: Medicare levy surcharge income, thresholds and rates · ATO: appropriate level of hospital cover · ATO: private health insurance rebate thresholds and rates · privatehealth.gov.au: Lifetime Health Cover
Tax
HECS-HELP and study loan repayments
In 2026-27 you start repaying a HELP debt once your repayment income passes $69,528. You repay 15c for each dollar above that up to $129,717, then $9,028 plus 17c for each dollar over $129,717. From $186,051 the repayment is a flat 10% of your whole repayment income. There is no interest, but the balance is indexed each 1 June, by 2.8% in the latest round.
- Repayments start over
- $69,528
- Was $67,000 in 2025-26
- Rate above threshold
- 15%
- On the income over it
- Flat rate from $186,051
- 10%
- Of all repayment income
- Indexation
- 2.8%
- Applied 1 June 2026
Who repays, and on what income
The rules cover HELP debts and the other study and training support loans the ATO collects, such as VET Student Loans and Australian Apprenticeship Support Loans. Repayments are compulsory once your repayment income is over the threshold. That applies to employees, the self-employed and people living overseas. Repayment income is not just taxable income. It adds reportable fringe benefits, reportable super contributions, net investment losses and exempt foreign employment income. So salary sacrificing into super, or making a loss on a rental, does little to cut a HELP repayment.
How the marginal system works
Before 2025-26, the repayment was a percentage of your whole income once you crossed a threshold, so a small raise could add hundreds of dollars. The marginal system charges a rate only on the income above the threshold. Since 2025-26 the bands have been indexed once, on 1 June 2026, which lifted the threshold from $67,000 to $69,528.
The top band works differently. Above $186,050 you repay 10% of your whole income. The bands are set so the change is smooth: at $186,050 you repay $18,605, and one dollar more gives $18,605. A common error is to apply 10% to every income, which overstates the repayment for nearly everyone below the top band.
| 2026-27 repayment income | Repayment | 2025-26 repayment income |
|---|---|---|
| $69,528 or less | Nothing to repay | $67,000 or less |
| $69,529 to $129,717 | 15c for each dollar over $69,528 | $67,001 to $125,000 |
| $129,718 to $186,050 | $9,028 plus 17c for each dollar over $129,717 | $125,001 to $179,285 |
| $186,051 and over | 10% of your whole repayment income | $179,286 and over |
- $60,000$0
- $70,000$71
- $80,000$1,571
- $100,000$4,571
- $130,000$9,076
- $160,000$14,176
- $190,000$19,000
- $250,000$25,000
Repayment income, not salary. Includes reportable super and fringe benefits.
| Repayment income | 2025-26 | 2026-27 | Lower by |
|---|---|---|---|
| $60,000 | $0 | $0 | $0 |
| $70,000 | $450 | $71 | $379 |
| $80,000 | $1,950 | $1,571 | $379 |
| $100,000 | $4,950 | $4,571 | $379 |
| $130,000 | $9,550 | $9,076 | $474 |
| $160,000 | $14,650 | $14,176 | $474 |
| $190,000 | $19,000 | $19,000 | $0 |
| $250,000 | $25,000 | $25,000 | $0 |
STSL on your payslip
When you tell an employer you have a study loan on your TFN declaration, they withhold an extra amount each pay, shown as STSL. It is worked out on your pay for that period, not on your yearly income, using the ATO's Schedule 8 formulas. On $3,500 a fortnight the STSL is $124, about $3,224 over a year, close to the $3,221 you would actually owe on that salary.
STSL does not cut your debt each payday. The ATO works out your real repayment when you lodge, credits what was withheld, and reduces the balance then. If too much was withheld, it comes back in your refund. If you have a second job, that employer uses the no tax-free threshold scale, which starts withholding sooner: $64 on a $2,400 fortnight, against $0 with the threshold. Tell every employer about the loan, or you will owe the gap at tax time. Once the debt is paid off, give your employers a new declaration so STSL stops.
| Withholding scale | Weekly pay where STSL starts | Flat rate from weekly pay of |
|---|---|---|
| Tax-free threshold claimed | $1,337 | $3,577 |
| No tax-free threshold | $987 | $2,727 |
Indexation, the one-off cut and voluntary repayments
Each 1 June the ATO indexes any unpaid balance. On 1 June 2026 the rate was 2.8%. A voluntary repayment made before that date is applied first, so the indexation is charged on a smaller balance. Separately, the ATO applied a one-off reduction of 20% to study loan balances held on 1 June 2025. That cut came off balances; it did not change the repayment bands.
Voluntary repayments do not lower your compulsory repayments, which depend on income alone. What they change is how long you keep paying. They go straight to the ATO and are not tax deductible.
Extra super or pay off HELP faster?
Both use spare income, but they are taxed very differently. Salary sacrifice goes into super before income tax and is taxed at 15% in the fund. A HELP voluntary repayment comes from pay that has already been taxed. Sacrificing does not reduce your compulsory HELP repayment, because reportable super counts in repayment income. Super money is locked away until you can access it; a smaller HELP balance saves you future indexation, and nothing more.
Sources: ATO: study and training support loan rates and thresholds · ATO: study and training loans, what's new · ATO: indexation rates · ATO: voluntary repayments · ATO: Schedule 8 withholding formulas
Tax · PAYG 2026-27
PAYG withholding: tax taken from each pay
Your employer works out the tax on each pay from the ATO's Schedule 1 formulas, which the weekly, fortnightly and monthly tax tables print. If you claim the tax-free threshold, the 2026-27 tables take nothing until your pay reaches $365 a week or $730 a fortnight. On $1,000 a week they take $138, or $249 if you do not claim the threshold. That amount is a prepayment: your tax return settles the real figure.
- Tax starts (weekly, threshold claimed)
- $365
- 2026-27 tables
- Tax starts (fortnightly)
- $730
- Monthly: $1,582
- Withheld on $1,000 a week
- $138
- $249 with no threshold
- No TFN given (resident)
- 47%
- of every pay
How the ATO formula turns your pay into tax
Every tax table is the output of one method. Your pay for the period is turned into a weekly figure, called the weekly equivalent. A fortnightly pay is halved. A monthly pay is multiplied by three and divided by thirteen. The cents are dropped and 99 cents is added. That figure falls into a band of the ATO scale, and each band has two numbers, a and b. The weekly tax is a times the weekly equivalent, minus b, rounded to the nearest dollar. It is then doubled for a fortnight or converted back for a month.
The bands are not the same as the income tax brackets in income tax rates. They fold in part of the low income tax offset and the Medicare levy, which is why withholding on low pay looks lower than the bracket rate and withholding on middle pay can look higher.
Worked example: $2,000 a fortnight
- Halve the pay and drop the cents, then add 99 cents: the weekly equivalent is $1,000.99.
- With the threshold claimed (Scale 2), that falls in the band where a is 0.3227 and b is 185.1935. The formula gives $137.83, which rounds to $138 a week.
- Double it: $276 is withheld each fortnight, leaving $1,724.
- With no threshold claimed (Scale 1) the band is different: $249 a week, so $498 a fortnight.
- Under the 2024-25 and 2025-26 tables the same pay had $286 withheld with the threshold claimed. The 2026-27 figure is lower because the second tax rate fell from 16% to 15% for payments made from 1 July 2026.
The scales: which column applies to you
The column comes from the TFN declaration you gave your employer. Scale 2 is for a resident who claims the tax-free threshold of $18,200 from this payer. That is the same as $350 a week, $700 a fortnight or $1,517 a month, but withholding starts a little higher because the scale also builds in part of the low income tax offset. Scale 1 is for a resident who does not claim it, which is the usual setting for a second job. Scale 3 is for foreign residents: no threshold and no Medicare levy. If you give no TFN at all, the payer takes 47% of every pay, or 45% for a foreign resident.
Scale 2 includes the Medicare levy. It is nil on a weekly equivalent up to $538 and phases in until $673 a week, matching the low-income levy threshold of $28,011 a year. See Medicare levy for the annual rules.
| Pay per week | Threshold claimed | No threshold | Claimed + study loan | Foreign resident | Take-home (claimed) |
|---|---|---|---|---|---|
| $300 | $0 | $52 | $0 | $90 | $300 |
| $400 | $6 | $72 | $6 | $120 | $394 |
| $500 | $21 | $90 | $21 | $150 | $479 |
| $600 | $42 | $120 | $42 | $180 | $558 |
| $700 | $65 | $152 | $65 | $210 | $635 |
| $800 | $83 | $184 | $83 | $240 | $717 |
| $900 | $106 | $217 | $106 | $270 | $794 |
| $1,000 | $138 | $249 | $138 | $300 | $862 |
| $1,100 | $170 | $281 | $170 | $330 | $930 |
| $1,200 | $202 | $313 | $202 | $360 | $998 |
Show all 30 rows
| Pay per week | Threshold claimed | No threshold | Claimed + study loan | Foreign resident | Take-home (claimed) |
|---|---|---|---|---|---|
| $1,300 | $235 | $345 | $235 | $390 | $1,065 |
| $1,400 | $267 | $377 | $277 | $420 | $1,133 |
| $1,500 | $299 | $409 | $324 | $450 | $1,201 |
| $1,600 | $331 | $441 | $371 | $480 | $1,269 |
| $1,700 | $363 | $473 | $418 | $510 | $1,337 |
| $1,800 | $395 | $505 | $465 | $540 | $1,405 |
| $1,900 | $427 | $537 | $512 | $570 | $1,473 |
| $2,000 | $459 | $569 | $559 | $600 | $1,541 |
| $2,100 | $491 | $601 | $606 | $630 | $1,609 |
| $2,200 | $523 | $633 | $653 | $660 | $1,677 |
| $2,400 | $587 | $708 | $747 | $720 | $1,813 |
| $2,600 | $651 | $786 | $843 | $781 | $1,949 |
| $2,800 | $729 | $864 | $955 | $855 | $2,071 |
| $3,000 | $807 | $942 | $1,067 | $929 | $2,193 |
| $3,250 | $904 | $1,039 | $1,206 | $1,021 | $2,346 |
| $3,500 | $1,002 | $1,152 | $1,347 | $1,114 | $2,498 |
| $3,750 | $1,107 | $1,270 | $1,482 | $1,214 | $2,643 |
| $4,000 | $1,225 | $1,387 | $1,625 | $1,326 | $2,775 |
| $4,500 | $1,460 | $1,622 | $1,910 | $1,551 | $3,040 |
| $5,000 | $1,695 | $1,857 | $2,195 | $1,776 | $3,305 |
| Pay per fortnight | Threshold claimed | No threshold | Claimed + study loan | Foreign resident | Take-home (claimed) |
|---|---|---|---|---|---|
| $600 | $0 | $104 | $0 | $180 | $600 |
| $800 | $12 | $144 | $12 | $240 | $788 |
| $1,000 | $42 | $180 | $42 | $300 | $958 |
| $1,200 | $84 | $240 | $84 | $360 | $1,116 |
| $1,400 | $130 | $304 | $130 | $420 | $1,270 |
| $1,600 | $166 | $368 | $166 | $480 | $1,434 |
| $1,800 | $212 | $434 | $212 | $540 | $1,588 |
| $2,000 | $276 | $498 | $276 | $600 | $1,724 |
| $2,200 | $340 | $562 | $340 | $660 | $1,860 |
| $2,400 | $404 | $626 | $404 | $720 | $1,996 |
Show all 30 rows
| Pay per fortnight | Threshold claimed | No threshold | Claimed + study loan | Foreign resident | Take-home (claimed) |
|---|---|---|---|---|---|
| $2,600 | $470 | $690 | $470 | $780 | $2,130 |
| $2,800 | $534 | $754 | $554 | $840 | $2,266 |
| $3,000 | $598 | $818 | $648 | $900 | $2,402 |
| $3,200 | $662 | $882 | $742 | $960 | $2,538 |
| $3,400 | $726 | $946 | $836 | $1,020 | $2,674 |
| $3,600 | $790 | $1,010 | $930 | $1,080 | $2,810 |
| $3,800 | $854 | $1,074 | $1,024 | $1,140 | $2,946 |
| $4,000 | $918 | $1,138 | $1,118 | $1,200 | $3,082 |
| $4,200 | $982 | $1,202 | $1,212 | $1,260 | $3,218 |
| $4,400 | $1,046 | $1,266 | $1,306 | $1,320 | $3,354 |
| $4,800 | $1,174 | $1,416 | $1,494 | $1,440 | $3,626 |
| $5,200 | $1,302 | $1,572 | $1,686 | $1,562 | $3,898 |
| $5,600 | $1,458 | $1,728 | $1,910 | $1,710 | $4,142 |
| $6,000 | $1,614 | $1,884 | $2,134 | $1,858 | $4,386 |
| $6,500 | $1,808 | $2,078 | $2,412 | $2,042 | $4,692 |
| $7,000 | $2,004 | $2,304 | $2,694 | $2,228 | $4,996 |
| $7,500 | $2,214 | $2,540 | $2,964 | $2,428 | $5,286 |
| $8,000 | $2,450 | $2,774 | $3,250 | $2,652 | $5,550 |
| $9,000 | $2,920 | $3,244 | $3,820 | $3,102 | $6,080 |
| $10,000 | $3,390 | $3,714 | $4,390 | $3,552 | $6,610 |
| Pay per month | Threshold claimed | No threshold | Claimed + study loan | Foreign resident | Take-home (claimed) |
|---|---|---|---|---|---|
| $1,500 | $0 | $264 | $0 | $451 | $1,500 |
| $2,000 | $65 | $360 | $65 | $598 | $1,935 |
| $2,500 | $156 | $485 | $156 | $750 | $2,344 |
| $3,000 | $273 | $646 | $273 | $901 | $2,727 |
| $3,500 | $364 | $810 | $364 | $1,049 | $3,136 |
| $4,000 | $490 | $971 | $490 | $1,200 | $3,510 |
Show all 30 rows
| Pay per month | Threshold claimed | No threshold | Claimed + study loan | Foreign resident | Take-home (claimed) |
|---|---|---|---|---|---|
| $4,500 | $650 | $1,131 | $650 | $1,348 | $3,850 |
| $5,000 | $810 | $1,291 | $810 | $1,499 | $4,190 |
| $5,500 | $975 | $1,452 | $975 | $1,651 | $4,525 |
| $6,000 | $1,131 | $1,612 | $1,161 | $1,798 | $4,869 |
| $6,500 | $1,296 | $1,772 | $1,404 | $1,950 | $5,204 |
| $7,000 | $1,452 | $1,928 | $1,634 | $2,097 | $5,548 |
| $7,500 | $1,612 | $2,089 | $1,868 | $2,249 | $5,888 |
| $8,000 | $1,772 | $2,249 | $2,101 | $2,401 | $6,228 |
| $8,500 | $1,933 | $2,409 | $2,340 | $2,548 | $6,567 |
| $9,000 | $2,093 | $2,570 | $2,574 | $2,700 | $6,907 |
| $9,500 | $2,253 | $2,730 | $2,808 | $2,851 | $7,247 |
| $10,000 | $2,414 | $2,908 | $3,047 | $2,999 | $7,586 |
| $11,000 | $2,734 | $3,298 | $3,518 | $3,298 | $8,266 |
| $12,000 | $3,107 | $3,688 | $4,060 | $3,653 | $8,893 |
| $13,000 | $3,497 | $4,082 | $4,624 | $4,026 | $9,503 |
| $14,000 | $3,887 | $4,468 | $5,183 | $4,394 | $10,113 |
| $15,000 | $4,277 | $4,914 | $5,742 | $4,762 | $10,723 |
| $16,000 | $4,680 | $5,386 | $6,279 | $5,148 | $11,320 |
| $17,000 | $5,152 | $5,854 | $6,851 | $5,599 | $11,848 |
| $18,000 | $5,620 | $6,322 | $7,418 | $6,045 | $12,380 |
| $20,000 | $6,561 | $7,263 | $8,563 | $6,946 | $13,439 |
| $22,000 | $7,497 | $8,203 | $9,698 | $7,848 | $14,503 |
| $25,000 | $8,909 | $9,616 | $11,409 | $9,195 | $16,091 |
| $30,000 | $11,262 | $11,964 | $14,261 | $11,449 | $18,738 |
Claiming the threshold on the wrong job
You normally claim the tax-free threshold from one payer only, the one that pays you most. Claim it on two jobs and both use Scale 2, so too little is withheld and you get a bill at tax time. Claim it on neither and too much is withheld. You get it back in your return, but you go without the cash all year. The chart shows that cost. The details for a second job are in bonus, commission and second jobs.
- $1,000 a fortnight$3,588
- $1,800 a fortnight$5,772
- $2,600 a fortnight$5,720
- $3,400 a fortnight$5,720
- $4,200 a fortnight$5,720
- $5,600 a fortnight$7,020
- $7,500 a fortnight$8,476
Scale 1 minus Scale 2, times the number of fortnights in the year. 2026-27 tables. It comes back at tax time, but not before.
Study loans, extra pay periods and changing your details
If you tell your employer you have a HELP or other study loan, a second amount is added from ATO Schedule 8. With the threshold claimed it starts at a weekly pay of about $1,340. Since the change to marginal repayments it is a share of the pay above that point, not a flat percentage. The table column "Claimed + study loan" shows the total. How the yearly repayment works is in HECS-HELP.
Some years have 53 weekly or 27 fortnightly paydays. The tables assume 52 or 26, so you can ask your employer to take a small extra amount each pay to avoid a shortfall. To change your threshold claim, residency or loan status with an employer you already work for, give them a withholding declaration. A new employer needs a new TFN declaration.
| Pay cycle | Earnings per pay | Extra each pay |
|---|---|---|
| Weekly (53 pays) | $875 to $2,574 | $3 |
| Weekly (53 pays) | $2,575 to $3,649 | $7 |
| Weekly (53 pays) | $3,650 and over | $12 |
| Fortnightly (27 pays) | $1,700 to $5,199 | $12 |
| Fortnightly (27 pays) | $5,200 to $7,249 | $27 |
| Fortnightly (27 pays) | $7,250 and over | $48 |
Sources: ATO tax tables · ATO NAT 1004 Schedule 1 · ATO NAT 1005 weekly · ATO NAT 1006 fortnightly · ATO NAT 1007 monthly · ATO NAT 3539 Schedule 8 · ATO TFN declaration · ATO withholding declaration · ATO tax withheld calculator
Tax · Extra and non-resident income
Bonus, commission, second jobs and non-residents
A bonus, commission or second job has no special tax rate. It is added to your income for the year and taxed at your marginal rate. What differs is how much is withheld up front. On a salary of $80,000, a $5,000 bonus has $1,560 withheld, and the real extra tax for the year is $1,600. Foreign residents pay 30% from the first dollar, and working holiday makers pay 15% up to $45,000.
- Schedule 5 withholding cap
- 47%
- of the bonus
- Top rate plus Medicare levy
- 47%
- highest marginal rate, levy included
- Foreign resident first rate
- 30%
- to $135,000
- Working holiday maker first rate
- 15%
- to $45,000
Bonuses: how Schedule 5 works out the tax
A bonus, back pay or one-off commission paid on top of normal wages is withheld under ATO Schedule 5. Most payroll systems use Method A. It spreads the bonus across the year, adds one slice to a normal pay, and charges the extra tax that slice causes for every pay period. Method B(ii) uses your average earnings so far this year instead, so the two agree only when your pay has been even all year. Either way the amount withheld is capped at 47% of the bonus, including any study loan amount.
Worked example: $5,000 bonus, $80,000 salary, paid fortnightly
- Divide the bonus by 26 fortnights and drop the cents: $192.
- Tax on a normal fortnight of $3,076.92: $622. Tax on that fortnight plus the slice: $682.
- The slice adds $60. Times 26 gives $1,560 withheld from the bonus, below the $2,350 cap. You receive $3,440.
- At tax time the bonus really adds $1,500 of income tax and $100 of Medicare levy, $1,600 in all. The withholding was close, so the bonus barely moves your refund.
The common mistake is to compare the bonus withholding with your average tax rate. The bonus sits on top of your salary, so it is taxed at your marginal rate, not your average one. If a bonus pushes you past a bracket edge, only the part above the edge takes the higher rate.
| Bonus | Withheld (Method A) | Rate withheld | Real extra tax for year | Bonus in hand |
|---|---|---|---|---|
| $500 | $156 | 31.2% | $160 | $344 |
| $1,000 | $312 | 31.2% | $320 | $688 |
| $1,500 | $468 | 31.2% | $480 | $1,032 |
| $2,000 | $624 | 31.2% | $640 | $1,376 |
| $2,500 | $780 | 31.2% | $800 | $1,720 |
| $3,000 | $936 | 31.2% | $960 | $2,064 |
| $3,500 | $1,092 | 31.2% | $1,120 | $2,408 |
| $4,000 | $1,248 | 31.2% | $1,280 | $2,752 |
Show all 30 rows
| Bonus | Withheld (Method A) | Rate withheld | Real extra tax for year | Bonus in hand |
|---|---|---|---|---|
| $4,500 | $1,404 | 31.2% | $1,440 | $3,096 |
| $5,000 | $1,560 | 31.2% | $1,600 | $3,440 |
| $6,000 | $1,924 | 32.1% | $1,920 | $4,076 |
| $7,000 | $2,236 | 31.9% | $2,240 | $4,764 |
| $8,000 | $2,548 | 31.9% | $2,560 | $5,452 |
| $9,000 | $2,860 | 31.8% | $2,880 | $6,140 |
| $10,000 | $3,172 | 31.7% | $3,200 | $6,828 |
| $12,000 | $3,796 | 31.6% | $3,840 | $8,204 |
| $14,000 | $4,472 | 31.9% | $4,480 | $9,528 |
| $16,000 | $5,096 | 31.9% | $5,120 | $10,904 |
| $18,000 | $5,720 | 31.8% | $5,760 | $12,280 |
| $20,000 | $6,396 | 32.0% | $6,400 | $13,604 |
| $25,000 | $7,956 | 31.8% | $8,000 | $17,044 |
| $30,000 | $9,568 | 31.9% | $9,600 | $20,432 |
| $35,000 | $11,180 | 31.9% | $11,200 | $23,820 |
| $40,000 | $12,792 | 32.0% | $12,800 | $27,208 |
| $45,000 | $14,404 | 32.0% | $14,400 | $30,596 |
| $50,000 | $15,964 | 31.9% | $16,000 | $34,036 |
| $60,000 | $19,500 | 32.5% | $19,550 | $40,500 |
| $70,000 | $23,452 | 33.5% | $23,450 | $46,548 |
| $85,000 | $29,276 | 34.4% | $29,300 | $55,724 |
| $100,000 | $35,152 | 35.2% | $35,150 | $64,848 |
Commission and on-target earnings
Commission is salary and wages. Paid with your normal pay, it is simply part of that pay's gross and goes through the normal tax table in PAYG withholding. Paid separately, it is a Schedule 5 payment like a bonus. Commission for ordinary hours also counts for super, at the 12% guarantee rate; see super. Commission-only pay is allowed only where an award or enterprise agreement permits it, and award-free employees on commission must still get at least the national minimum wage.
A sales job advertised with an OTE, or on-target earnings, quotes base salary plus the commission you earn at exactly 100% of target. Take a $70,000 base with $30,000 of target commission: the OTE is $100,000, and 70% of it is guaranteed. Hit 80% of target and you earn $94,000, with $11,280 of super guarantee on top. For the Fair Work high income threshold of $190,100, only the $70,000 base counts, because commission cannot be known in advance.
Second jobs: why the withholding is higher, and still too low
You normally claim the tax-free threshold only on your main job. The second job then withholds on Scale 1, which taxes its pay from the first dollar. That looks heavy, and people often ask whether a second job is taxed at half. It is not: the top marginal rate is 45%, or 47% with the Medicare levy.
The real risk runs the other way. Scale 1 assumes the second job's pay starts in the lowest bracket. Stacked on a $60,000 salary, it all lands in your marginal bracket, and it also reduces your low income tax offset. A $500 a week second job has $90 withheld each week, or $4,680 a year. The real extra tax is $8,420, leaving $3,740 to pay at tax time. You can ask the second employer to withhold more through a withholding declaration.
| Second job a week | Withheld a week | Withheld a year | Real extra tax | At tax time |
|---|---|---|---|---|
| $300 | $52 | $2,704 | $5,092 | $2,388 short |
| $400 | $72 | $3,744 | $6,756 | $3,012 short |
| $500 | $90 | $4,680 | $8,420 | $3,740 short |
| $600 | $120 | $6,240 | $10,084 | $3,844 short |
| $700 | $152 | $7,904 | $11,748 | $3,844 short |
| $800 | $184 | $9,568 | $13,412 | $3,844 short |
| $900 | $217 | $11,284 | $15,076 | $3,792 short |
| $1,000 | $249 | $12,948 | $16,740 | $3,792 short |
Foreign residents and working holiday makers
A foreign resident for tax pays 30% on every dollar up to $135,000, then 37% and 45%. There is no tax-free threshold, no low income tax offset and no Medicare levy. Employers withhold on Scale 3. The ATO's latest published foreign resident table is for 2025-26. Residency is a test of where you live, not your visa or citizenship. If you become a resident part way through the year, your threshold is cut to $13,464 plus a share of $4,736 for the months you were resident.
Working holiday makers on a 417 or 462 visa have their own 2026-27 scale: 15% from the first dollar to $45,000, then the same higher rates residents pay. They must answer No to the tax-free threshold question on the TFN declaration. The employer has to register with the ATO as a working holiday maker employer to use the lower rates. Compared with a foreign resident on the same pay, a working holiday maker pays less at every income, because the first $45,000 is taxed at 15% instead of 30%.
| Taxable income | Resident (incl. levy) | Working holiday maker | Foreign resident |
|---|---|---|---|
| $18,200 | $0 | $2,730 | $5,460 |
| $45,000 | $4,595 | $6,750 | $13,500 |
| $60,000 | $9,620 | $11,250 | $18,000 |
| $135,000 | $33,720 | $33,750 | $40,500 |
- Resident (with Medicare levy)$9,620
- Working holiday maker$11,250
- Foreign resident$18,000
Resident figure includes the Medicare levy and low income tax offset. Working holiday maker and foreign resident figures are income tax only. Bands: $0 to $45,000, $45,001 to $135,000, $135,001 to $190,000, $190,001 and over for working holiday makers.
Sources: ATO NAT 3348 Schedule 5 · ATO NAT 1004 Schedule 1 · ATO payments that are ordinary time earnings · Fair Work Ombudsman: commission payments · Fair Work Commission: high income threshold · ATO tax rates: foreign residents · ATO tax rates: working holiday makers · ATO Schedule 15
Tax · The 2025-26 return
Tax time: refunds, deductions and key dates
Your refund is the tax withheld from your pay during the year, minus the tax you really owe on your taxable income. The 2025-26 return was due 31 October 2026 for people lodging it themselves (moved to Monday 2 November 2026, as it fell on a weekend), and is due 15 May 2027 for most tax agent clients. On $75,000 with $1,500 of deductions, a year of withholding ($14,820) against a bill of $14,308 gives a refund of about $512.
- Self-lodge due
- 2 Nov 2026
- moved from 31 Oct 2026, a weekend
- Tax agent clients
- 17 May 2027
- moved from 15 May 2027, a weekend
- Typical online refund
- 2 weeks
- paper: 50 business days
- Late penalty, per 28 days
- $364
- maximum $1,820
How a refund is worked out
Your employer withheld tax from each pay using the PAYG tables. Those tables assume you earn the same every pay and claim nothing. Your return replaces that guess with the real figure. Most refunds come from deductions, from part-year work, or from income that was uneven across the year. A bill usually means two jobs, a study loan no employer knew about, or income with no tax withheld.
Worked example: $75,000 salary, 2025-26 return
- Withheld over 26 fortnights on the 2025-26 tables: $14,820.
- Taxable income: $75,000 minus $1,500 of deductions = $73,500.
- Income tax on the 2025-26 scale: $12,838. No low income tax offset applies at this income. Medicare levy: $1,470. Total: $14,308.
- Refund: $14,820 minus $14,308 = $512. The deductions alone are worth about $480, at the 32% marginal rate including the levy.
Use the right year. The return you lodge after the income year ends covers that year, so its rates are last year's, not this year's. Running a 2025-26 return through a 2026-27 calculator understates the tax.
| Taxable income | 2025-26 return | 2026-27 return | Difference |
|---|---|---|---|
| $30,000 | $1,387 | $1,269 | $118 |
| $45,000 | $4,863 | $4,595 | $268 |
| $60,000 | $9,888 | $9,620 | $268 |
| $90,000 | $19,588 | $19,320 | $268 |
| $120,000 | $29,188 | $28,920 | $268 |
| $150,000 | $39,838 | $39,570 | $268 |
Deductions and the records you need
A deduction cuts your taxable income, not your tax, so it saves you your marginal rate on the amount. It must be for your work, paid by you, not reimbursed, and backed by a record. For 2025-26 and earlier you need no written evidence if your work claims total $300 or less, and laundry of $150 or less can be claimed at $1.00 a load of work clothes only, or $0.50 a mixed load. The ATO says both of these exceptions stop from 1 July 2026, when the new standard deduction for work-related expenses starts.
Working from home. The fixed rate for 2025-26 is 70 cents per hour worked at home. It covers energy, internet, phone and stationery. On 600 hours that is $420. You need a record of every hour, such as a timesheet or diary, not an estimate. Equipment such as a desk is claimed separately.
Car. The cents per kilometre method pays a flat rate for each work kilometre, up to 5,000 km per car. It covers fuel, servicing, insurance and depreciation, so you cannot add any of them on top. Driving from home to your usual workplace is private travel and does not count. At the 2026-27 rate, 3,200 work km is worth $2,912. If your employer pays a car allowance at the ATO rate, nothing is withheld up to the cap. On 6,000 km the $910 paid for the kilometres over the cap is taxed like wages.
| Income year | Rate per km | Largest claim per car |
|---|---|---|
| 2026-27 | 91c | $4,550 |
| 2025-26 | 88c | $4,400 |
| 2024-25 | 88c | $4,400 |
| 2023-24 | 85c | $4,250 |
| 2022-23 | 78c | $3,900 |
| 2021-22 | 72c | $3,600 |
| 2020-21 | 72c | $3,600 |
Travel and overtime meal allowances
The ATO sets reasonable amounts each year, in TD 2026/4 for 2026-27. They are not rates your employer must pay. They are the level below which you can claim what you spent on an allowance without written evidence, and below which your employer does not withhold tax from it. An award overtime meal allowance up to $40 is also free of withholding. Overseas accommodation has no reasonable amount, so it must always be backed by receipts and is always withheld from.
- Sydney$400.85
- Darwin$390.85
- Brisbane$358.85
- Perth$350.85
- Canberra$348.85
- Hobart$346.85
- Melbourne$345.85
- Adelaide$328.85
Accommodation plus three meals plus incidentals. Sydney is highest because hotel costs drive the gap; meal and incidental amounts are the same in every capital.
After you lodge: your notice of assessment
The ATO answers your return with a notice of assessment. It shows the taxable income it accepted, the tax worked out, the credits for tax already withheld and the refund or amount owing. If you left something out, amend the return. If you disagree with the ATO's decision, you can object. An unpaid amount after its due date attracts the general interest charge, at 11.51% a year for October to December 2026, worked out daily.
Lodging late
A late return can attract a failure to lodge penalty of one penalty unit for each 28 days or part, capped at 5 units. The unit is $364 for failures from 1 July 2026, and $330 before that. The ATO usually warns you first and generally does not charge it when the return results in a refund or nil. Lodge on 15 January 2027 instead of the 2 November 2026 due date and the return is 74 days late: 3 units, or $1,092 if you owe tax. A tax agent client who gave the agent everything on time is protected if the agent lodges late.
| Days late | Penalty units | Penalty |
|---|---|---|
| 1 to 28 days | 1 | $364 |
| 29 to 56 days | 2 | $728 |
| 57 to 84 days | 3 | $1,092 |
| 85 to 112 days | 4 | $1,456 |
| 113 days or more | 5 | $1,820 |
Tax calendar 2026-27
The income year runs from 1 July 2026 to 30 June 2027. When a due date falls on a weekend or a public holiday in any whole state, you have until the next business day. The dates below are already moved. Changes to pay rates and rules through the year are in the pay and tax changes calendar.
| Due | What | Who |
|---|---|---|
| 1 Jul 2026 | 2026-27 income year starts. Payday Super begins; second tax bracket falls to 15%; penalty unit rises to $364 | Everyone |
| 14 Jul 2026 | STP finalisation declaration for 2025-26 | Employers |
| 28 Jul 2026 | Q4 2025-26 BAS and PAYG instalment; last-ever quarterly super guarantee payment (April to June 2026) | Employers |
| 28 Aug 2026 | SGC statement due if the April to June 2026 super was paid late | Employers |
| 30 Sep 2026 | STP finalisation for closely held payees (employers with 19 or fewer payees) | Employers |
| 21 Oct 2026 | Annual PAYG instalment for 2025-26 (if a tax agent lodges your return) | PAYG instalment payers |
| 28 Oct 2026 | Q1 2026-27 BAS and PAYG instalment (July to September) | Businesses |
| 2 Nov 2026 | 2025-26 tax return due if you lodge it yourself; annual GST return due | Individuals |
Show all 16 rows
| Due | What | Who |
|---|---|---|
| 2 Mar 2027 | Q2 2026-27 BAS and PAYG instalment (October to December) | Businesses |
| 31 Mar 2027 | 2025-26 return for agent clients whose latest return had a liability of $20,000 or more | Tax agent clients |
| 28 Apr 2027 | Q3 2026-27 BAS and PAYG instalment (January to March); 75% for two-instalment payers | Businesses |
| 17 May 2027 | 2025-26 tax return due for all other tax agent clients | Tax agent clients |
| 8 Jun 2027 | Concession date for 15 May agent returns, if any payment is also made by then | Tax agent clients |
| 30 Jun 2027 | 2026-27 income year ends: last day for deductible spending, super contributions and donations this year | Everyone |
| 14 Jul 2027 | STP finalisation declaration for 2026-27 | Employers |
| 28 Jul 2027 | Q4 2026-27 BAS and PAYG instalment (April to June) | Businesses |
Capital gains tax
Capital gains tax is part of income tax, not a separate tax. When you sell shares, an investment property or another asset for more than its cost base, the gain goes in your return. Take off any capital losses first. Then, if you held the asset for 12 months or more, an individual takes off a 50% discount. Companies get none. What is left is added to your taxable income. Your main home is usually exempt.
Buy shares for $20,000, sell them for $30,000, and earn $80,000 in salary. The gain is $10,000. After the discount $5,000 is taxable, which adds $1,600 including the levy. Sell inside 12 months and the whole gain is taxed: $3,200.
The rules change for CGT events from 1 July 2027. Under the Treasury Laws Amendment (Tax Reform No. 1) Act 2026, resident individuals lose the discount on most assets, the cost base is indexed for inflation instead, and a minimum tax of 30% applies to gains made after that date. Gains that built up before it keep the current rules.
- Held 12 months or more$1,600
- Sold within 12 months$3,200
Waiting until the 12-month mark saves $1,600 here. Includes the Medicare levy. 2027-28 onwards uses the new rules.
Sources: ATO lodge with myTax · ATO agent lodgment dates · ATO deductions you can claim · ATO records you need to keep · ATO WFH fixed rate · ATO cents per km · ATO TD 2026/4 · ATO travel allowances · ATO notice of assessment · ATO failure to lodge penalty · ATO penalty units · ATO CGT discount
Super
Superannuation: the 12% guarantee and the caps
Your employer must pay 12% of your qualifying earnings into your super fund, on top of your pay. Since 1 July 2026, under Payday Super, that money is due with every pay and has to reach the fund within 7 business days. You can add more before tax up to the concessional cap of $32,500 a year, which includes your employer's payments, and up to $130,000 a year after tax.
- Super guarantee rate
- 12%
- Since 1 July 2025
- Maximum contribution base
- $270,830
- A year. SG tops out at $32,499.60
- Concessional cap
- $32,500
- Was $30,000 last year
- Non-concessional cap
- $130,000
- Up to $390,000 over 3 years
The super guarantee and how it got to 12%
SG does not come out of your pay, so a salary of $85,000 "plus super" means $85,000 of pay and $10,200 of super. The rate climbed a little each year and reached 12% on 1 July 2025. No further general rise is legislated. Norfolk Island is the one exception, on a transitional 11% this year.
SG stops at the maximum contribution base. Earn more than $270,830 a year and your employer only has to pay $32,499.60. This base used to be quarterly ($62,500 a quarter). It became an annual figure when Payday Super began. Job ads quote pay with and without super, so see package versus base salary before you compare offers.
- FY2021-2210%
- FY2022-2310.5%
- FY2023-2411%
- FY2024-2511.5%
- FY2025-2612%
- FY2026-2712%
Rate of qualifying earnings (ordinary time earnings before Payday Super). The highlighted bar is the current year.
Payday Super: what changed on 1 July 2026
Employers used to pay super once a quarter. Now each payday creates its own super debt. The money counts as on time only when the fund receives it within 7 business days. For a new employee, or a first payment to a new fund, the limit is 20 business days. A public holiday that covers a whole state, in any state, pushes the deadline out a day.
Super is now worked out on qualifying earnings. Many summaries say this means super on overtime and every bonus. It does not. The ATO says the only new item is commissions for work done entirely outside ordinary hours. Overtime outside set ordinary hours is still excluded. Salary you sacrifice still counts, so sacrificing does not cut your employer's SG.
The free Small Business Superannuation Clearing House shut after 30 June 2026, so small employers now pay through payroll software or the fund.
When super is late: the super guarantee charge
Late or short super triggers the super guarantee charge (SGC). For pay from 1 July 2026 it has 4 parts: the individual final super guarantee shortfall, notional earnings, administrative uplift and choice loading. Notional earnings run at the general interest charge, compounded daily. That rate resets every quarter. For October-December 2026 it is 11.51% a year. The choice loading is 25% of the contributions when an employer ignores your choice of fund, capped at $1,200 per notice period.
The administrative uplift starts at 60% of the shortfall. Owning up fast, with a clean record, can take it to nil. A separate late payment penalty of 25% (50% for a repeat) applies only if an assessed charge then goes unpaid after a notice. Unlike the old rules, the charge is now tax-deductible for the employer, apart from interest on late SGC and that penalty.
Pay before 1 July 2026 still sits under the old quarterly charge. Its last statement was due 28 August 2026, with 10% nominal interest and a $20 fee per employee per quarter.
| Employer tells the ATO | Uplift, no recent ATO assessment | Uplift, recent ATO assessment |
|---|---|---|
| Within 30 days | 0% | 20% |
| 31-60 days | 5% | 25% |
| 61-120 days | 10% | 30% |
| More than 120 days | 25% | 45% |
| Not lodged | 40% | 60% |
The contribution caps
The concessional cap limits before-tax money going in: $32,500 in 2026-27. Your employer's SG, any salary sacrifice and any personal contribution you claim as a deduction all count. The fund pays 15% tax on them. The common mistake is to sacrifice the full cap and forget the SG already in it. On $85,000, SG alone uses $10,200.
Go over and the excess is taxed at your marginal rate, less a 15% offset. You can take out up to 85% of it to pay the bill. The non-concessional cap is $130,000 of after-tax money. You can bring forward 3 years ($390,000) if your total super balance is under $1,840,000, 2 years if under $1,970,000, and nothing at $2,100,000 or more, which is the transfer balance cap.
A Treasury plan to stop Payday Super timing from pushing people over the 2026-27 cap has been announced. The bill to make it law (Treasury Laws Amendment (Tax Reform No. 3) Bill 2026) is before the House of Representatives. The ATO's wording: "This is not yet law."
| Income year | Concessional cap |
|---|---|
| 2026-27 (this year) | $32,500 |
| 2025-26 | $30,000 |
| 2024-25 | $30,000 |
| 2023-24 | $27,500 |
| 2022-23 | $27,500 |
Show all 10 rows
| Income year | Concessional cap |
|---|---|
| 2021-22 | $27,500 |
| 2020-21 | $25,000 |
| 2019-20 | $25,000 |
| 2018-19 | $25,000 |
| 2017-18 | $25,000 |
Carry-forward: using cap you missed
If your total super balance was under $500,000 on 30 June last year, you can use unused concessional cap from the past 5 years. Amounts only go back to 2018-19. The oldest is used first, and each one expires after 5 years. It suits people coming back from time out of work. To claim a deduction for a personal contribution, give your fund a notice of intent and get its reply before you lodge.
| Year | Cap | Contributed | Unused | Used this year | Still unused | Last year to use |
|---|---|---|---|---|---|---|
| 2021-22 | $27,500 | $15,000 | $12,500 | $12,500 | $0 | 2026-27 |
| 2022-23 | $27,500 | $18,000 | $9,500 | $5,000 | $4,500 | 2027-28 |
| 2023-24 | $27,500 | $20,000 | $7,500 | $0 | $7,500 | 2028-29 |
| 2024-25 | $30,000 | $22,000 | $8,000 | $0 | $8,000 | 2029-30 |
| 2025-26 | $30,000 | $24,000 | $6,000 | $0 | $6,000 | 2030-31 |
The person above has a $300,000 balance, so they pass the test. Their available cap is $32,500 plus $43,500 unused, which is $76,000. Contributing $50,000 goes $17,500 over the general cap, all covered by old amounts, so nothing is excess.
Division 293 and large balances
Division 293 adds 15% tax on concessional contributions once your income plus those contributions passes $250,000. It applies to the excess over the threshold or to the contributions, whichever is less. Income here is the Medicare levy surcharge income test without the super itself, so fringe benefits count too. Example: $240,000 income and $15,000 of contributions is $5,000 over, so the tax is 15% × $5,000 = $750. You can pay it from your fund. Even then, those contributions are taxed at 30% in total, below the top marginal rate of 45%.
Division 296 is separate. From 1 July 2026 it taxes earnings on balances above $3,000,000 at an extra 15%, and a further 10% above $10,000,000.
Government top-ups for lower incomes
LISTO refunds the 15% contributions tax for people earning $37,000 or less, up to $500. SG alone earns the full amount once pay reaches about $27,778: on $30,000 it is $500. From 2027-28 the threshold rises to $45,000 and the maximum to $810. Temporary visa holders miss out.
The co-contribution adds $50 for every $100 of after-tax money you put in, up to $500 for a $1,000 contribution. The full amount goes to incomes up to $49,293 and it phases out by $64,293. On $55,000 the most you can get is $310. Salary sacrifice does not count. A partner can also put up to $3,000 into a low-earning spouse's fund and claim an offset of up to $540, phasing out as the spouse's income goes from $37,000 to $40,000.
Contractors and sole traders get no SG on their own income. See contractors and sole traders for how to price that in.
Sources: ATO: Super guarantee rates · ATO: About Payday Super · ATO: Payday Super deadlines · ATO: Qualifying earnings · ATO: Late super · ATO: Concessional cap · ATO: Division 293 · ATO: Co-contribution · ATO: LISTO · ATO: Payday Super changeover
Super and benefits
Salary sacrifice, packaging and novated leases
Salary sacrifice moves part of your pay to super or a benefit before income tax is worked out. Into super, it is taxed at 15% in the fund instead of your marginal rate. On $100,000, sacrificing $10,000 cuts your take-home pay by $6,800 but puts $8,500 in your super, so you are $1,700 ahead. Packaging and novated leases use the same idea, with fringe benefits tax rules on top.
- Tax on sacrificed super
- 15%
- 30% with Division 293
- FBT rate
- 47%
- FBT year to 31 March 2027
- Car statutory fraction
- 20%
- Of the car's cost, each year
- EV exemption price limit
- $91,661
- LCT threshold, 2026-27
Salary sacrifice into super
You agree in writing with your employer to send part of your future pay to super. It must cover pay you have not yet earned, so set it up before the pay period starts. The sacrificed amount is a concessional contribution. It counts towards the $32,500 cap along with your employer's 12%. Under Payday Super your employer still works out SG on your full salary, so sacrificing does not shrink it.
The saving is the gap between your marginal rate plus the 2% Medicare levy and the 15% fund tax. It is small for low earners and largest in the higher brackets. If your income plus contributions passes $250,000, Division 293 adds another 15% (see super caps). The usual mistake is to sacrifice up to the cap and forget that your employer's SG is already inside it.
| Salary | Fall in take-home pay | Added to super after tax | You are ahead by |
|---|---|---|---|
| $60,000 | $3,325 | $4,250 | $925 |
| $90,000 | $3,400 | $4,250 | $850 |
| $120,000 | $3,400 | $4,250 | $850 |
| $180,000 | $3,050 | $4,250 | $1,200 |
Super or the mortgage?
Extra super gets the tax break. Extra mortgage repayments come from after-tax pay, but every dollar saves interest at your loan rate and stays within reach through redraw or an offset account. Super is locked away until your preservation age, which is 60 for anyone born on or after 1 July 1964. The common mistake is to compare only the tax saving. Weigh it against your loan rate, how many years you have left on the loan, and whether you might need the money first. One middle path: sacrifice enough to use the tax gap, and put the rest in an offset account.
Package, plus super or including super
A $112,000 package that includes super splits into $100,000 of salary and $12,000 of super. A $100,000 "plus super" offer is worth $112,000 in total. Tax is worked out on the base salary only. Above the maximum contribution base, super stops growing and the split changes, so check take-home pay on the base, not the package.
Salary packaging at charities and hospitals
Some employers do not pay FBT, or pay less, up to a yearly cap. Their staff can package rent, a mortgage, bills or meals from pre-tax pay. Each cap is a grossed-up value, not the face value of the bills. For most GST-free costs, divide by the 1.8868 gross-up rate to find what you can actually spend. The cap is not cut for part-year staff. At a public benevolent institution, a $70,000 worker who packages $15,900 ends up $5,276 a year better off, before provider fees.
| Employer type | Grossed-up cap | About this much in GST-free costs |
|---|---|---|
| Public benevolent institutions and health promotion charities | $30,000 | $15,900 |
| Public and not-for-profit hospitals, public ambulance services | $17,000 | $9,010 |
| Rebatable employers (a rebate, not a full exemption) | $30,000 | $15,900 |
| Extra room for packaged meal entertainment and holiday venue hire | $5,000 | $2,650 |
Fringe benefits tax in brief
FBT is your employer's tax, at 47% on the grossed-up value of benefits such as a car, a parking spot or paid school fees. The FBT year is 1 April 2026 to 31 March 2027, not the income year. A benefit worth less than $300 can be exempt as a minor benefit. If your benefits have a taxable value above $2,000, your employer reports a grossed-up amount on your income statement. You pay no tax on that amount, but it is added to your income for HELP repayments, the Medicare levy surcharge and Division 293. This year's car parking threshold is $11.48 a day and the benchmark interest rate is 8.27%.
Novated leases
In a novated lease your employer takes over the lease payments and running costs, and deducts them from your pay. Part comes out before tax. With a petrol or hybrid car, FBT applies to 20% of the car's cost each year. Providers usually then use the employee contribution method (ECM): they take that amount from your after-tax pay so the FBT falls to nil. ECM only stops paying off at a marginal rate of 49.44%, above the top resident rate including the Medicare levy, so it is the cheaper choice at every income.
An eligible electric car pays no FBT, so the whole cost can come from pre-tax pay. The car must be battery electric or hydrogen fuel cell, cost no more than $91,661, and first be held and used from 1 July 2022. Plug-in hybrids stopped qualifying from 1 April 2025. The catch: the car's value is still reported. In the example below, the electric car adds $18,868 to the income used for the surcharge test. Without private hospital cover, that pushes the worker into the Medicare levy surcharge and costs $1,050 more a year.
| 3-year lease, $5,000 running costs a year | Electric (exempt) | Petrol (ECM) |
|---|---|---|
| Lease and running costs a year | $13,853 | $13,853 |
| Taken from pay before tax | $13,853 | $3,853 |
| Taken from pay after tax (ECM) | $0 | $10,000 |
| FBT payable | $0 | $0 |
| Reportable fringe benefits | $18,868 | $0 |
| Take-home pay a year | $68,060 | $64,860 |
| Cost to you a year | $9,420 | $12,620 |
| Lease cost over 3 years plus residual | $51,701 | $61,301 |
| Buying outright from take-home pay | $65,000 | $65,000 |
| Lease saves you | $13,299 | $3,699 |
- 1-year lease65.63% ($32,815)
- 2-year lease56.25% ($28,125)
- 3-year lease46.88% ($23,440)
- 4-year lease37.5% ($18,750)
- 5-year lease28.13% ($14,065)
Minimum residual values under ATO Taxation Determination TD 93/142. A lease can set a higher residual, which lowers payments and raises the final bill.
These figures leave out the lease interest rate, which your financier sets and which can erase the gain. Get the rate in writing and compare it with a car loan. If you leave your job, the lease goes back to you, and deductions then come from after-tax pay until you move it to a new employer.
Sources: ATO: Salary sacrificing super · ATO: Salary sacrificing for employees · ATO: FBT rates and thresholds · ATO: Electric cars exemption · ATO: Reportable fringe benefits · ATO: Luxury car tax thresholds · ATO: TD 93/142 residual values
Work rules
National minimum wage, junior and apprentice rates
The adult National Minimum Wage is $26.44 an hour, or $1,004.90 for a 38-hour week, from the first full pay period on or after 1 July 2026. That is $52,255 a year before tax, and casuals get at least $33.05 an hour. Workers under 21 are paid a percentage of the adult rate, and apprentices have their own award rates. If an award covers your job, its rate applies and is usually higher (see award rates).
- Per hour
- $26.44
- From 1 July 2026
- Per week (38 hours)
- $1,004.90
- Per year, before tax
- $52,255
- Take-home about $45,230
- Casual per hour
- $33.05
- Includes 25% loading
Who the National Minimum Wage covers
The National Minimum Wage is the pay floor for adults in the national workplace system who have no award and no enterprise agreement. Most private sector workers in Australia are in the national system. If an award covers your job, you get the award rate for your classification, and the award rate is the number to check.
The rate rose by 6.0% in the Annual Wage Review 2026 ([2026] FWCFB 3500), from $24.95 to $26.44 an hour. Award rates rose by 4.75% in the same decision. The new rate starts from your first full pay period that begins on or after 1 July 2026, so if your pay period started a few days earlier, the old rate can still apply for that one pay.
A small group of workers is in a state system instead. In Western Australia, sole traders, partnerships and some trusts employ staff under the state system, where the WA State Minimum Wage is $26.27 an hour from 1 July 2026. In Queensland, state and local government staff sit in the state system, where the Queensland minimum wage is $1,004.90 a week from 1 September 2026. Other state differences are in pay rules by state.
Junior pay rates by age
If you are under 21 and award free, you get a set percentage of the adult minimum. The percentage is applied to the weekly rate and then divided by 38. Done in that order, the sums match the Fair Work Ombudsman's published hourly figures to the cent. Casual juniors add the 25% loading to their junior hourly rate. A 20-year-old gets 97.7% of the adult rate, and full adult pay starts at 21.
Most young people work under an award, and each award has its own scale. Retail pays 45% under 16 where Fast Food pays 40%, and the Hair and Beauty Award pays the full rate from age 18. Some awards, like Security and SCHADS, have no junior scale, so a junior gets the adult rate at any age. The common mistake is using the national table below when an award applies. It only covers award-free juniors.
There is no national minimum working age. Each state sets its own rules for children, and every state bars work during school hours.
| Age | % of adult rate | Hourly | Casual hourly | 38-hour week* |
|---|---|---|---|---|
| Under 16 | 36.8% | $9.73 | $12.16 | $369.80 |
| 16 | 47.3% | $12.51 | $15.64 | $475.32 |
| 17 | 57.8% | $15.29 | $19.11 | $580.83 |
| 18 | 68.3% | $18.06 | $22.58 | $686.35 |
| 19 | 82.5% | $21.82 | $27.28 | $829.04 |
| 20 | 97.7% | $25.84 | $32.30 | $981.79 |
| 21 and over | 100.0% | $26.44 | $33.05 | $1,004.90 |
* Fair Work publishes hourly and casual junior rates only. The weekly column is our arithmetic: the percentage of $1,004.90.
The 18 to 20 junior rate phase-in
The Fair Work Commission has decided that 18 to 20-year-olds under three awards will move to the adult rate in steps. It is a phase-in, not an overnight jump. It covers the General Retail, Fast Food and Pharmacy awards, and only staff with more than 6 months with their employer. Staff with less service stay on the current scale, and rates for under-18s do not change.
The first step applies from your first full pay period on or after 1 December 2026. Under the Fast Food Award an 18-year-old moves from 70% to 75% at that step and reaches 100% from 1 July 2029. Retail follows the same steps for 18 and 19-year-olds, because retail 20-year-olds with that service already get the adult rate. Pharmacy uses larger yearly steps: an 18-year-old pharmacy assistant reaches 100% from 1 July 2029.
| From | Age 18 | Age 19 | Age 20 |
|---|---|---|---|
| Now | 70% | 80% | 90% |
| 1 December 2026 | 75% | 85% | 95% |
| 1 July 2027 | 80% | 90% | 100% |
| 1 December 2027 | 85% | 95% | 100% |
| 1 July 2028 | 90% | 100% | 100% |
| 1 December 2028 | 95% | 100% | 100% |
| 1 July 2029 | 100% | 100% | 100% |
Minimum wage history
The minimum has risen every year since 2010-11, from $15.00 to $26.44 an hour. The biggest rise was 8.6% in 2023-24, after a period of high inflation. The smallest was 1.75% in 2020-21. Each rise comes from the Annual Wage Review. The latest one was decided on 2 June 2026 and applies from 1 July 2026.
- 2010-11$15.00
- 2011-12$15.51 (+3.4%)
- 2012-13$15.96 (+2.9%)
- 2013-14$16.37 (+2.6%)
- 2014-15$16.87 (+3.0%)
- 2015-16$17.29 (+2.5%)
- 2016-17$17.70 (+2.4%)
- 2017-18$18.29 (+3.3%)
- 2018-19$18.93 (+3.5%)
- 2019-20$19.49 (+3.0%)
- 2020-21$19.84 (+1.75%)
- 2021-22$20.33 (+2.5%)
- 2022-23$21.38 (+5.2%)
- 2023-24$23.23 (+8.6%)
- 2024-25$24.10 (+3.75%)
- 2025-26$24.95 (+3.5%)
- 2026-27$26.44 (+6.0%)
Rate from 1 July of each financial year. The percentage is the rise the Commission announced on the weekly rate.
Apprentice pay rates
Apprentices are paid under their trade's award, not the junior scale. Pay rises with each stage of the apprenticeship, and many awards pay more if you finished Year 12. Apprentice rates need a formal training contract. Someone who starts at 21 or older is an adult apprentice and often gets a higher rate. The lowest first-year rate in the table is $16.20 an hour, well under the adult minimum, which is legal for apprentices.
Compare trades with care. Some rates already include all-purpose allowances, such as the electrical tool and licence allowances, while building trade rates exclude allowances that are paid on top. Trainees are different again: most are paid under the National Training Wage in the Miscellaneous Award.
| Trade | 1st year | 2nd year | 3rd year | 4th year |
|---|---|---|---|---|
| Electrical (apprentice electrician) * | $17.97 | $21.13 | $22.71 | $26.50 |
| Plumbing and mechanical services * | $18.11 | $21.20 | $22.75 | $28.93 |
| Building and construction (carpentry and other on-site trades) | $16.20 | $19.14 | $22.09 | $26.51 |
| Automotive repair (motor mechanic) | $16.20 | $19.14 | $22.09 | $25.92 |
| Hairdressing | $16.20 | $19.14 | $22.68 | $26.51 |
| Beauty therapy | $16.20 | $19.14 | $23.56 | $26.51 |
| Commercial cookery (apprentice chef) | $16.20 | $19.14 | $23.56 | $27.98 |
| Manufacturing and engineering (boilermaker, fabrication) | $16.20 | $19.14 | $22.09 | $27.08 |
| Meat industry (apprentice butcher) | $16.20 | $19.14 | $25.03 | $27.98 |
Junior apprentices who completed Year 12, hourly, from the first full pay period starting on or after 1 July 2026. * Rate includes all-purpose allowances.
Sources: National Minimum Wage Order 2026 (FWC) · Annual wage reviews (FWC) · Junior pay rates (FWO) · Apprentice and trainee pay rates (FWO) · Junior rates decision [2026] FWCFB 222 (FWC) · WA minimum rates from 1 July 2026
Work rules
Modern award pay rates by industry
If a modern award covers your job, its rate for your classification is your legal minimum. Entry rates for adults across the 30 awards below run from $25.74 to $32.61 an hour. Every award rate rose by 4.75% from the first full pay period on or after 1 July 2026. Casuals add a 25% loading, and weekend and overtime rates are in penalty rates.
- Awards in the table
- 30
- Classifications indexed
- 408
- 2026 award increase
- 4.75%
- From 1 July 2026
- Casual loading
- 25%
- In most awards
What an award sets
A modern award is a national rulebook for an industry or occupation. It sets the minimum hourly and weekly rate for each classification, plus casual loading, penalty rates, overtime, allowances and rules on hours and rosters. Awards are made and varied by the Fair Work Commission and apply in every state. Your employer can pay more than the award, never less.
Award rates are not the same as the National Minimum Wage. Most entry rates sit above it, but 8 of the 30 awards in the table have an introductory or entry level below the adult minimum of $26.44. Those levels are lawful because the award, not the National Minimum Wage, is the floor for award-covered staff. Junior and apprentice scales inside awards are covered in minimum wage, junior and apprentice rates.
Entry rates in every award
The table lists the first adult classification in each award, which is where most new adult starters begin. Your own rate may be higher if your duties match a later level, so read the classification descriptions in your award, not just the first row.
| Award | Who it covers | Entry classification | Hourly | Weekly (38 hrs) |
|---|---|---|---|---|
| Aged Care Award 2010 MA000018 | Personal care and support staff in residential aged care | Direct care, level 1 (Introductory) | $32.61 | $1,239.00 |
| Building and Construction General On-site Award 2020 MA000020 | Building, civil and engineering construction site workers | Level 1(a) (CW/ECW 1) | $28.44 * | $1,080.65 |
| Cleaning Services Award 2020 MA000022 | Commercial cleaners and trolley collectors | Level 1 | $27.08 | $1,028.90 |
| Clerks, Private Sector Award 2020 MA000002 | Office, administration and call-centre staff | Level 1, Year 1 | $26.97 | $1,024.70 |
| Commercial Sales Award 2020 MA000083 | Commercial travellers, merchandisers and advertising sales reps | Probationary Traveller | $26.59 | $1,010.52 |
| Electrical, Electronic and Communications Contracting Award 2020 MA000025 | Electricians and electrical, electronic and communications contractors | Electrical worker grade 1 | $27.53 * | $1,046.31 |
| Fast Food Industry Award 2020 MA000003 | Takeaway outlets and food courts | Level 1 | $27.81 | $1,056.80 |
| Fitness Industry Award 2020 MA000094 | Gyms, pools, fitness trainers and sport coaches | Level 1 | $25.74 | $978.10 |
| General Retail Industry Award 2020 MA000004 | Shops, supermarkets and retail stores | Level 1 | $27.81 | $1,056.80 |
| Hair and Beauty Industry Award 2020 MA000005 | Hairdressers, barbers and beauty therapists | Level 1 | $27.81 | $1,056.80 |
Show all 30 rows
| Award | Who it covers | Entry classification | Hourly | Weekly (38 hrs) |
|---|---|---|---|---|
| Health Professionals and Support Services Award 2020 MA000027 | Allied health professionals and health support services staff | Support Services Level 1 | $26.97 | $1,024.70 |
| Horticulture Award 2020 MA000028 | Fruit and vegetable pickers, packers and horticulture workers | Level 1 | $25.74 | $978.10 |
| Hospitality Industry (General) Award 2020 MA000009 | Cafes, restaurants, pubs, clubs and hotels | Level 1 | $26.44 | $1,004.90 |
| Legal Services Award 2020 MA000116 | Law firm clerical, administrative and law clerk staff | Level 1, Legal clerical and administrative | $28.24 | $1,073.10 |
| Live Performance Award 2020 MA000081 | Theatre, concert and venue production and support staff | Level 1, Production and Support Staff 1 (induction/training) | $25.74 | $978.10 |
| Local Government Industry Award 2020 MA000112 | Councils: depot, library, customer service and community staff | Level 1 | $27.11 | $1,030.10 |
| Manufacturing and Associated Industries and Occupations Award 2020 MA000010 | Metal, engineering and manufacturing workers and tradespeople | C14 / V1 | $25.74 | $978.10 |
| Meat Industry Award 2020 MA000059 | Meat processing, manufacturing and retail butchery workers | MI 1 | $25.74 | $978.10 |
| Mining Industry Award 2020 MA000011 | Mining operators, technicians and tradespeople | Entry level (Introductory) | $27.53 * | $1,046.31 |
| Miscellaneous Award 2020 MA000104 | Catch-all for employees not covered by any other award | Level 1 | $25.74 | $978.10 |
| Nurses Award 2020 MA000034 | Nursing assistants, enrolled and registered nurses | Registered nurse level 1, pay point 1 | $32.09 | $1,219.50 |
| Pastoral Award 2020 MA000035 | Farm and livestock hands, station hands and dairy workers (shearers are piece rate) | FLH1 | $25.74 | $978.10 |
| Pharmacy Industry Award 2020 MA000012 | Community pharmacies: assistants, students, interns and pharmacists | Pharmacy assistant level 1 | $27.81 | $1,056.80 |
| Plumbing and Fire Sprinklers Award 2020 MA000036 | Plumbers, mechanical services workers and fire sprinkler fitters | Plumbing worker Level 1(a), new entrant | $27.97 * | $1,062.71 |
| Real Estate Industry Award 2020 MA000106 | Real estate agencies, sales, leasing and property management staff | Level 1 (Associate), first 12 months | $26.59 | $1,010.60 |
| Restaurant Industry Award 2020 MA000119 | Restaurants, cafés, reception centres and roadhouses | Level 1 | $26.44 | $1,004.90 |
| Road Transport and Distribution Award 2020 MA000038 | Truck, forklift and delivery drivers, couriers and loaders | Transport Worker Grade 1 | $26.87 | $1,021.00 |
| Security Services Industry Award 2020 MA000016 | Security officers and guards | Security Officer Level 1 | $28.42 | $1,080.10 |
| Social, Community, Home Care and Disability Services Industry Award 2010 MA000100 | Social and community services, disability and home care | SACS Level 1 pay point 1 | $27.55 | $1,046.90 |
| Timber Industry Award 2020 MA000071 | Sawmill, forestry, furniture and pulp and paper workers | General Timber, Level 1 | $25.74 | $978.10 |
Full-time and part-time adult rates from 1 July 2026, before penalties. * Ordinary rate including all-purpose allowances, the figure the award's penalty percentages apply to.
- Aged Care Award$32.61
- Nurses Award$32.09
- Building and Construction Award$28.44
- Security Award$28.42
- Fast Food Award$27.81
- Pharmacy Award$27.81
- General Retail Award$27.81
- SCHADS Award$27.55
- Cleaning Award$27.08
- Clerks Award$26.97
- Hospitality Award$26.44
- National Minimum Wage$26.44
- Miscellaneous Award$25.74
Entry-level adult hourly rate, full-time or part-time, before any penalty or casual loading.
How to read your award rate
Awards set a weekly rate for a full 38-hour week. The hourly rate is the weekly rate divided by 38. Part-time staff get the same hourly rate as full-time staff for each hour they work, with one notable exception: the Cleaning Award adds a 15% part-time loading. Casuals get the hourly rate plus the casual loading, which pays them instead of paid leave.
Some awards, including Electrical, Building and Construction, Plumbing and Mining, roll all-purpose allowances into the ordinary hourly rate. Penalty rates and overtime are then worked out on that higher figure. If you are on a salary under an award, your employer must be able to show it covers at least what the award would pay for the hours you actually work, including penalties.
Retail, hospitality and juniors under awards
The General Retail Award (MA000004) and the Hospitality Award (MA000009) cover a large share of young and casual workers. Retail level 1 is $27.81 an hour. In hospitality, a food and beverage attendant grade 1 and a kitchen attendant grade 1 are both on level 1, while cooks start higher. The hospitality award maps 13 job titles to its levels.
Junior percentages in an award apply to the award rate, not to the National Minimum Wage. An 18-year-old on retail level 1 gets 70% of the adult weekly rate: $19.47 an hour. With more than 6 months with their employer, that moves to 75% from the first full pay period on or after 1 December 2026, which is $20.86 an hour.
SCHADS, aged care and nursing
The SCHADS Award (MA000100) covers social and community services, disability support and home care. It has separate streams: social and community services (27 rate steps), home care for people with disability (9 steps) and home care for older people (6 levels). Level 1 pay point 1 in the social and community stream is $27.55 an hour. Equal remuneration order increases apply from level 2. SCHADS has no junior rates, so a junior is paid the adult rate.
The two highest entry rates in the table belong to the Aged Care Award 2010 ($32.61) and the Nurses Award 2020 ($32.09). The Aged Care Award publishes weekly rates only, and the hourly figure is the weekly rate divided by 38. Nurses and SCHADS workers move up pay points with years of service, so check your pay point each year.
Enterprise agreements
An enterprise agreement, often called an EBA, is made between an employer and its staff and approved by the Fair Work Commission. Once approved, it replaces the award for the people it covers. Before approval the Commission applies the better off overall test, which compares the agreement with the award for each employee. The base rate of pay in an agreement can never be lower than the award base rate.
To find yours, search the employer name in the Commission's agreement register; payslips often name the agreement or its code. An agreement keeps applying after its nominal expiry date until it is replaced or terminated, so an old agreement can still set your pay. If the award rate rises above the agreement's base rate, you must be paid at least the award base rate.
Sources: Awards (FWO) · Pay guides (FWO) · General Retail Award text · Hospitality Award text · SCHADS Award text · Clerks Award text · Find an enterprise agreement (FWC) · Better off overall test (FWC)
Work rules
Casual loading, overtime, penalty rates and public holidays
Casuals get a 25% loading on the base rate in most awards. Across the awards below, Saturday pays 120% to 150% of the base rate, Sunday 125% to 200%, and a public holiday 200% to 250% for permanent staff. Overtime usually starts at time and a half and moves to double time. The exact percentage comes from your own award, so find yours in award rates first.
- Casual loading
- 25%
- Most awards
- Saturday
- 120% to 150%
- Permanent staff
- Sunday
- 125% to 200%
- Permanent staff
- Public holiday
- 200% to 250%
- Casuals up to 312.5%
Casual loading
A casual employee has no firm commitment to ongoing work. In return for missing out on paid annual leave, paid sick leave, notice and redundancy pay, casuals get a loading on top of the base hourly rate. It is 25% under the National Minimum Wage Order and most awards. On the adult minimum that turns $26.44 into $33.05 an hour.
A permanent employee is paid for 52 weeks a year, including leave and public holidays. At the minimum wage and full-time hours, a casual needs to be paid for 41.6 weeks of the year just to match that. Super is paid on the loading too, because it counts as ordinary time earnings.
Weekend, evening and public holiday penalty rates
Retail and Hospitality pay 125% on a Saturday and 150% on a Sunday, while Clerks, Security and Cleaning pay double time on a Sunday. Evenings differ too: Retail pays 125% for weekday evening hours, but Hospitality adds a flat $2.95 an hour for evening work and $4.42 an hour late at night.
Casual penalty rates are usually the permanent percentage plus the 25% loading, so a 150% Sunday becomes 175%. A few awards, including Manufacturing and Mining, apply the penalty to the casual rate instead. That is why casual public holiday pay reaches 312.5% of the base rate under the Electrical, Manufacturing and Mining awards. Penalties don't usually stack: the Hospitality Award, for example, pays only the highest penalty that applies to each hour.
| Award | Saturday | Sunday | Public holiday | Public holiday, casual |
|---|---|---|---|---|
| Aged Care Award | 150% | 175% | 250% | 275% |
| Cleaning Award | 150% | 200% | 250% | 275% |
| Clerks Award | 125% | 200% | 250% | 275% |
| Commercial Sales Award | 150% | 200% | 250% | 275% |
| Fast Food Award | 125% | 125% (Level 1) | 225% | 250% |
| General Retail Award | 125% | 150% | 225% | 250% |
| Hair and Beauty Award | 133% (7am to 6pm) | 200% | 250% | 250% |
| Health Professionals Award | 150% | 150% | 250% | 275% |
| Hospitality Award | 125% | 150% | 225% | 250% |
| Manufacturing Award | 150% | 200% | 250% | 312.5% |
Show all 17 rows
| Award | Saturday | Sunday | Public holiday | Public holiday, casual |
|---|---|---|---|---|
| Miscellaneous Award | 120% | 150% | 250% | 250% |
| Nurses Award | 150% | 175% | 200% | 250% |
| Pharmacy Award | 125% (8am to 6pm) | 150% (7am to 9pm) | 225% | 250% |
| Restaurant Award | 125% | 150% | 225% | 250% |
| Road Transport Award | 150% | 200% | 250% | 275% |
| SCHADS Award | 150% | 200% | 250% | 275% |
| Security Award | 150% | 200% | 250% | 275% |
Percentages of the permanent base hourly rate for ordinary hours. Casual public holiday figures include the loading. Shift workers and some classifications have different rates.
- Weekday, permanent$27.81
- Weekday, casual$34.76
- Evening, permanent$34.76
- Evening, casual$41.72
- Saturday, permanent$34.76
- Saturday, casual$41.72
- Sunday, permanent$41.72
- Sunday, casual$48.67
- Public holiday, permanent$62.57
- Public holiday, casual$69.53
General Retail Award, level 1, adult rates. Green bars are permanent staff, amber bars are casuals.
Overtime pay
Overtime is work beyond your ordinary hours. That can mean more than 38 hours a week, more than the daily maximum, or hours outside the award's span. Most awards pay time and a half for the first few hours, then double time, with double time on a Sunday and more on a public holiday. Retail pays 150% then 200%, and its casuals get the loading on top (175%). Hospitality pays 150% then 200%, and its casuals get the same overtime rate as permanent staff because the loading is not added.
Overtime is taxed at your normal marginal rate, though a big overtime pay can lift the tax withheld that week (see PAYG withholding). Overtime hours are not ordinary time earnings, so super guarantee is not owed on them.
| Award | First overtime block | Rate | After that | Casual, first block |
|---|---|---|---|---|
| Fast Food Award | Monday to Saturday, first 2 hours | 150% | 200% | 175% |
| Clerks Award | Monday to Saturday, first 2 hours | 150% | 200% | 175% |
| Pharmacy Award | Monday to Saturday, first 2 hours | 150% | 200% | No casual rate |
| Security Award | Monday to Saturday, first 2 hours | 150% | 200% | No casual rate |
| Cleaning Award | Monday to Saturday, first 2 hours | 150% | 200% | 175% |
| Hair and Beauty Award | Monday to Saturday, first 3 hours | 150% | 200% | 175% |
| Aged Care Award | Monday to Friday, first 2 hours | 150% | 200% | 187.5% |
| Building and Construction Award | Monday to Friday, first 2 hours | 150% | 200% | 175% |
Time off in lieu
Time off in lieu (TOIL) is paid time off instead of overtime pay. The National Employment Standards don't give it; it exists only where your award, agreement or contract allows it, and you must agree. The trap is the ratio. Some awards give one hour off per overtime hour, which is worth less than the overtime pay. Others give the time equal to the overtime payment.
Take 2 hours of overtime at 150% on Retail level 1. As pay that is $83.43. Under the Retail Award's rule you get 3 hours off. Under an hour-for-hour award you get 2 hours off, worth $55.62, so you give up $27.81. Untaken TOIL must be paid out at the overtime rate.
| Award | Time off given | Must be taken within | In writing |
|---|---|---|---|
| Retail Award | Equal to overtime pay | 6 months | Yes |
| Hospitality Award | Hour for hour | 6 months | Yes |
| Fast Food Award | Equal to overtime pay | 6 months | Agreement needed |
| Pharmacy Award | Equal to overtime pay | 6 months | Agreement needed |
| Clerks Award | Hour for hour | 6 months | Yes |
| Manufacturing Award | Hour for hour | 6 months | Yes |
| Security Award | Hour for hour | 6 months | Yes |
| SCHADS Award | Hour for hour | 3 months | Yes |
Public holidays: pay, rights and 2027 dates
You are entitled to a day off on a public holiday. Your employer can ask you to work, but you can refuse if the request is not reasonable or you have reasonable grounds. If you work, the award's public holiday rate applies, which for Retail is 225% (double time and a quarter). If you are permanent and the day falls on a normal working day, you are paid your base rate for the hours you would have worked. Casuals are not paid for a holiday they don't work. The holidays that count are those where your job is based.
Christmas Day falls on Friday 25 December 2026. Boxing Day is Saturday 26 December 2026, so 7 of 8 states and territories add Monday 28 December 2026 as an extra holiday and TAS moves Boxing Day itself to that Monday. Melbourne Cup Day is Victorian only, on Tuesday 3 November 2026 and Tuesday 2 November 2027, and some regional councils swap it for a local day. QLD, SA and NT also have part-day holidays on Christmas Eve or New Year's Eve evenings.
| Holiday | NSW | VIC | QLD | WA | SA | TAS | ACT | NT |
|---|---|---|---|---|---|---|---|---|
| New Year's Day | Fri 1 Jan | Fri 1 Jan | Fri 1 Jan | Fri 1 Jan | Fri 1 Jan | Fri 1 Jan | Fri 1 Jan | Fri 1 Jan |
| Australia Day | Tue 26 Jan | Tue 26 Jan | Tue 26 Jan | Tue 26 Jan | Tue 26 Jan | Tue 26 Jan | Tue 26 Jan | Tue 26 Jan |
| Good Friday | Fri 26 Mar | Fri 26 Mar | Fri 26 Mar | Fri 26 Mar | Fri 26 Mar | Fri 26 Mar | Fri 26 Mar | Fri 26 Mar |
| Easter Saturday | Sat 27 Mar | Sat 27 Mar | Sat 27 Mar | Not a holiday | Sat 27 Mar | Not a holiday | Sat 27 Mar | Sat 27 Mar |
| Easter Sunday | Sun 28 Mar | Sun 28 Mar | Sun 28 Mar | Sun 28 Mar | Sun 28 Mar | Sun 28 Mar | Sun 28 Mar | Sun 28 Mar |
| Easter Monday | Mon 29 Mar | Mon 29 Mar | Mon 29 Mar | Mon 29 Mar | Mon 29 Mar | Mon 29 Mar | Mon 29 Mar | Mon 29 Mar |
| Anzac Day | Sun 25 AprMon 26 Apr (extra) | Sun 25 Apr | Mon 26 Apr | Sun 25 AprMon 26 Apr (extra) | Sun 25 Apr | Sun 25 Apr | Sun 25 AprMon 26 Apr (extra) | Mon 26 Apr |
| Christmas Day | Sat 25 DecMon 27 Dec (extra) | Sat 25 DecMon 27 Dec (extra) | Sat 25 DecMon 27 Dec (extra) | Sat 25 DecMon 27 Dec (extra) | Sat 25 DecMon 27 Dec (extra) | Sat 25 DecMon 27 Dec (extra) | Sat 25 DecMon 27 Dec (extra) | Sat 25 DecMon 27 Dec (extra) |
| Boxing Day / Proclamation Day | Sun 26 DecTue 28 Dec (extra) | Sun 26 DecTue 28 Dec (extra) | Sun 26 DecTue 28 Dec (extra) | Sun 26 DecTue 28 Dec (extra) | Sun 26 DecTue 28 Dec (extra) | Tue 28 Dec | Sun 26 DecTue 28 Dec (extra) | Sun 26 DecTue 28 Dec (extra) |
| State-only days | King's Birthday: Mon 14 JunLabour Day: Mon 4 Oct | Labour Day: Mon 8 MarKing's Birthday: Mon 14 JunMelbourne Cup: Tue 2 Nov | Labour Day: Mon 3 MayKing's Birthday: Mon 4 Oct | Labour Day: Mon 1 MarWestern Australia Day: Mon 7 JunKing's Birthday: Mon 27 Sep | Adelaide Cup Day: Mon 8 MarKing's Birthday: Mon 14 JunLabour Day: Mon 4 Oct | Eight Hours Day: Mon 8 MarKing's Birthday: Mon 14 Jun | Canberra Day: Mon 8 MarReconciliation Day: Mon 31 MayKing's Birthday: Mon 14 JunLabour Day: Mon 4 Oct | May Day: Mon 3 MayKing's Birthday: Mon 14 JunPicnic Day: Mon 2 Aug |
| Part-day holidays | None | None | Christmas Eve: Fri 24 Dec, 6pm to midnight | None | Christmas Eve: Fri 24 Dec, 7pm to midnightNew Year's Eve: Fri 31 Dec, 7pm to midnight | None | None | Christmas Eve: Fri 24 Dec, 7pm to midnightNew Year's Eve: Fri 31 Dec, 7pm to midnight |
Casual to permanent
A casual who has worked for 6 months (12 months with a small business) and believes they no longer fit the casual definition can give written notice to become permanent. This employee choice pathway replaced casual conversion on 26 August 2024. The employer must consult you and reply in writing within 21 days. It can refuse only on limited grounds, such as fair and reasonable operational reasons, and it cannot cut your hours or end your job because you asked. A regular roster on its own does not make you permanent. Once you convert, the loading stops and paid leave starts.
Sources: Penalty rates (FWO) · Overtime pay (FWO) · Not working on public holidays (FWO) · Public holiday penalty rates (FWO) · Public holidays (working outside your state or region) (FWO) · Casual employees (FWO) · Becoming a permanent employee (FWO) · General Retail Award text · Hospitality Award text
Leave entitlements
Annual, sick, long service and parental leave
Full-time and part-time employees earn 4 weeks of paid annual leave and 10 days of paid sick and carer's leave a year, worked out on their ordinary hours. Long service leave comes from state law and starts after 7 to 10 years with one employer. A new parent can also claim Parental Leave Pay from the government at $200.94 a day, for up to 130 days per family. Casuals do not earn paid annual or sick leave, because their 25% loading is paid instead.
- Annual leave
- 4 weeks
- 152 hours on a 38-hour week
- Sick and carer's leave
- 10 days
- 1/26 of ordinary hours
- Long service leave
- 7 to 10 yrs
- service before you can take it
- Parental Leave Pay
- $1,004.70
- a week in 2026-27, up to 26 weeks
Annual leave: how it builds and what it pays
Annual leave starts building from your first day, probation included. Each week you earn 1/13 of your ordinary hours as leave, so a full year gives 4 weeks. A shiftworker whose award defines them that way gets 5 weeks. Leave keeps building while you are on paid leave, but not on unpaid leave. Any balance you do not use rolls over to the next year.
When you take it, you are paid your base rate for the hours you would have worked. Overtime, penalty rates and most allowances are left out. Many awards add a leave loading on top. When the job ends, every unused hour must be paid out, loading included where the award gives one. That payout is covered in leaving a job.
Leave loading: who gets it and how much
Leave loading is not in the National Employment Standards. It only exists if your award, enterprise agreement or contract says so. The usual figure is 17.5% of base pay for the leave period. Some awards pay the higher of that loading or the weekend and shift penalties you would have earned while rostered. The common mistake is assuming every employee gets it: award-free staff on a salary often do not.
| Award | Clause | Day workers | Shiftworkers |
|---|---|---|---|
| Retail Award | cl 28.3 | Higher of 17.5% or penalties | Higher of 17.5% or penalties |
| Hospitality Award | cl 30.3 | Flat 17.5% | Flat 17.5% |
| Fast Food Award | cl 22.2 | Higher of 17.5% or penalties | Higher of 17.5% or penalties |
| Pharmacy Award | cl 23.3 | Higher of 17.5% or penalties | Higher of 17.5% or penalties |
| Clerks Award | cl 32.3 | Higher of 17.5% or penalties | Higher of 17.5% or penalties |
| Manufacturing Award | cl 34.4 | Higher of 17.5% or penalties | Higher of 17.5% or penalties |
| SCHADS Award | cl 31.4 | Flat 17.5% | Higher of 17.5% or penalties |
| Security Award | cl 21.3 | Higher of normal earnings or base plus loading | Higher of normal earnings or base plus loading |
Christmas shutdown and annual leave
Many workplaces close over Christmas. If your award or agreement allows it, your employer can direct you to take annual leave during the closedown, as long as the direction is reasonable. Public holidays that land on your normal working days are paid as public holidays. They are not taken from your balance.
For example, a shutdown from Thursday 24 December 2026 to Monday 4 January 2027 in New South Wales covers 8 weekdays. Of those, 3 are public holidays, so only 5 days (38 hours) come out of your annual leave. On $65,000 that leave pays $1,250.00, or $1,468.75 with loading.
Sick and carer's leave
Paid personal/carer's leave covers your own illness or injury, and caring for a family or household member who is sick, injured or has an emergency. It builds at 1/26 of your ordinary hours, which is 10 days for a full-timer. Unused leave carries over, but it is not paid out when you leave. Every employee, casuals included, can also take 2 days of unpaid carer's leave per occasion.
A part-timer on 20 hours a week earns 40 hours a year. Spread over a four-day week that is 8 days, not 10. Cashing out sick leave is only possible under the Timber Award (MA000071) and Stevedoring Award (MA000053), and you must keep at least 15 days in reserve.
Compassionate, family violence and jury duty leave
Compassionate leave gives you 2 days each time a close family or household member dies or has a life-threatening illness or injury. Permanent staff are paid for the hours they would have worked; on $65,000, 2 full days pay $500.00. Casuals can take it unpaid. Separately, every employee, casuals too, gets 10 days of paid family and domestic violence leave each year.
Jury duty is community service leave. For the first 10 days you miss, your employer must make up the base pay of a permanent employee. If they ask for proof of what the court paid you, they only top up the gap. Missing 5 days on $65,000 with no proof requested means the employer pays $1,250.00, the same as your normal pay.
Long service leave by state
Long service leave rewards long, unbroken service with one employer. It is set by state and territory law, not the Fair Work Act, so the state you work in decides the rules. Most places give about 8.67 weeks after 10 years. South Australia and the Northern Territory give 13 weeks. Victoria and the ACT let you take leave after 7 years. Leave is paid at your ordinary weekly pay.
If the job ends before you qualify, some states pay a pro-rata amount for part of the period. In several states that early payment depends on why the job ended. A plain resignation often gets nothing until you reach the full period. See pay rules by state for the other state differences.
| State | Take after | Weeks then | Weeks per year | Pro-rata from | Cash out |
|---|---|---|---|---|---|
| NSW | 10 yrs | 8.67 | 0.8667 | 5 yrs | Not allowed |
| VIC | 7 yrs | 6.07 | 0.8667 | 7 yrs | Not allowed |
| QLD | 10 yrs | 8.67 | 0.8667 | 7 yrs | Limited cases only |
| WA | 10 yrs | 8.67 | 0.8667 | 7 yrs | By written agreement |
| SA | 10 yrs | 13.00 | 1.3000 | 7 yrs | By written agreement |
| TAS | 10 yrs | 8.67 | 0.8667 | 7 yrs | By written agreement |
| ACT | 7 yrs | 6.07 | 0.8667 | 5 yrs | Ask the regulator |
| NT | 10 yrs | 13.00 | 1.3000 | 7 yrs | Not allowed |
- NSW8.67 wks
- VIC8.67 wks
- QLD8.67 wks
- WA8.67 wks
- SA13.00 wks
- TAS8.67 wks
- ACT8.67 wks
- NT13.00 wks
South Australia and the Northern Territory build leave at a faster rate than every other jurisdiction.
Parental Leave Pay
Parental Leave Pay is government money. Services Australia pays it to you directly, or your employer passes it on in your normal pay cycle. For a child born or adopted from 1 July 2026, a family can share up to 130 days (26 weeks). Of those, 20 days are kept for a partner, so one parent can take at most 110. The rate is $200.94 a day in 2026-27 and it is reset at the start of each financial year.
To qualify you must pass a work test: 10 of the 13 months before the birth, with at least 330 hours worked. You must also pass an income test. For the 2025-26 year that is $186,487 of your own adjusted taxable income, or $386,525 for the family. Tax is withheld at 15% unless you choose otherwise. The government now adds super at 12%, the same rate as the super guarantee.
| Child born from | Days | Weeks | Kept for partner |
|---|---|---|---|
| 1 July 2024 | 110 | 22 | 10 |
| 1 July 2025 | 120 | 24 | 15 |
| 1 July 2026 | 130 | 26 | 20 |
Sources: FWO: Annual leave · FWO: Payment for annual leave · FWO: Shutdown directions · FWO: Sick and carer's leave · FWO: Compassionate leave · FWO: Jury duty · FWO: Long service leave · Services Australia: Parental Leave Pay
Leaving a job
Final pay, notice, redundancy and termination tax
When a job ends you are owed wages to your last day, every hour of unused annual leave, and any long service leave your state requires. If your employer ends it, you also get 1 to 4 weeks of notice (or pay instead), and on a redundancy 4 to 16 weeks of redundancy pay. A genuine redundancy is tax-free up to $13,598 plus $6,801 per completed year in 2026-27.
- Notice
- 1 to 4 weeks
- plus one week if over 45
- Redundancy pay
- up to 16 weeks
- employers with 15+ staff
- Tax-free base
- $13,598
- + $6,801 a year
- ETP cap
- $270,000
- 2026-27
What goes into your final pay
Your last pay has up to five parts. Ordinary wages for the days you worked come first. Unused annual leave is paid at the rate you would have received had you taken it, which includes leave loading when your award has one. Long service leave is paid when your state's law says it is due; the rules are in leave. Notice pay and redundancy pay apply only when the employer ends the job.
Sick and carer's leave is the part people expect and do not get. It is never paid out. Super is owed on ordinary wages and on notice paid out, at 12%, but not on unused annual leave paid out or on redundancy pay. Your employer still reports the final pay through Single Touch Payroll like any other pay.
Notice and pay in lieu of notice
The National Employment Standards set the shortest notice an employer can give. It depends on how long you have worked there without a break. If you are over 45 and have at least 2 years of service, add one week. Your employer can pay you for the notice instead of having you work it. That payment must match what you would have earned, including regular overtime and allowances you would have received.
Pay in lieu of notice is an employment termination payment. Below preservation age it is taxed at 32% including Medicare, up to the smaller of the ETP cap and the whole-of-income cap. The common mistake is thinking the notice rules apply when you resign. They set what your employer owes you; what you owe them comes from your award or contract.
| Continuous service | Notice | Over 45, 2+ yrs service |
|---|---|---|
| 1 year or less | 1 wk | 1 wk |
| More than 1 year, up to 3 years | 2 wk | 2 or 3 wk |
| More than 3 years, up to 5 years | 3 wk | 4 wk |
| More than 5 years | 4 wk | 5 wk |
Redundancy pay under the NES
Redundancy pay is owed when your employer no longer needs your job done by anyone, or goes broke, and ends your employment. It is based on completed years of continuous service, at your base rate for ordinary hours. Employers with fewer than 15 employees are exempt from the NES scale. Casuals miss out unless their award says otherwise.
The scale drops after 9 years. That is not a typo: by then most people also qualify for long service leave, which the law treats as part of the protection. An award, agreement or contract can pay more than the scale, never less.
- 1 year4 wks
- 2 years6 wks
- 3 years7 wks
- 4 years8 wks
- 5 years10 wks
- 6 years11 wks
- 7 years13 wks
- 8 years14 wks
- 9 years16 wks
- 10+ years12 wks
Completed years of continuous service. Part years do not count.
How redundancy and termination payments are taxed
A genuine redundancy splits into two parts. The tax-free part is a base amount plus a sum for each completed year, both indexed every income year. Anything above it is an employment termination payment, taxed at 32% below preservation age (60) or 17% from it, up to the ETP cap, then 47%. If you are dismissed at or after age 67, the payment cannot be a genuine redundancy and has no tax-free part.
Unused annual leave paid on a genuine redundancy is taxed at a flat 32%. On a resignation or ordinary dismissal it is added to your income and taxed at your marginal rate. Long service leave follows the same split: 32% on a redundancy, and usually marginal rates otherwise.
| Completed years | 2026-27 | 2025-26 |
|---|---|---|
| 1 | $20,399 | $19,652 |
| 5 | $47,603 | $45,860 |
| 10 | $81,608 | $78,620 |
| 15 | $115,613 | $111,380 |
| 20 | $149,618 | $144,140 |
Back pay after an underpayment
Back pay is money you should have been paid earlier: a missed award increase, the wrong classification, unpaid penalty rates or a pay rise backdated by agreement. Work it out per pay period as the correct rate minus what you got, times the hours, then add the periods up. Super is owed on back pay for ordinary hours too. If your employer will not fix it, the Fair Work Ombudsman can help you recover it.
Tax on a lump of back pay uses the ATO's Schedule 5 method. Paid fortnightly, $3,000 on top of $2,500 regular pay is split into $115 per period. That slice adds $36 of tax per period, multiplied back up to $936 withheld, or 31.2%. Withholding is capped at 47% of the back pay.
Sources: FWO: Notice and redundancy fact sheet · FWO: Final pay · ATO: Genuine redundancy payments · ATO: ETP caps · ATO: How ETP components are taxed · ATO: Schedule 7 unused leave · ATO: Schedule 5 back payments
Pay scales
Public service, teacher, nurse, police and ADF pay scales
There is no single government pay scale in Australia. Each public service, school system and health system pays from its own agreement. The median APS 6 earns $108,092 in base salary, a graduate teacher starts on $79,589 to $96,180 depending on the state, and a first-year registered nurse starts on $74,831 to $87,790. All of these are full-time base figures before tax, with super on top.
- APS 6 median base
- $108,092
- APSC, 31 December 2025
- EL 1 median base
- $135,701
- Assistant Director level
- Top graduate teacher
- $96,180
- NT
- ADF recruit in training
- $60,517
- From 6 November 2025
Australian Public Service (APS) levels
The federal public service has no one pay table. Every agency bargains its own enterprise agreement, so an APS 6 at one department can earn more than an APS 6 at another. Two sets of figures help. The first is what agencies actually pay, from the APS Commission's yearly survey. The second is the service-wide floor: each agency's range for a level must meet a minimum and maximum threshold, in force from 12 March 2026.
Inside a level you usually move up one pay point a year if your performance is rated satisfactory. A move to a higher level is a promotion, and it usually puts you on the bottom pay point of the new band. Employer super in the APS has a median of 15.4% of base salary, well above the 12% Super Guarantee.
| Level | Paid range (5th to 95th) | Median | Agency floor range |
|---|---|---|---|
| Graduate | $72,951 to $86,724 | $79,176 | None set |
| APS 1 | $54,516 to $62,600 | $58,408 | $57,497 to $60,946 |
| APS 2 | $59,520 to $71,037 | $64,595 | $62,775 to $68,425 |
| APS 3 | $67,974 to $78,705 | $72,951 | $70,477 to $76,820 |
| APS 4 | $76,714 to $88,200 | $82,906 | $79,125 to $86,246 |
| APS 5 | $86,034 to $96,239 | $92,324 | $88,834 to $96,829 |
| APS 6 | $97,316 to $115,199 | $108,092 | $99,734 to $111,701 |
| EL 1 | $124,861 to $149,271 | $135,701 | $121,755 to $132,713 |
Show all 12 rows
| Level | Paid range (5th to 95th) | Median | Agency floor range |
|---|---|---|---|
| EL 2 | $151,518 to $190,446 | $168,064 | $140,675 to $153,336 |
| SES Band 1 | $224,919 to $284,341 | $253,804 | None set |
| SES Band 2 | $290,763 to $363,798 | $321,888 | None set |
| SES Band 3 | $376,314 to $515,181 | $431,975 | None set |
State and territory public services
Each state runs its own system with its own names: VPS grades in Victoria, AO levels in Queensland, Clerk grades in New South Wales, ASO levels in South Australia and the ACT. There is no official way to map one onto another, so compare the dollars, not the labels. Rates rise on the dates each agreement sets. Between those dates your pay only moves when you reach a new pay point.
| Service | Scale | Lowest | Highest | Employer super |
|---|---|---|---|---|
| Victorian Public Service | VPS salaries from 1 May 2026, Enterprise Agreement 2024, Schedule C | $56,677 | $263,771 | 12% |
| Queensland public service | Queensland Public Service Officers and Other Employees Award - State 2015, from 1 September 2026 | $49,126 | $163,552 | 12.75% |
| NSW public sector | Crown Employees (Public Sector - Salaries 2024) Award, Administrative and Clerical Officers, from 1 July 2026 | $78,000 | $178,369 | 12% |
| Western Australian public sector | Public Sector CSA Agreement 2024, from 13 June 2026 | $68,028 | $244,449 | 12% |
| South Australian public sector | SA Public Sector Enterprise Agreement: Salaried 2026, from 1 July 2026 | $58,626 | $134,956 | 12% |
Show all 8 rows
| Service | Scale | Lowest | Highest | Employer super |
|---|---|---|---|---|
| Tasmanian State Service | Tasmanian State Service Award salaries, Public Sector Union Wages Agreement 2025, from 1 December 2025 | $55,616 | $194,052 | 12% |
| ACT Public Service | ACT Administrative and Related Classifications EA 2023-2026, from 4 December 2025 | $65,124 | $172,246 | 12.5% |
| Northern Territory Public Sector | NTPS 2025-2029 Enterprise Agreement, from 13 August 2026 | $63,931 | $187,176 | 12% |
Teachers in public schools
A qualified graduate starts on the first qualified step of the state scale and moves up a step each year, usually after a satisfactory review. The top of the classroom scale is the most a teacher earns without a leadership role. A common mistake is to compare a state's new rates with another state's old ones. Each scale below shows the date it took effect.
- NT$96,180
- NSW$92,882
- ACT$91,396
- QLD$90,164
- WA$88,178
- TAS$85,313
- SA$84,971
- VIC$79,589
Full-time base salary at the first qualified step, before tax and super.
| State | Graduate | Top of scale | Rates from |
|---|---|---|---|
| NSW | $92,882 | $133,422 | the first full pay period on or after 9 October 2026 |
| VIC | $79,589 | $118,063 | the first pay period on or after 1 July 2025 |
| QLD | $90,164 | $119,357 | 1 September 2026 for classroom teachers and 7 September 2026 for promotional and school leader positions |
| WA | $88,178 | $127,737 | 6 December 2025 |
| SA | $84,971 | $123,236 | the first full pay period on or after 1 May 2026 |
| TAS | $85,313 | $122,393 | the first full pay period commencing on or after 1 March 2026 |
| ACT | $91,396 | $129,106 | the first full pay period on or after 4 December 2025 |
| NT | $96,180 | $136,997 | the first full pay period on or after 1 January 2026 |
Nurses and midwives
Public hospital nurses are paid from a state award or agreement. A registered nurse starts on the first year of the scale and moves up one step for each year of experience until the top step. Enrolled nurses, clinical nurse specialists and nurse unit managers have their own scales. Shift penalties are paid on top of these base rates.
| State | Employer | Starts at | Top step |
|---|---|---|---|
| NSW | NSW Health (local health districts and specialty networks) | $81,468 | $114,379 |
| VIC | Victorian public health services (single interest employer bargaining) | $84,188 | $107,510 |
| QLD | Queensland Health (Hospital and Health Services) and the Department of Education | $87,790 | $112,607 |
| WA | WA health service providers (WA Country Health Service, East/North/South Metropolitan and Child and Adolescent Health Services) | $85,848 | $124,087 |
| SA | SA Health (Department for Health and Wellbeing and local health networks) | $74,831 | $102,103 |
| TAS | Department of Health Tasmania (Tasmanian State Service) | $80,524 | $102,295 |
| ACT | ACT Public Service (Canberra Health Services and ACT Health) | $82,993 | $108,780 |
| NT | NT Health (Northern Territory Public Sector) | $80,665 | $107,800 |
Police, firefighters, paramedics and prison officers
Emergency and justice workers are paid from their own agreements, often with recruit or trainee rates before you qualify. Shift allowances and overtime add a lot on top, so a base salary understates what many people take home. The highest police starting rate in the table is $94,651 in WA.
| Role | State | Employer | Entry | Top |
|---|---|---|---|---|
| Paramedic | NSW | NSW Ambulance | $84,416 | $103,290 |
| Paramedic | VIC | Ambulance Victoria | $72,908 | $99,510 |
| Paramedic | QLD | Queensland Ambulance Service | $86,877 | $107,514 |
| Paramedic | WA | St John WA | $73,869 | $106,430 |
| Paramedic | SA | SA Ambulance Service | $77,059 | $104,458 |
| Paramedic | TAS | Ambulance Tasmania | $78,771 | $101,422 |
| Paramedic | ACT | ACT Ambulance Service | $88,017 | $102,237 |
| Paramedic | NT | St John Ambulance NT | $82,859 | $90,275 |
Show all 29 rows
| Role | State | Employer | Entry | Top |
|---|---|---|---|---|
| Police officer | NSW | NSW Police Force | $83,028 | $125,281 |
| Police officer | VIC | Victoria Police | $84,060 | $126,007 |
| Police officer | QLD | Queensland Police Service | $78,505 | $118,127 |
| Police officer | WA | WA Police Force | $94,651 | $124,558 |
| Police officer | TAS | Tasmania Police | $73,518 | $107,420 |
| Police officer | ACT | AFP (ACT Policing) | $72,317 | $111,861 |
| Police officer | NT | Northern Territory Police | $87,005 | $120,539 |
| Firefighter | NSW | Fire and Rescue NSW | $81,118 | $110,237 |
| Firefighter | VIC | Fire Rescue Victoria | $58,066 | $90,669 |
| Firefighter | QLD | Queensland Fire Department (QFD) | $59,730 | $84,494 |
| Firefighter | SA | SA Metropolitan Fire Service (MFS) | $86,411 | $134,638 |
| Firefighter | TAS | Tasmania Fire Service | $74,169 | $105,801 |
| Firefighter | ACT | ACT Fire & Rescue | $90,054 | $114,872 |
| Firefighter | NT | NT Fire and Rescue Service | $80,285 | $108,074 |
| Prison officer | NSW | Corrective Services NSW | $77,406 | $97,285 |
| Prison officer | VIC | Corrections Victoria | $65,373 | $83,950 |
| Prison officer | WA | Department of Justice (WA) | $78,881 | $89,823 |
| Prison officer | SA | Department for Correctional Services (SA) | $59,406 | $84,000 |
| Prison officer | TAS | Tasmania Prison Service | $71,290 | $83,260 |
| Prison officer | ACT | ACT Corrective Services | $79,546 | $93,658 |
| Prison officer | NT | NT Correctional Services | $69,074 | $78,888 |
School support staff, allied health and train drivers
Teacher aides and school support officers have a different title in every state, and many work part-time. Allied health staff in public hospitals start on the first step for a registered practitioner in their profession. Train drivers are paid from the operator's agreement, with trainee rates while they learn.
| State | Role | Starting level | Full-time year |
|---|---|---|---|
| NSW | School Learning Support Officer | SLSO 1 | $62,286 |
| VIC | Education Support (ES) staff | ES 1-1 | $51,622 |
| QLD | Teacher Aide | OO2 pay point 1 | $62,839 |
| WA | Education Assistant | EA 1.1 | $58,728 |
Show all 8 rows
| State | Role | Starting level | Full-time year |
|---|---|---|---|
| SA | School Services Officer | SSO-1 increment 1 | $58,360 |
| TAS | Teacher Assistant | Band 2 Range 1 Level 2 | $69,593 |
| ACT | School Assistant | School Assistant 2/3 pay point 1 | $59,725 |
| NT | School-based Administrative Officer | AO2 pay point 1 (92%) | $58,817 |
| Profession | Lowest start | Highest start |
|---|---|---|
| Pharmacist | $68,245 (VIC) | $91,726 (WA) |
| Radiographer | $70,590 (VIC) | $91,726 (WA) |
| Physiotherapist | $70,590 (VIC) | $91,726 (WA) |
| Psychologist | $73,710 (SA) | $94,479 (VIC) |
| Occupational therapist | $70,590 (VIC) | $91,726 (WA) |
| Sonographer | $73,710 (SA) | $104,135 (VIC) |
| Operator | Grade | Full-time year |
|---|---|---|
| Sydney Trains and NSW TrainLink | Driver, 1st year trainee | $88,351 |
| Sydney Trains and NSW TrainLink | Driver, 1st year competent | $90,210 |
| Sydney Trains and NSW TrainLink | Driver, 2nd year | $94,572 |
| Sydney Trains and NSW TrainLink | Driver, thereafter | $96,790 |
| Sydney Trains and NSW TrainLink | Driver Trainer | $108,274 |
| Sydney Trains and NSW TrainLink | Principal Driver (including Intercity) | $112,167 |
Show all 10 rows
| Operator | Grade | Full-time year |
|---|---|---|
| Metro Trains Melbourne | Trainee Driver | $78,880 |
| Metro Trains Melbourne | Qualified Driver Level 1 | $92,077 |
| Metro Trains Melbourne | Qualified Driver (SPOT) | $135,657 |
| Metro Trains Melbourne | Principal Driver (TSO, reference rate) | $167,361 |
Australian Defence Force (ADF)
ADF salaries are set by rank, pay grade and increment. Your pay grade depends on your trade or employment category, so two people of the same rank can earn very different amounts. Recruits are paid a training rate until they finish initial training. Members entitled to free Defence medical care may be exempt from the Medicare levy.
| Army rank | Navy | Air Force | Salary range |
|---|---|---|---|
| Normal entry recruit during basic recruit training | $60,517 | ||
| Initial category, trade or employment training, first 6 months | $69,162 | ||
| Initial category, trade or employment training, 6 to 12 months | $72,621 | ||
| Initial category, trade or employment training, 12 months or more | $76,079 | ||
| Warrant Officer Class 2 | Chief Petty Officer | Flight Sergeant | $109,733 to $158,815 |
| Staff Sergeant | Not used | Not used | $106,734 to $153,925 |
Show all 17 rows
| Army rank | Navy | Air Force | Salary range |
|---|---|---|---|
| Sergeant | Petty Officer | Sergeant | $97,575 to $148,091 |
| Corporal | Leading Seaman | Corporal | $86,966 to $137,047 |
| Lance Corporal | Not used | Not used | $81,612 to $128,802 |
| Private Proficient | Able Seaman | Leading Aircraftman | $80,341 to $127,530 |
| Private | Seaman | Aircraftman | $79,096 to $126,292 |
| Colonel | Captain | Group Captain | $186,934 to $248,376 |
| Lieutenant Colonel | Commander | Wing Commander | $159,440 to $220,780 |
| Major | Lieutenant Commander | Squadron Leader | $130,007 to $193,476 |
| Captain | Lieutenant | Flight Lieutenant | $106,257 to $179,912 |
| Lieutenant | Sub-Lieutenant | Flying Officer | $91,778 to $156,316 |
| Second Lieutenant | Acting Sub-Lieutenant | Pilot Officer | $87,091 to $145,493 |
Sources: APSC remuneration data · NSW teacher salaries · Victorian Public Service agreement · Queensland public service award · ADF PACMAN salaries
Pay scales
Average salaries, graduate pay and top-paying jobs
The average full-time salary in Australia is $108,352 a year, based on ABS figures for May 2026. The typical full-time worker earns less: the median is $90,532, and across all employees, part-time included, it is $74,100. Graduates start on a median of $77,000.
- Average full-time
- $108,352
- ABS, May 2026
- Median full-time
- $90,532
- ABS, August 2025
- Median, all employees
- $74,100
- Includes part-time
- Graduate median
- $77,000
- 2025 graduates
Average and median salary
Two ABS releases answer two different questions. Average Weekly Earnings gives the mean, which a small group of very high earners pulls up. Employee Earnings gives the median, the middle person. The full-time average sits 19.7% above the full-time median, so most people earn less than "average".
Full-time ordinary earnings rose 3.7% over the year. The next update covers November 2026 and is due on 25 February 2027. Women working full-time earn 11.3% less than men on ordinary time earnings. Public sector staff average $117,681 against $105,773 in the private sector. The common mistake is to compare your part-time pay with the full-time average. Convert to a full-time figure first.
Use the median to judge what a typical worker earns, and the average to track wage growth over time. For scale, the full-time average is 2.07 times a full-time year on the national minimum wage of $52,255 (see minimum wage).
- ACT$119,090
- WA$115,825
- NSW$109,658
- VIC$106,137
- QLD$106,064
- NT$103,173
- SA$102,450
- TAS$96,008
Average full-time ordinary earnings by state, weekly x 52, ABS May 2026.
Salary by industry and age
Mining pays the highest average at $167,658. Accommodation & food services pays the lowest at $78,515. Full-time pay climbs with age, peaks at 45 to 54 and then eases.
| Industry | Average a year | A week |
|---|---|---|
| Mining | $167,658 | $3,224.20 |
| Information media & telecommunications | $141,133 | $2,714.10 |
| Electricity, gas, water & waste services | $132,392 | $2,546.00 |
| Professional, scientific & technical services | $124,259 | $2,389.60 |
| Financial & insurance services | $121,748 | $2,341.30 |
| Education & training | $114,291 | $2,197.90 |
Show all 18 rows
| Industry | Average a year | A week |
|---|---|---|
| Public administration & safety | $113,350 | $2,179.80 |
| Health care & social assistance | $105,934 | $2,037.20 |
| Transport, postal & warehousing | $105,680 | $2,032.30 |
| Construction | $103,236 | $1,985.30 |
| Wholesale trade | $103,111 | $1,982.90 |
| Rental, hiring & real estate services | $102,939 | $1,979.60 |
| Administrative & support services | $101,400 | $1,950.00 |
| Arts & recreation services | $97,625 | $1,877.40 |
| Manufacturing | $95,841 | $1,843.10 |
| Other services | $84,328 | $1,621.70 |
| Retail trade | $82,243 | $1,581.60 |
| Accommodation & food services | $78,515 | $1,509.90 |
| Age | Full-time median | All employees |
|---|---|---|
| 15 to 19 | $44,408 | $15,600 |
| 20 to 24 | $62,400 | $49,400 |
| 25 to 34 | $85,696 | $78,000 |
| 35 to 44 | $101,400 | $88,400 |
| 45 to 54 | $104,000 | $91,000 |
| 55 to 59 | $96,200 | $81,900 |
| 60 to 64 | $91,000 | $72,748 |
| 65 and over | $84,240 | $58,448 |
Graduate salaries
Graduate pay depends more on the field than the degree level. Teachers and nurses in public systems start on the first step of a state scale (see public sector pay). Engineers and law graduates have award minimums, and the survey medians sit well above them. Accountants are award-free, so the contract sets the pay. An intern doctor at a private employer has an award floor of $66,432.
| Graduate | Survey median | Published minimum or start |
|---|---|---|
| Graduate lawyer | $80,000 | $67,174 |
| Graduate nurse | $75,100 | First step of state scale |
| Graduate engineer | $82,500 | $68,538 |
| Graduate accountant | $74,000 | Set by contract |
| Graduate teacher | $82,100 | First step of state scale |
| Intern doctor | $85,900 | $80,638 |
Highest paying jobs and tech salaries
These rankings use the official median for full-time, non-managerial adults from Jobs and Skills Australia (May 2025 survey). The median across all occupations is $96,304 a year. Trades such as crane operators and fitters rank beside engineers and software developers. The lowest median we track is Pharmacy Assistant at $57,824.
In tech, the median runs from $127,972 to $140,244 for Business Analyst, Software Engineer and Cyber Security Professional. Data analysts are left out because we hold no official median for that job alone.
| # | Job | Median a year | After tax | vs all jobs |
|---|---|---|---|---|
| 1 | Crane Operator | $177,372 | $127,127 | 1.84x |
| 2 | Business Analyst | $140,244 | $104,479 | 1.46x |
| 3 | Mechanical Engineer | $135,928 | $101,846 | 1.41x |
| 4 | Fitter and Turner | $135,512 | $101,593 | 1.41x |
| 5 | Mortgage Broker | $133,952 | $100,567 | 1.39x |
| 6 | Electrical Engineer | $132,756 | $99,754 | 1.38x |
Show all 12 rows
| # | Job | Median a year | After tax | vs all jobs |
|---|---|---|---|---|
| 7 | Software Engineer | $131,924 | $99,189 | 1.37x |
| 8 | Cyber Security Professional | $127,972 | $96,501 | 1.33x |
| 9 | Doctor | $127,192 | $95,970 | 1.32x |
| 10 | Veterinarian | $125,476 | $94,803 | 1.3x |
| 11 | Radiographer | $122,720 | $92,930 | 1.27x |
| 12 | Sonographer | $122,720 | $92,930 | 1.27x |
| Job | Award minimum | Market median | Gap |
|---|---|---|---|
| Electrician | $61,507 | $113,932 | 85% |
| Plumber | $64,820 | $103,480 | 60% |
| Truck Driver | $57,304 | $101,920 | 78% |
| Aged Care Worker | $71,588 | $91,572 | 28% |
| Chef | $58,193 | $73,996 | 27% |
| Retail Worker | $54,954 | $64,532 | 17% |
| Software Engineer | $66,825 | $131,924 | 97% |
Pilots and air traffic controllers
Pilot minimums come from the Air Pilots Award and depend on aircraft size and role, from $51,001 to $236,988. Air traffic controllers are paid under the Airservices agreement, starting at $64,398 as an ab initio trainee and reaching $286,463 at the top level.
The common mistake with any job ranking is to read an award minimum as the going rate. The award is the least an employer can legally pay. Overtime, shift penalties and above-award contracts sit on top, which is why the market medians above run so far ahead of the award rates.
Sources: ABS Average Weekly Earnings, Australia · ABS Employee Earnings · ABS Employee Earnings and Hours, Australia · Jobs and Skills Australia occupation profiles · Air Pilots Award
Pay scales
What big Australian employers pay
Across the 39 large employers we track, an adult starting on the shop floor or behind the counter earns $27.81 to $32.20 an hour before casual loading. 21 of them pay from their own enterprise agreement and 18 pay straight from a modern award. The national minimum wage of $26.44 is the floor under all of them.
- Employers tracked
- 39
- 21 on an agreement
- Highest adult entry rate
- $32.20
- Qantas
- Lowest adult entry rate
- $27.81
- Cotton On
- National minimum wage
- $26.44
- an hour, adults
Entry rates at each employer
The rate below is the adult base rate at the lowest classification, the level most new starters begin on. It comes from the agreement or award that legally covers the staff. Higher levels pay more for supervisors, trained staff and longer service. A common mistake is to read a job ad's casual rate as the base rate. The casual rate already includes the loading.
| Employer | Sector | Entry level | Base | Casual | Paid under |
|---|---|---|---|---|---|
| Qantas | airline | Flight Attendant, first to third year | $32.20 | $47.29 | Flight Attendants' Association of Australia - Short Haul Division (Qantas Airways Limited) Enterprise Agreement 10 (agreement) |
| Virgin Australia | airline | Cabin Crew 1 (CC1) | $30.05 | $37.56 | Virgin Australia Cabin Crew Agreement 2023 (EA6) (agreement) |
| Costco | supermarket and liquor | Service Assistant - first 980 hours | $30.02 | $37.53 | Costco Wholesale Australia Enterprise Agreement 2023-2027 (agreement) |
| ALDI | supermarket and liquor | Limited Roster Store Assistant | $29.64 | No adult casuals | ALDI Prestons Agreement 2024 (agreement) |
| Priceline | pharmacy | Retail Employee / Glow Assistant | $29.57 | $36.96 | Priceline Retail Employees Enterprise Agreement 2026 (agreement) |
| Australia Post | postal | Trainee Postal Delivery Officer (adult) | $29.25 | $35.83 | Australia Post Enterprise Agreement 2024 (agreement) |
| Bunnings | retail | Team Member | $28.64 | $35.09 | Bunnings Retail Enterprise Agreement 2023 (agreement) |
| Hoyts | cinema | Cinema Worker Level 1 | $28.56 | $35.70 | Broadcasting, Recorded Entertainment and Cinemas Award 2020 (award) |
| Event Cinemas | cinema | Cinema Worker Level 1 | $28.56 | $35.70 | Broadcasting, Recorded Entertainment and Cinemas Award 2020 (award) |
| BWS | supermarket and liquor | Team Member | $28.55 | $35.69 | Endeavour Group Retail Agreement 2025 (agreement) |
Show all 39 rows
| Employer | Sector | Entry level | Base | Casual | Paid under |
|---|---|---|---|---|---|
| Dan Murphy's | supermarket and liquor | Team Member | $28.55 | $35.69 | Endeavour Group Retail Agreement 2025 (agreement) |
| Officeworks | retail | Team Member Level 1 | $28.50 | $35.63 | Officeworks Store Operations Agreement 2024 (agreement) |
| Coles | supermarket and liquor | Level 1 | $28.43 | $35.54 | Coles Retail Enterprise Agreement 2024 (agreement) |
| Liquorland | supermarket and liquor | Level 1 | $28.43 | $35.54 | Coles Retail Enterprise Agreement 2024 (agreement) |
| Big W | retail | Store Team Member Level 1 | $28.29 | $35.36 | BIG W Stores Enterprise Agreement 2023 (agreement) |
| Woolworths | supermarket and liquor | Store Team Member Level 1 | $28.26 | $35.33 | Woolworths Australian Food Group Agreement 2024 (agreement) |
| Rebel | retail | Retail Team Member Level 1 | $28.20 | $35.25 | Super Retail Group Retail & CCC Enterprise Agreement 2024 (agreement) |
| Hungry Jack's | fast food | Crew Member | $28.02 | $34.83 | Hungry Jack's National Enterprise Agreement 2024 (agreement) |
| David Jones | retail | Level 1 | $27.98 | $34.98 | David Jones Enterprise Agreement 2024 (agreement) |
| Kmart | retail | Retail Assistant | $27.96 | $34.95 | Kmart National Agreement 2024 (agreement) |
| KFC | fast food | Team Member (Level 1) | $27.95 | $34.78 | KFC National Enterprise Agreement 2020 (agreement) |
| The Reject Shop | retail | Team Member | $27.95 | $35.22 | The Reject Shop Agreement 2023 (agreement) |
| Target | retail | Customer Service Assistant | $27.86 | $34.83 | Target Australia Retail Agreement 2022 (agreement) |
| McDonald's | fast food | Fast food employee level 1 | $27.81 | $34.76 | Fast Food Industry Award 2020 (award) |
| Chemist Warehouse | pharmacy | Pharmacy assistant level 1 | $27.81 | $34.76 | Pharmacy Industry Award 2020 (award) |
| Subway | fast food | Fast food employee level 1 | $27.81 | $34.76 | Fast Food Industry Award 2020 (award) |
| IGA | supermarket and liquor | Retail employee level 1 | $27.81 | $34.76 | General Retail Industry Award 2020 (award) |
| JB Hi-Fi | retail | Retail employee level 1 | $27.81 | $34.76 | General Retail Industry Award 2020 (award) |
| Domino's | fast food | Fast food employee level 1 | $27.81 | $34.76 | Fast Food Industry Award 2020 (award) |
| Red Rooster | fast food | Fast food employee level 1 | $27.81 | $34.76 | Fast Food Industry Award 2020 (award) |
| Harvey Norman | retail | Retail employee level 1 | $27.81 | $34.76 | General Retail Industry Award 2020 (award) |
| Spotlight | retail | Retail employee level 1 | $27.81 | $34.76 | General Retail Industry Award 2020 (award) |
| Starbucks | fast food | Fast food employee level 1 | $27.81 | $34.76 | Fast Food Industry Award 2020 (award) |
| Zambrero | fast food | Fast food employee level 1 | $27.81 | $34.76 | Fast Food Industry Award 2020 (award) |
| Anaconda | retail | Retail employee level 1 | $27.81 | $34.76 | General Retail Industry Award 2020 (award) |
| Guzman y Gomez | fast food | Fast food employee level 1 | $27.81 | $34.76 | Fast Food Industry Award 2020 (award) |
| Bakers Delight | retail | Retail employee level 1 | $27.81 | $34.76 | General Retail Industry Award 2020 (award) |
| Boost Juice | fast food | Fast food employee level 1 | $27.81 | $34.76 | Fast Food Industry Award 2020 (award) |
| Cotton On | retail | Retail employee level 1 | $27.81 | $34.76 | General Retail Industry Award 2020 (award) |
- Qantas$32.20
- Virgin Australia$30.05
- Costco$30.02
- ALDI$29.64
- Priceline$29.57
- Australia Post$29.25
- Bunnings$28.64
- Hoyts$28.56
- Minimum wage$26.44
Adult base hourly rate at entry level, before casual loading and penalty rates.
Agreement or award: why it matters
An enterprise agreement is a deal between one employer and its staff. The Fair Work Commission only approves it if staff are better off overall than under the award. Agreements often trade a higher base rate for different penalty rates, so a higher hourly figure does not always mean more pay for weekend workers. When an agreement's base rate falls behind the award after a minimum wage rise, the employer must pay at least the award rate.
Agreements keep applying after their nominal expiry date until they are replaced. Of the employers we track, KFC still pays from an agreement past that date. Award-paid employers get the Annual Wage Review rise each year (see minimum wage and award rates).
Casual loading, penalty rates and junior pay
Most of these employers pay casuals a 25% loading, but not all: loadings in our list run from 22.5% to 26%. ALDI employs no adult casuals at all. Workers under 21 get a share of the adult rate set by age. At Woolworths, workers aged 16 and under get 50% of the adult rate, and the full rate applies from age 20 and over.
| Age | Share of adult rate | Base | Casual |
|---|---|---|---|
| 16 and under | 50% | $14.13 | $17.66 |
| 17 | 60% | $16.96 | $21.20 |
| 18 | 70% | $19.78 | $24.73 |
| 19 | 80% | $22.61 | $28.26 |
| 20 and over | 100% | $28.26 | $35.33 |
Retail and hospitality award rates side by side
Many chains above pay straight from one of two awards. The General Retail Industry Award 2020 starts adults at $27.81 an hour. The Hospitality Industry (General) Award 2020 starts at $26.44 for Level 1, the same as the minimum wage. Weekend and public holiday multiples are the same in both awards, but evenings differ: retail adds a percentage to evening hours, while hospitality adds a flat $2.95 an hour.
| When you work | Retail | Retail casual | Hospitality | Hospitality casual |
|---|---|---|---|---|
| Saturday | 125% | 150% | 125% | 150% |
| Sunday | 150% | 175% | 150% | 175% |
| Public holiday | 225% | 250% | 225% | 250% |
| Weekday evening | 125% | 150% | +$2.95/hr | +$2.95/hr |
For overtime, shift and public holiday rules across all awards, see casual loading, overtime and penalty rates.
Sources: Woolworths Australian Food Group Agreement 2024 · Coles Retail Enterprise Agreement 2024 · General Retail Industry Award 2020 · Hospitality Industry (General) Award 2020 · Fast Food Industry Award 2020
Contractors and ABN work
Contractors, sole traders, gig work and employer costs
A contractor has to charge far more per hour than an employee earns to break even, because nobody pays them for leave, public holidays, super or gaps between jobs. On this hub's assumptions, $100 an hour before GST matches a salary of about $139,821, or $70.76 an hour as an employee. Sole traders pay the same income tax rates as employees. Employers carry extra costs, including headline payroll tax rates from 4% in Tasmania to 6.75% in the Australian Capital Territory once wages pass the threshold.
- Billable days a year
- 210
- Of 260 weekdays
- GST registration
- $75,000
- GST turnover a year
- Company tax
- 25%
- Base rate entities; 30% for others
- Delivery minimum (car)
- $32.00
- An engaged hour, to 31 December 2026
Turning a contract rate into a salary
Start from 260 weekdays. Take off what an employee is paid for but a contractor cannot bill: 20 days of annual leave, 10 days of personal leave and 10 public holidays. Add 10 days between contracts. That leaves 210 billable days. Then subtract business costs an employer would carry, set here at $1,500 for insurance and $1,500 for accounting and software. What is left must cover both the salary and the 12% super on it.
The common mistake is to multiply the hourly rate by a full year of hours. That counts every holiday as paid and leaves super out. Contract rates in job ads are usually quoted without GST, so check before you compare.
| Contract rate an hour (ex GST) | Billed a year | Equal salary | Equal employee hourly |
|---|---|---|---|
| $50 | $79,800 | $68,571 | $34.70 |
| $75 | $119,700 | $104,196 | $52.73 |
| $100 | $159,600 | $139,821 | $70.76 |
| $125 | $199,500 | $175,446 | $88.79 |
| $150 | $239,400 | $211,071 | $106.82 |
Employee, casual or contractor?
The label in your contract does not decide it. The ATO and Fair Work look at the whole relationship: who controls how the work is done, whether you can send someone else, who supplies the tools and whether you are paid for time or for a result. Employees get 4 weeks of annual leave, 10 days of personal leave and super. Casuals get a 25% loading instead of paid leave (see casual loading). Contractors get none of these, but set their own rates and claim business costs. A contractor paid mainly for their labour can still be owed super as if they were an employee.
Sole trader, company or employee
A sole trader is the simplest setup. You get an ABN online, often on the spot, and pay tax on profit at the same personal rates as wages, with no tax taken out for you. A company pays 25% if it is a base rate entity (turnover under $50,000,000 and no more than 80% passive income) and 30% otherwise. The trap is personal services income. If most of the income comes from your own effort and the PSI rules apply, it is taxed as yours anyway, so a company saves nothing.
You must register for GST within 21 days of reaching $75,000 of GST turnover ($150,000 for a non-profit). Then you add 10% to your invoices and pass it to the ATO.
Rideshare and delivery work
Platforms do not take tax out of your payments, so you must set money aside. Rideshare drivers need an ABN and GST registration from the first trip, whatever they earn, and must give a tax invoice for a fare over $82.50 when asked. Food and parcel riders only need GST once turnover reaches $75,000. Claim only the work share of car, phone and other costs.
Since 17 August 2026, app-based food and grocery delivery workers have a minimum rate under the Interim On-Demand Delivery Employee-like Worker Minimum Standards Order. It is paid per hour of engaged time, not time logged in, and checked over an earnings period of up to 21 days. If you were paid less, the platform must top you up within 7 days after the period. The rate is before your own vehicle and running costs. Example: 30 engaged hours by car sets a floor of $960.00. A payout of $850 means a top-up of $110.00. Rates rise again from 1 January 2027 and are indexed from 1 January 2028.
| Vehicle | 17 August to 31 December 2026 | 1 January to 31 December 2027 |
|---|---|---|
| Walking or pedal bike | $31.30 | $31.80 |
| E-bike or e-scooter | $31.30 | $31.80 |
| Motorcycle or petrol scooter | $31.50 | $32.00 |
| Car or small van | $32.00 | $32.50 |
FIFO and mining rosters
FIFO pay depends on the roster. On a 14 on, 7 off roster of 12-hour shifts at $55 an hour, each cycle has 114 ordinary hours and 54 overtime hours at 1.5 times the rate. That is $185,900 a year before tax and $132,329 after, or $7,634.37 a cycle. Super is about $13,042, because it is worked out on ordinary pay, not overtime.
A living-away-from-home allowance is a fringe benefit, so it is not added to your taxable income. A travel allowance is. The statutory food amount used for LAFHA is $42 a week per adult. Flights between home and site are private travel, so you cannot claim them. The zone tax offset follows where you live, so most FIFO workers miss out.
What an employee costs, and payroll tax
A salary is only part of the cost of hiring. For an $80,000 employee in Victoria, the employer also pays $9,600 super, sets aside $6,154 for annual leave, and pays payroll tax and a workers compensation premium. Those last two are estimates: payroll tax applies only above the state threshold, and workers compensation premiums differ by industry (1.5% is assumed here). The total is $101,299, about 1.27 times the salary.
Payroll tax is charged on wages above a yearly threshold, and an interstate employer gets only its share of each state's threshold. Some states also shrink the threshold as wages grow, which is why the Northern Territory's high threshold still leaves tax to pay on $3,000,000.
- Salary$80,000
- Super$9,600
- Annual leave provision$6,154
- Payroll tax (VIC)$4,346
- Workers compensation$1,200
Payroll tax applies only if the employer's total wages pass the Victorian threshold. Workers compensation is an assumed rate.
| State | Rate | Yearly threshold | Tax on $3,000,000 | Share of wages | Notes |
|---|---|---|---|---|---|
| NSW | 5.45% | $1,200,000 | $98,100 | 3.27% | The $1.2 million annual threshold does not phase out, however large the payroll. |
| VIC | 4.85% | $1,000,000 | $97,000 | 3.23% | The $1 million threshold applies in full up to $3 million of Australian wages. Between $3 million and $5 million it is reduced by 50 cents for every dollar over $3 million, and above $5 million there is no threshold at all. |
| QLD | 4.75% | $1,300,000 | $92,286 | 3.08% | The $1.3 million deduction shrinks by $1 for every $7 of Australian wages above $1.3 million, reaching zero at $10.4 million. |
| WA | 5.5% | $1,000,000 | $126,923 | 4.23% | WA uses a diminishing threshold: the $1 million deductable amount falls by $2 for every $13 of Australian wages above $1 million, and disappears at $7.5 million. |
| SA | 4.95% | $1,500,000 | $118,800 | 3.96% | Variable from 0% to 4.95% on payrolls between $1.5m and $1.7m; 4.95% above $1.7m |
| TAS | 4% | $1,250,000 | $91,000 | 3.03% | 4% on wages from $1.25m to $2m; 6.1% above $2m |
| ACT | 6.75% | $1,750,000 | $84,375 | 2.81% | 6.75% up to $20m Australia-wide wages, tiered to 8.75% above $150m (threshold cut from $2m on 1 July 2026) |
| NT | 5.5% | $2,500,000 | $41,250 | 1.38% | 5.5%; a 6.5% rate applies from 1 July 2026 to employers with $100m+ Australia-wide wages |
Sources: ATO: Employee or contractor · ATO: Company tax rates · ATO: Registering for GST · ATO: Personal services income · ATO: Ride-sourcing · Fair Work Ombudsman: Delivery minimum standards · ATO: LAFHA · ATO: Zone tax offset · Revenue NSW: Payroll tax rates · SRO Victoria: Payroll tax rates
Support
Centrelink payments, income tests and payment dates
From 20 September 2026, JobSeeker pays a single adult up to $824.90 a fortnight and the full Age Pension is $1,237.70 for a single person or $933.00 each for a couple. Most payments shrink as you earn more: JobSeeker starts to fall once you earn over $150 a fortnight. Rates rise on 20 March and 20 September each year.
- JobSeeker, single
- $824.90
- a fortnight, maximum
- Age Pension, single
- $1,237.70
- a fortnight, with supplements
- Age Pension, couple each
- $933.00
- a fortnight
- Pension age
- 67
- since 1 July 2023
| Payment | Who | Max a fortnight | Rises on |
|---|---|---|---|
| JobSeeker Payment | Single, no children | $824.90 | 20 March and 20 September |
| JobSeeker Payment | Single with dependent children | $883.30 | 20 March and 20 September |
| JobSeeker Payment | Partnered, each | $755.10 | 20 March and 20 September |
| Age Pension | Single, incl. supplements | $1,237.70 | 20 March and 20 September |
| Age Pension | Couple, each | $933.00 | 20 March and 20 September |
| Disability Support Pension | Single, adult rate | $1,237.70 | 20 March and 20 September |
| Carer Payment | Single | $1,237.70 | 20 March and 20 September |
| Carer Allowance | Per person cared for | $162.60 | 1 January |
| Parenting Payment Single | Maximum, with supplement | $1,068.20 | 20 March and 20 September |
Show all 17 rows
| Payment | Who | Max a fortnight | Rises on |
|---|---|---|---|
| Parenting Payment Partnered | Each | $755.10 | 20 March and 20 September |
| Youth Allowance (job seeker) | 18 or over, at home | $482.40 | 20 March and 20 September |
| Youth Allowance (student) | Away from home | $677.20 | 1 January |
| Austudy | Single, no children | $677.20 | 1 January |
| Family Tax Benefit Part A | Per child aged 0 to 12 | $235.48 | 1 July |
| Family Tax Benefit Part A | Per child aged 13 to 19 | $306.46 | 1 July |
| Family Tax Benefit Part B | Youngest child under 5 | $200.34 | 1 July |
| Rent Assistance | Single, no children | $223.80 | 20 March and 20 September |
JobSeeker and the allowance income test
JobSeeker is for people aged 22 to pension age who are looking for work. Income up to $150 a fortnight does not count. Between $150 and $256 you lose 50 cents in each dollar, then 60 cents above that. A single person stops getting paid at $1,557.17. Your partner's income also counts once it passes $1,440.00.
Working Credit softens the test. Each fortnight you earn under $48, you bank credits up to $1,000 ($3,500 on Youth Allowance). When work starts, those credits cancel out income that would have cut your payment. Students on Austudy or Youth Allowance get a larger free area of $539.
Age Pension: age, income test, assets test and deeming
You can get the Age Pension from age 67 if you meet residence rules and pass two means tests. Both tests are worked out and you are paid on whichever gives the lower rate. The income test lets a single person earn $226 a fortnight, then takes 50 cents per dollar. Couples share a $396 free area. The Work Bonus ignores a further $300 of work income a fortnight, and unused amounts bank up to $11,800.
The assets test cuts the pension by $3 a fortnight for each $1,000 of assets over the limit (single). Your home does not count, which is why non-homeowners get a higher limit. Savings and shares are deemed to earn income at set rates. Deeming rates rose on 20 September 2026 from 1.25% and 3.25%. The common mistake is to report the interest you actually earned: Centrelink ignores it and uses the deemed figure.
| Situation | Full pension, homeowner | Full pension, non-homeowner | Pension stops, homeowner | Pension stops, non-homeowner |
|---|---|---|---|---|
| Single | $333,000 | $600,000 | $745,750 | $1,012,750 |
| Couple, combined | $499,000 | $766,000 | $1,121,000 | $1,388,000 |
Disability, carer, family and study payments
Disability Support Pension pays adults the same maximum rate as the Age Pension. You can work up to 29 hours a week and keep it. Carer Payment also matches the pension and allows 100 hours of work or study in 4 weeks. Carer Allowance is a smaller top-up, cut off at a combined income of $250,000.
Parenting Payment Single is paid until your youngest child turns 14, and it tapers at 40 cents per dollar above $232.60. Family Tax Benefit Part A falls by 20 cents per dollar of family income above $69,131. Child Care Subsidy covers up to 90% of fees, capped at an hourly rate, for families earning up to $88,520. It drops one point for every $5,000 more and ends at $538,520. Every family gets 72 subsidised hours a fortnight. Rent Assistance pays 75 cents of each dollar of rent above a threshold, up to its maximum.
Payment dates, advances, crisis help and debts
Centrelink pays every fortnight. If you get an allowance, you report your income for the fortnight before each payment. When a public holiday lands on a payday you are paid early, so the next payment feels late. As at 23 October 2026, Services Australia had not yet published its Christmas dates for this year.
After 3 months on a payment you can ask for an advance: $250 to $500 on an allowance, more on a pension, repaid over 13 fortnights. A Crisis Payment is half your maximum basic rate, about $412.45 on single JobSeeker, up to 4 times in 12 months. Under-reporting income creates a debt: report $256 when you earned $406 and you owe $90.00 for that fortnight. The income apportionment resolution scheme closes on 29 January 2027.
Retirees who miss out on the pension may still get the Commonwealth Seniors Health Card on income under $105,048 (single), with no assets test. There is no federal Cost of Living Payment now: the last one ended on 30 June 2023. For the dates rates and limits move, see the changes calendar.
Sources: JobSeeker rates · Age Pension rates · Age Pension assets test · DSS payment rates list · Family Tax Benefit Part A · Child Care Subsidy · Carer Payment · Holiday payment dates
By state and territory
Pay rules that change by state and territory
Your income tax, Medicare levy, super and the National Minimum Wage of $26.44 an hour are the same in every state. What changes with your state is long service leave (you can take it after 7 to 10 years), the number of public holidays (10 to 15 whole days in 2026-27), and payroll tax, which employers pay on wage bills above $1,000,000 to $2,500,000. A few states also run their own wage system for some workers.
- Take-home on $65,000
- $53,705
- same in every state
- Long service leave
- 7 to 10 yrs
- to qualify
- Public holidays
- 10 to 15
- whole days, 2026-27
- Payroll tax threshold
- $1.0M to $2.5M
- employer pays, not you
The 8 jurisdictions side by side
The table pulls the state-by-state rules into one place. Payroll tax rates are the headline rates for an employer just over the threshold. Long service leave shows when you can first take it and how many weeks you have by then. The public holiday count is whole days in the 2026-27 year, 1 July 2026 to 30 June 2027, not counting part-day or regional holidays.
| State | LSL after | LSL weeks then | Public holidays | Payroll tax | Threshold | Own wage system |
|---|---|---|---|---|---|---|
| New South Wales | 10 yrs | 8.67 | 13 | 5.45% | $1,200,000 | Yes, for some workers |
| Victoria | 7 yrs | 6.07 | 14 | 4.85% | $1,000,000 | No |
| Queensland | 10 yrs | 8.67 | 12 | 4.75% | $1,300,000 | Yes, for some workers |
| Western Australia | 10 yrs | 8.67 | 13 | 5.5% | $1,000,000 | Yes, for some workers |
| South Australia | 10 yrs | 13.00 | 13 | 4.95% | $1,500,000 | Yes, for some workers |
| Tasmania | 10 yrs | 8.67 | 10 | 4% / 6.1% | $1,250,000 | Yes, for some workers |
| Australian Capital Territory | 7 yrs | 6.07 | 15 | 6.75% | $1,750,000 | No |
| Northern Territory | 10 yrs | 13.00 | 13 | 5.5% | $2,500,000 | No |
Take-home pay is the same in every state
Australia has no state income tax. The ATO collects income tax and the Medicare levy at the same rates everywhere, and the super guarantee is national too. So a state pay calculator for NSW, Victoria or Queensland gives the same answer: $65,000 leaves $53,705 a year, or $2,066 a fortnight. See take-home pay for other salaries. What your state does change is the cost of living around that figure, and your leave and holiday rights.
State minimum wages and state systems
Most employees are in the national system, where the Fair Work Commission sets one National Minimum Wage. Some people are not. NSW, QLD, WA, SA and TAS still set pay for part of their workforce, mostly state public servants and council staff. Western Australia goes further: staff of sole traders, partnerships and other non-company employers are in the WA system, with a State Minimum Wage of $26.27 an hour from 1 July 2026. Queensland's state-system minimum is $1,004.90 a week from 1 September 2026. In VIC, ACT and NT, almost everyone is in the national system. The national rates are set out in minimum wage.
Public holidays by state
A handful of holidays are national. The rest are set by each state, which is why the count varies. Some exist in one place only: Victoria has the Friday before the AFL Grand Final (Friday 25 September) and Melbourne Cup (Tuesday 3 November), Western Australia has Western Australia Day (Monday 7 June), the ACT has Canberra Day (Monday 8 March) and Reconciliation Day (Monday 31 May) and the Northern Territory has Picnic Day (Monday 3 August). When a holiday falls on a weekend, many states add a weekday instead. Working a public holiday usually pays a penalty rate under your award; the rates are in penalty rates and public holidays.
Long service leave: the biggest state difference
Long service leave varies more than anything else. The qualifying period, the build-up rate and what happens when you resign early all differ. The common mistake is assuming the rule from your last state follows you. It does not: the law of the state where you work applies, and moving employer usually restarts the clock. Full detail is in leave.
| State | Weeks paid | Payout |
|---|---|---|
| NSW | 0.00 | $0 |
| VIC | 6.93 | $8,667 |
| QLD | 0.00 | $0 |
| WA | 6.93 | $8,667 |
| SA | 10.40 | $13,000 |
| TAS | 0.00 | $0 |
| ACT | 6.93 | $8,667 |
| NT | 0.00 | $0 |
Payroll tax: an employer cost, not a pay deduction
Payroll tax is charged to the business on its total wages, super included, once they pass the state threshold. You will never see it on your payslip. It matters to you indirectly: it is part of what a job costs an employer, along with super and workers compensation. For a single-state employer with a $3,000,000 wage bill, New South Wales charges 5.45% on $1,800,000 above the threshold, which is $98,100. Contractors and employer costs are covered in contractors and ABN work.
- NSW$98,100
- VIC$97,000
- QLD$92,286
- WA$126,923
- SA$118,800
- TAS$91,000
- ACT$84,375
- NT$41,250
Single-state employer, 2026-27 rates and thresholds, no grouping or regional discounts.
Sources: FWC: National Minimum Wage Order · WA: State minimum rates 2026 · QIRC: State Wage Case 2026 · NSW public holidays · Revenue NSW: payroll tax · Business Victoria: long service leave · SafeWork SA: long service leave · FWO: Long service leave
Dates that matter
Pay and tax changes calendar
The 2026-27 year started on 1 July 2026 with the second tax rate cut from 16% to 15%, a National Minimum Wage of $26.44 an hour, and Payday Super. The next fixed points are your 2025-26 tax return (2 November 2026 if you lodge it yourself), HELP indexation each June, and 1 July 2027, when the second rate falls again to 14%.
- Year runs
- 2026-27
- 1 July 2026 to 30 June 2027
- Self-lodged return due
- 2 Nov 2026
- 2025-26 return
- Next rate cut
- 14%
- from 1 July 2027
- Next deadline
- 2 Mar 2027
- Businesses
What changes, and when
Rates and thresholds almost always move on the first day of the financial year. The exceptions come from a specific decision with its own start date, such as the junior pay steps on three awards. The list below shows every dated change we track for this year and the next, with anything already behind us marked as past.
Past
The 2026-27 year started: lower tax rate, higher minimum wage, Payday Super
- The tax rate on income from $18,201 to $45,000 fell from 16% to 15%. Other rates and thresholds are unchanged.
- The National Minimum Wage rose to $26.44 an hour, $1,004.90 for a 38-hour week (from $24.95 and $948.00), from the first full pay period on or after this date.
- Payday Super began: super guarantee is owed on each payday and must reach the fund within 7 business days (20 for a new employee or a new fund).
- The Commonwealth penalty unit rose to $364 (from $330).
Coming
Junior pay phase-in starts for 18 to 20 year olds on three awards
- The phase-in applies from the first full pay period on or after 1 December 2026, only to employees with more than 6 months with their employer, on the General Retail Industry Award 2020, the Fast Food Industry Award 2020 and the Pharmacy Industry Award 2020 (pharmacy assistant levels 1 and 2).
- Retail and fast food step the 18, 19 and 20 year old percentages of the adult rate in six-monthly stages: 18 year olds go from 70% to 75%, 19 year olds from 80% to 85%, and fast food 20 year olds from 90% to 95%. Retail 20 year olds with over 6 months already receive 100%.
- This is a phase-in, not a jump to the adult rate: full adult rates arrive in stages through 2029. Under-18 rates are unchanged. It does not change the National Minimum Wage.
Nothing found
No national tax, super or minimum wage rate change dated 1 January 2027 found
- The changes this page tracks (income tax rates, the National Minimum Wage, the junior award steps, CGT) take effect on 1 July or on a date set in a specific determination. None of them is dated 1 January.
- 1 January 2027 is a public holiday in every state and territory, which can move a pay day or a lodgment date.
- If you have seen a different claim, check it against the ATO, Fair Work Ombudsman or Fair Work Commission page it cites before acting on it.
Coming
HELP debts are indexed again
- Study and training loan balances are indexed each year on 1 June (the last was 1 June 2026, at 2.8%). The 2027 rate has not been published. A voluntary repayment made before that date is applied before indexation.
- Repayment thresholds for 2027-28 have not been announced; the 2026-27 minimum threshold is $69,528.
Coming
The 2026-27 income year ends
- This is the last day for deductible spending, donations and super contributions to count in this income year.
Coming
Second tax rate cut, new minimum wage, junior step, CGT change
- The legislated cut takes the rate on $18,201 to $45,000 from 15% to 14% (Act No. 28 of 2025). Thresholds are unchanged.
- The Annual Wage Review 2027 outcome operates from 1 July 2027. The new rate is not known until the Fair Work Commission decides it (the 2026 decision was made on 2 June 2026).
- At the next junior step, retail and fast food 18, 19 and 20 year olds move to 80%, 90% and 100% (retail 20 year olds stay at 100%); pharmacy assistants to 85%, 95% and 100%.
- The 50% CGT discount for resident individuals and trusts, including partnership gains, is replaced with cost base indexation on gains that build up on and after this date. Resident individuals pay a 30% minimum tax on those gains, unless they receive a payment such as the Age Pension that year. New residential dwellings and affordable housing keep a discount. Nothing changes for assets sold in 2026-27.
- 2025-26$10,263
- 2026-27$9,995
- 2027-28$9,727
Resident rates after the low income tax offset, excluding the Medicare levy.
Tax deadlines for 2026-27
ATO due dates follow one rule that trips people up: if the standard date is a weekend or a public holiday across a whole state, the deadline moves to the next business day. Late lodgment can cost $364 (one penalty unit) for each 28 days, up to $1,820 for an individual. If you use a registered tax agent and are on their books before the self-lodge date, you get their later program dates. Monthly BAS lodgers also have a due date every month, left out of the table below. For returns and refunds see tax time.
| Due | What | Who | Status |
|---|---|---|---|
| 2026-27 income year starts. Payday Super begins; second tax bracket falls to 15%; penalty unit rises to $364 | Everyone | Past | |
| STP finalisation declaration for 2025-26 | Employers | Past | |
| Q4 2025-26 BAS and PAYG instalment; last-ever quarterly super guarantee payment (April to June 2026) | Employers | Past | |
| SGC statement due if the April to June 2026 super was paid late | Employers | Past | |
| STP finalisation for closely held payees (employers with 19 or fewer payees) | Employers | Past | |
| Annual PAYG instalment for 2025-26 (if a tax agent lodges your return) | PAYG instalment payers | Past | |
| Q1 2026-27 BAS and PAYG instalment (July to September) | Businesses | Past | |
| 2025-26 tax return due if you lodge it yourself; annual GST return due | Individuals | Past |
Show all 16 rows
| Due | What | Who | Status |
|---|---|---|---|
| Q2 2026-27 BAS and PAYG instalment (October to December) | Businesses | Coming | |
| 2025-26 return for agent clients whose latest return had a liability of $20,000 or more | Tax agent clients | Coming | |
| Q3 2026-27 BAS and PAYG instalment (January to March); 75% for two-instalment payers | Businesses | Coming | |
| 2025-26 tax return due for all other tax agent clients | Tax agent clients | Coming | |
| Concession date for 15 May agent returns, if any payment is also made by then | Tax agent clients | Coming | |
| 2026-27 income year ends: last day for deductible spending, super contributions and donations this year | Everyone | Coming | |
| STP finalisation declaration for 2026-27 | Employers | Coming | |
| Q4 2026-27 BAS and PAYG instalment (April to June) | Businesses | Coming |
Centrelink payment dates over the holidays
Centrelink pays most people every fortnight, on a day fixed by when you first claimed. Your own dates are in your Centrelink online account. When a payment day falls on a national public holiday, Services Australia pays early, never late. Over Christmas it also asks some people to report income early. As at 23 October 2026, the Christmas 2026 and New Year 2027 dates had not been published yet. Last year, payments came forward by up to 5 days and offices closed on 4 days. Payment amounts and income tests are covered in Centrelink.
| Holiday | Date | Weekday | Status |
|---|---|---|---|
| Christmas Day | Friday | Coming | |
| Boxing Day | Saturday | Coming | |
| Boxing Day additional public holiday (most states) | Monday | Coming | |
| New Year's Day | Friday | Coming | |
| Australia Day | Tuesday | Coming | |
| Good Friday | Friday | Coming | |
| Easter Monday | Monday | Coming | |
| Anzac Day | Sunday | Coming |
Sources: ATO: Tax rates, residents · ATO: New tax cuts · ATO: Penalty units · ATO: Weekend and holiday due dates · ATO: Payday Super deadlines · ATO: Study loan thresholds · FWC: Annual wage reviews · Services Australia: Holiday payment dates
Reference
Pay and tax words, explained
Every term used on this page, in plain words, A to Z. Each one links to the part of the page that explains it in full.
- 27-pay year
- A financial year with one extra fortnightly pay day, because a year is slightly longer than 26 fortnights. Pay periods
- ABN
- Australian Business Number: the 11-digit number a business quotes on invoices. Sole traders, contractors and gig workers need one. Contractors & ABN
- Additional public holiday
- An extra weekday off given when a public holiday falls on a weekend, such as a Monday after a Saturday Boxing Day. By state
- Adjusted taxable income
- Taxable income plus items such as reportable super and fringe benefits. Family payments and health cards use it. Centrelink
- Adult apprentice
- An apprentice who was 21 or older when the apprenticeship started. Many awards give adult apprentices a higher minimum than junior apprentices. Minimum wage
- All-purpose allowance
- An allowance that is added to the base rate before penalty rates, overtime and leave are worked out, such as the industry allowance in construction awards. Award rates
- Annual leave
- Paid holiday time. Full-time and part-time employees earn 4 weeks a year of their ordinary hours under the National Employment Standards; casuals earn none. Leave
- Annual Wage Review
- The Fair Work Commission's yearly decision that sets the National Minimum Wage and lifts every modern award rate. The Annual Wage Review 2026 applies from the first full pay period on or after 1 July 2026. Minimum wage
- Annualised salary
- Pay for a shorter period scaled up to a full year, used to compare an hourly or weekly rate with a salary. Pay periods
- ANZSCO
- The Australian and New Zealand Standard Classification of Occupations. Official median pay is published per ANZSCO group. Average salaries
- Apprentice rate
- A minimum rate set by the award for someone in a formal training contract, rising each stage (year) of the apprenticeship and often higher if Year 12 was completed. Minimum wage
- Appropriate hospital cover
- Private patient hospital cover from a registered health fund with an excess no higher than the ATO limit. Extras-only and travel cover do not count. Medicare
- Average tax rate
- Your total tax divided by your taxable income. Always lower than your marginal rate, because the lower bands are taxed at lower rates. Income tax
- Award and agreement free
- An employee in the national system who is covered by no modern award and no enterprise agreement. The National Minimum Wage is their pay floor. Minimum wage
- Award-free
- A job no modern award covers, such as many accountants and admitted lawyers. The legal floor is the national minimum wage. Average salaries
- AWOTE
- Average weekly ordinary time earnings of full-time adults, from the ABS. It is the usual figure behind the average Australian salary. Average salaries
- Back pay
- Wages paid late to fix an underpayment or a pay rise backdated to an earlier date. It is taxed with the ATO's Schedule 5 method. Leaving a job
- Base amount
- The part of the zone tax offset that grows with your dependants, such as children, students or a sole parent's care. Offsets
- Base rate entity
- A company with aggregated turnover under $50,000,000 and mostly active income. It pays 25% company tax instead of 30%. Contractors & ABN
- Better off overall test
- The test the Fair Work Commission applies before approving an enterprise agreement: each employee must be better off overall than under the award. Award rates
- Better off overall test (BOOT)
- The Fair Work Commission check that staff are better off overall under an enterprise agreement than under the award before it approves it. Employer pay
- Carry-forward contributions
- Unused concessional cap from up to 5 earlier years that you can use if your total super balance is under $500,000. Super
- Casual loading
- An extra percentage on a casual worker's base rate, paid instead of leave entitlements. Most retail and fast food casuals get 25%. Employer pay
- Cents per kilometre method
- A way to claim work use of your own car at an ATO rate per kilometre, up to a yearly cap, covering every car cost. Tax return
- Certified agreement
- Queensland's name for an enterprise agreement made under state law. It can pay above the state award but never below it. Public sector
- CGT discount
- The cut to a capital gain on an asset held for at least 12 months before the gain is added to your taxable income. Tax return
- Classification
- The level a public sector job is graded at, such as APS 6, VPS 4 or Clerk Grade 5. It sets which pay band you are paid from. Public sector
- Classification level
- The grade of your role in the agreement or award, such as Level 1 or Team Member. Higher levels pay more per hour. Employer pay
- Community service leave
- Leave for jury duty and some volunteer emergency work. For jury duty, the employer tops up base pay for up to 10 days. Leave
- Compassionate leave
- Up to 2 days each time a close family or household member dies or has a life-threatening illness. Paid for permanent staff, unpaid for casuals. Leave
- Compulsory repayment
- The loan repayment worked out on your tax return from your repayment income. Amounts withheld from your pay during the year count towards it. HECS-HELP
- Concessional contributions
- Before-tax super contributions, such as employer SG, salary sacrifice and personal contributions you claim a deduction for. Taxed at 15% in the fund. Super
- Decimal hours
- Time written as a decimal for payroll, so 7 hours 45 minutes is 7.75 hours. Pay periods
- Deduction
- A cost you can subtract from your income, such as a work expense you paid and were not reimbursed for. It saves tax at your marginal rate. Tax return
- Deeming
- Centrelink counts savings and shares as earning a set rate of income, whatever they really earn. Centrelink
- Division 293 tax
- An extra 15% tax on concessional contributions when your income plus those contributions passes $250,000. Super
- Effective tax rate
- All tax and levies divided by income. It is always lower than your marginal rate. Take-home pay
- Employee choice pathway
- The National Employment Standards right for an eligible casual to ask in writing to become permanent, after 6 months (12 with a small business). Overtime & holidays
- Employee contribution method (ECM)
- Paying part of a novated lease from after-tax pay so the car's taxable value, and so the FBT, falls to nil. Salary sacrifice
- Employment termination payment (ETP)
- A lump sum paid because employment ended, such as pay in lieu of notice or the taxable part of a redundancy payment. It is taxed at its own concessional rates. Leaving a job
- Engaged time
- For delivery workers under the Fair Work minimum standards, time spent on a delivery job, from accepting it to finishing it. The minimum rate is paid on this time only. Contractors & ABN
- Enterprise agreement
- A negotiated agreement between an employer and its staff that sets pay rates and rises. Most public services and health systems pay from one. Public sector
- Enterprise agreement (EA)
- A pay deal between one employer and its staff, approved by the Fair Work Commission. It replaces the award for those staff while it applies. Employer pay
- ETP cap
- The limit on ETPs that get the concessional rate, $270,000 in 2026-27. Anything above it is taxed at 47%. Leaving a job
- Executive Level (EL)
- The two APS classifications above APS 6. EL 1 is often titled Assistant Director and EL 2 Director. Public sector
- Failure to lodge penalty
- A penalty for lodging a return late, charged in penalty units for each 28 days or part that the return is overdue, up to a cap. Tax return
- Final pay
- Everything owed when a job ends: wages to the last day, unused annual leave, any long service leave due, notice pay and redundancy pay if they apply. Leaving a job
- Financial year
- The Australian tax and income year, 1 July 2026 to 30 June 2027 for 2026-27. Most rate changes start on its first day. Changes calendar
- Fixed rate method
- A way to claim working from home running costs at a set rate per hour worked at home, instead of adding up each bill. Tax return
- Foreign resident (tax)
- Someone who is not an Australian resident for tax purposes. They pay tax from the first dollar earned here and get no tax-free threshold. Income tax
- Foreign resident for tax
- Someone the ATO does not treat as an Australian resident for tax. They pay tax from the first dollar, get no tax-free threshold and pay no Medicare levy. Bonus & 2nd job
- Fringe benefits tax (FBT)
- A tax your employer pays at 47% on non-cash benefits it gives you. The FBT year runs 1 April to 31 March. Salary sacrifice
- FTE
- Full-time equivalent. The salary or hours a role would carry if it were worked full time. Pay periods
- Genuine redundancy
- A dismissal because the position no longer exists, before age 67, at arm's length and with no deal to re-hire. Part of the payment is then tax-free. Leaving a job
- Gross pay
- Your pay before tax or any other deduction. Employer super is not part of it. Take-home pay
- Gross-up rate
- The multiplier that turns a benefit's value into the pre-tax pay it replaces: 2.0802 where the employer claims GST credits, 1.8868 where it cannot. Salary sacrifice
- GST turnover
- Your gross business income, less the GST in it. Reaching $75,000 means you must register for GST. Contractors & ABN
- HELP debt
- A Commonwealth loan for tertiary study fees, still widely called HECS. It is repaid through the tax system once your income is high enough. HECS-HELP
- Income for MLS purposes
- The income that decides your surcharge tier: taxable income plus reportable fringe benefits, net investment losses and reportable super contributions. Medicare
- Income free area
- The amount you can earn each fortnight before Centrelink starts to reduce your payment. Centrelink
- Indexation
- A yearly adjustment for inflation. HELP debts are indexed each June; many caps and thresholds are indexed each July. Changes calendar
- Junior rate
- A percentage of the adult rate paid to workers under 21, set by the award or agreement by age. Employer pay
- Junior rate phase-in
- The staged move of 18 to 20-year-olds under the Retail, Fast Food and Pharmacy awards towards the adult rate, starting 1 December 2026 for staff with more than 6 months with their employer. Minimum wage
- LAFHA
- Living-away-from-home allowance: an employer payment for accommodation and food when you work away. It is a fringe benefit, not part of your taxable income. Contractors & ABN
- Leave loading
- An extra payment on top of annual leave pay, usually 17.5% of base pay. It comes from an award or agreement, not from the National Employment Standards. Leave
- Lifetime Health Cover loading
- An extra charge on hospital cover premiums for people who first take out hospital cover later in life. Medicare
- LISTO
- Low income super tax offset: a refund into your fund of 15% of your concessional contributions, up to $500, if you earn $37,000 or less. Super
- Long service leave
- Extra paid leave earned after many years with one employer. State and territory law sets it, so the qualifying period runs from 7 to 10 years. Leave
- Low income tax offset (LITO)
- An offset for resident taxpayers on low and middle incomes. The ATO applies it automatically when your return is assessed. Offsets
- Marginal repayment system
- The current way repayments are worked out: a rate on the income above the threshold, rather than a percentage of your whole income. HECS-HELP
- Marginal tax rate
- The share of your next dollar of income that goes in tax. On a payslip it usually means the bracket rate plus the Medicare levy. Income tax
- Maximum contribution base
- The earnings level above which your employer does not have to pay more super. It is $270,830 a year in 2026-27. Super
- Median salary
- The middle salary when everyone is lined up from lowest to highest. Half earn less and half earn more. Average salaries
- Medicare levy
- A charge on the taxable income of most Australian residents that helps fund the public health system. It is separate from income tax. Medicare
- Medicare levy low-income threshold
- The taxable income at or below which you pay no Medicare levy. It is higher for families and for people entitled to SAPTO. Medicare
- Medicare levy surcharge (MLS)
- An extra charge on higher earners who do not hold an appropriate level of private patient hospital cover for themselves and their dependants. Medicare
- Method A
- The Schedule 5 method that spreads a bonus across the year's pay periods, taxes one slice with a normal pay, and multiplies the extra tax back up. Bonus & 2nd job
- Modern award
- A legal document that sets minimum pay and conditions for an industry or occupation across Australia, including pay rates, penalty rates, overtime and allowances. Award rates
- National Minimum Wage
- The lowest adult pay rate for national system employees who are not covered by an award or agreement: $26.44 an hour or $1,004.90 for a 38-hour week from 1 July 2026. Minimum wage
- National system
- The Fair Work Act system that covers most Australian employees, with the National Minimum Wage and modern awards set by the Fair Work Commission. By state
- Net pay
- The amount paid into your bank account after tax and other deductions are taken out. Take-home pay
- Next business day rule
- When an ATO due date falls on a weekend or a whole-of-state public holiday, you can lodge or pay on the next business day. Changes calendar
- Nominal expiry date
- The date an enterprise agreement is due to end. It keeps applying after that date until it is replaced or terminated. Employer pay
- Non-concessional contributions
- After-tax money you put into super. Capped at $130,000 a year. Super
- Non-refundable offset
- An offset that can cut your tax to nil but cannot be paid out as cash. Any part left over is lost. Offsets
- Notice of assessment
- The ATO's statement after it processes your return, showing your taxable income, the tax worked out, the credits applied and your refund or debt. Tax return
- Novated lease
- A car lease between you, your employer and a finance company. Your employer pays the lease and running costs from your pay, partly before tax. Salary sacrifice
- On-target earnings (OTE)
- A sales pay figure: base salary plus the commission you earn if you hit exactly 100% of target. It is not guaranteed pay. Bonus & 2nd job
- Ordinary hours
- The hours your award or contract sets as normal work, up to 38 a week for a full-time employee under the National Employment Standards. Overtime & holidays
- Ordinary time earnings
- Pay for your standard hours, before overtime. It excludes overtime but includes regular allowances. Average salaries
- Overpayment (debt)
- Money Centrelink paid you that you were not entitled to, usually because income was reported wrongly. It must be repaid. Centrelink
- Overtime
- Work beyond your ordinary hours, outside the award's span of hours or past a daily limit. It is usually paid at time and a half, then double time. Overtime & holidays
- PACMAN
- The ADF Pay and Conditions Manual. Its Chapter 3 schedules set salaries for every rank, pay grade and increment. Public sector
- Parental Leave Pay
- A government payment from Services Australia for a parent caring for a new child, paid at a daily rate set each financial year. Leave
- Part-year tax-free threshold
- A reduced tax-free threshold for someone who becomes or stops being an Australian resident during the income year. Bonus & 2nd job
- Pay fragmentation
- The spread in pay between APS agencies for the same classification, caused by each agency bargaining its own agreement. Public sector
- Pay guide
- A summary of an award's rates published by the Fair Work Ombudsman, listing hourly, weekly, penalty and overtime rates for each classification. Award rates
- Pay period
- The stretch of time one pay covers: a week, a fortnight or a month. Pay periods
- Pay point
- A step within a classification level, usually reached with more years of service, as in the SCHADS and Nurses awards. Award rates
- Pay point (increment)
- A step inside a classification band. You usually move up one pay point a year, subject to a satisfactory performance rating. Public sector
- Payday Super
- The rule that super guarantee is paid with each pay run rather than every quarter. It started on 1 July 2026. Changes calendar
- PAYG withholding
- Pay as you go withholding: the tax your employer takes from each pay and sends to the ATO on your behalf. It is a prepayment, settled by your tax return. PAYG tax tables
- Payment in lieu of notice
- Pay for the notice period instead of working it. It must equal what you would have earned had you worked the notice. Leaving a job
- Payroll tax
- A state and territory tax on the wages a business pays above a yearly threshold. The employer pays it; it never comes out of your pay. By state
- Payslip
- The record your employer must give you each payday, showing what you earned, what was taken out and what was paid to super. Your payslip
- Penalty rate
- A higher hourly rate an award sets for work at times like evenings, weekends and public holidays, shown as a percentage of the base rate. Overtime & holidays
- Penalty unit
- The Commonwealth unit used to size fines, $364 from 1 July 2026. Late tax returns are fined in penalty units. Changes calendar
- Percentile
- Your position in a ranked list out of 100. At the 75th percentile you earn more than three in four employees. Average salaries
- Personal services income (PSI)
- Income earned mainly (more than half) from your own skills or effort. If the PSI rules apply, it is taxed as yours even when paid to your company or trust. Contractors & ABN
- Personal/carer's leave
- Paid sick leave and leave to care for a family or household member. Full-time employees earn 10 days a year; part-timers earn it pro rata. Leave
- Private health insurance rebate
- A government contribution to your health insurance premium. It shrinks as income rises, using the same income tiers as the surcharge. Medicare
- Pro-rata
- In proportion. A part-time worker earns leave in proportion to the hours they work compared with a full-time week. Leave
- Pro-rata salary
- A full-time salary scaled down to the share of full-time hours or days you work. Pay periods
- Qualifying earnings
- The pay your employer works out super on under Payday Super: ordinary time earnings plus a few extra items such as commissions for work outside ordinary hours. Super
- Qualifying period
- Years of continuous service before you can take long service leave. It runs from 7 to 10 years depending on the state. By state
- Reasonable amount
- The ATO's yearly figure for travel and overtime meal allowances. Below it you need no written evidence for a claim, and the employer need not withhold. Tax return
- Rebate income
- The income test for SAPTO: taxable income plus reportable super contributions, net investment losses and adjusted fringe benefits. Offsets
- Redundancy pay
- Severance under the National Employment Standards when your job is no longer needed: 4 to 16 weeks of base pay, by years of service. Leaving a job
- Repayment income
- The income that sets your compulsory loan repayment: taxable income plus reportable fringe benefits, reportable super contributions, net investment losses and exempt foreign employment income. HECS-HELP
- Reportable fringe benefits amount (RFBA)
- The grossed-up value of your fringe benefits, shown on your income statement. It is not taxed, but it counts in income tests such as HELP repayments and the Medicare levy surcharge. Salary sacrifice
- Residual value
- The balloon payment due at the end of a car lease. The ATO sets a minimum percentage of the car's cost for each lease term. Salary sacrifice
- Salary packaging
- Salary sacrifice of everyday costs such as rent, mortgage or meals, mostly offered by charities, hospitals and other employers with an FBT exemption or rebate. Salary sacrifice
- Salary sacrifice
- An agreement with your employer to take part of your future pay as super or a benefit, before income tax is worked out. Salary sacrifice
- Scale 1
- The withholding scale for a resident who does not claim the tax-free threshold from this payer, usually a second job. PAYG tax tables
- Scale 2
- The withholding scale for an Australian resident who claims the tax-free threshold from this payer. It includes the Medicare levy. PAYG tax tables
- Schedule 1
- The ATO statement of formulas (NAT 1004) that every weekly, fortnightly and monthly tax table is built from. PAYG tax tables
- Schedule 5
- The ATO tax table (NAT 3348) for back payments, commissions, bonuses and similar payments made on top of normal pay. Bonus & 2nd job
- Seniors and pensioners tax offset (SAPTO)
- An offset for older Australians and some pensioners whose rebate income is under a set limit. It can also give you higher Medicare levy thresholds. Offsets
- Shade-in range
- The band just above the low-income threshold where the Medicare levy is phased in at a reduced rate until it reaches the full rate. Medicare
- Sole trader
- A person who runs a business in their own name with an ABN. Profit is taxed at the same personal rates as wages. Contractors & ABN
- Special National Minimum Wage
- A minimum rate in the National Minimum Wage Order for groups who are not paid the adult rate, such as juniors, apprentices and some employees with disability. Minimum wage
- Stage 3 tax cuts
- The reshaped resident tax scale that started on 1 July 2024. It lowered the second and third rates and widened the middle bracket. Income tax
- State system
- State industrial law that still covers some workers, mostly state public servants and, in WA, staff of sole traders and partnerships. By state
- STSL
- Study and training support loans. The extra amount withheld from pay for a HELP, VET or similar study debt. Your payslip
- STSL component
- Extra withholding for study and training support loans such as HECS-HELP, worked out from ATO Schedule 8 and added to the tax amount. PAYG tax tables
- Study and training support loans (STSL)
- The ATO's umbrella name for HELP and the other study and trade loans repaid through tax. It is also the label for the extra amount withheld from your pay. HECS-HELP
- Substitute public holiday
- An extra weekday holiday a state declares when a public holiday falls on a weekend, such as a Monday after Christmas or Boxing Day. Overtime & holidays
- Super guarantee (SG)
- The minimum super your employer must pay for you, 12% of your qualifying earnings in 2026-27. Super
- Super guarantee charge (SGC)
- The penalty charge an employer pays when super is late, short or paid to the wrong fund. Super
- Take-home pay
- What you keep after income tax, the Medicare levy and any study loan repayment. Also called net pay. Take-home pay
- Taper rate
- How much your payment drops for each dollar earned above the free area, such as 50 cents in the dollar. Centrelink
- Tax bracket
- A band of taxable income taxed at one rate. Each rate applies only to the dollars inside its band. Income tax
- Tax offset
- An amount taken straight off the tax you owe, dollar for dollar. Different from a deduction, which only lowers the income tax is worked out on. Offsets
- Tax-free threshold
- The first slice of a resident's taxable income on which no income tax is charged. You claim it through your employer on the TFN declaration. Income tax
- Taxable income
- Your assessable income for the year minus your deductions. Income tax, the Medicare levy and study loan repayments are worked out on it. Tax return
- TFN declaration
- The form you give a new payer with your tax file number, your residency, your tax-free threshold choice and whether you have a study loan. PAYG tax tables
- Time off in lieu
- Paid time off taken instead of overtime pay, also called TOIL. It only exists where an award, agreement or contract allows it, and it must be agreed. Overtime & holidays
- Total remuneration package
- Salary plus employer super and any other benefits, often quoted in job ads as a package. Take-home pay
- Voluntary repayment
- An extra payment you choose to make straight to the ATO to reduce your loan balance, on top of compulsory repayments. HECS-HELP
- Weekly equivalent
- Your pay for the period turned into a weekly figure, with cents dropped and 99 cents added, before the Schedule 1 formula is applied. PAYG tax tables
- Whole-of-income cap
- A second $180,000 limit for ordinary ETPs, reduced by your other taxable income in the same year. It is not indexed. Leaving a job
- Withholding declaration
- The form you give an existing payer to change a choice you made on your TFN declaration, such as adding a study loan. PAYG tax tables
- Withholding limit
- The cap on tax an employer may withhold from a bonus or similar payment under Schedule 5, measured as a share of that payment. Bonus & 2nd job
- Work Bonus
- A pension rule that ignores part of your work income each fortnight and banks any unused amount for later. Centrelink
- Working Australians Tax Offset (WATO)
- A flat offset for residents whose net labour income is above the tax-free threshold, starting from its first income year. Offsets
- Working Credit
- Credits you build up while earning little or nothing on an allowance. They shield later earnings from the income test. Centrelink
- Working holiday maker
- A person on a subclass 417 or 462 visa. Their Australian income is taxed on its own scale, starting from the first dollar. Bonus & 2nd job
- YTD
- Year to date. Running totals from the start of the financial year to this pay. Your payslip
- Zone tax offset
- An offset for people whose usual home is in a remote area the ATO lists as Zone A, Zone B or a special area. Offsets
Reference
Questions people ask about pay in Australia
Short answers to the questions people search for most, grouped by topic. Each answer uses the same figures as the calculator.
Pay periods
How much is $26.44 an hour a year in Australia?
On a 38-hour week over 52 weeks it is $52,245 a year before tax and about $45,223 after tax in 2026-27.
How many fortnights are in a year?
Usually 26. A financial year can hold 27 fortnightly pay days, and 2026-27 does if your first pay day is 1 July 2026.
How do I convert a salary to an hourly rate?
Divide the salary by 1,976, which is 38 hours times 52 weeks. On $80,000 that is $40.49 an hour.
Do casual workers earn more than permanent staff?
Per hour, yes: the 25% loading lifts the rate. Over a year the gap is smaller, because a permanent employee is also paid for leave. At the minimum wage the loading only needs to be about 11% to match permanent pay.
How much of a $10,000 pay rise do I keep?
On $80,000 you keep $6,800 of it after tax and Medicare in 2026-27, and your employer adds $1,200 more super.
Take-home pay
How much is $80,000 after tax in Australia?
$63,880 a year in 2026-27, which is $2,456.92 a fortnight or $1,228.46 a week, for a resident with no HELP debt.
Is super taken out of my take-home pay?
No. The 12% super guarantee is paid by your employer on top of your salary, unless your package is quoted as including super.
Why is my payslip a little different from a take-home calculator?
Employers withhold tax each pay from the ATO tax tables, which do not hand out the full low income tax offset during the year. Any gap is settled when you lodge your tax return.
What gross pay do I need to take home $1,500 a week?
About $1,939.00 a week before tax, or $100,828 a year, if you claim the tax-free threshold and have no study loan.
Your payslip
What does STSL mean on a payslip?
It is the study loan part of your tax: extra withholding for a HELP or VET debt once your pay is above $69,528 a year. It is credited to your debt when your tax return is assessed, not straight away.
When must my employer give me a payslip?
Within one working day of payday, on paper or electronically. A casual gets one too.
What happens if I do not give my employer my tax file number?
They must withhold tax at 47% of your pay, with no tax-free threshold. Give your TFN declaration on day one to avoid it.
Does YTD on my payslip include super?
YTD gross does not. Super is shown on its own line with its own year-to-date total, because your employer pays it to your fund on top of your pay.
Can I claim the tax-free threshold at two jobs?
Normally no. Claim it with the job that pays most. At the second job, tax is taken at the higher no-threshold rate, so the tax for the year comes out about right.
Income tax
What are the Australian tax brackets for 2026-27?
Residents pay nothing on the first $18,200, then 15% up to $45,000, 30% up to $135,000, 37% up to $190,000 and 45% above that. The Medicare levy of 2% is charged on top.
How much tax do I pay on $80,000?
On $80,000 a resident pays $14,520 in income tax after the low income tax offset, plus $1,600 Medicare levy. That is $16,120 in all, an average rate of 20.2%.
Can a pay rise push me into a higher bracket and leave me worse off?
No. A higher rate only applies to the dollars above the bracket threshold, so every extra dollar of salary still leaves you with more money after income tax. The one cliff to watch is the Medicare levy surcharge, which switches on at a set income if you have no private hospital cover.
Do the tax brackets include the Medicare levy?
No. The ATO's bracket rates leave out the Medicare levy, which is a separate 2% for most residents. That is why the top rate is often quoted as 47%.
Can I claim the tax-free threshold on two jobs?
Usually only from one payer, normally the one paying you most. If your total income from every job will be $18,200 or less for the year, you may claim it from each.
Offsets
How much is the low income tax offset?
Up to $700. You get the full amount on a taxable income of $37,500 or less. It then shrinks and reaches nil at $66,667.
Do I need to claim the low income tax offset?
No. There is no box to fill in. The ATO works it out from your taxable income when it assesses your tax return.
Can a tax offset give me a refund if I owe no tax?
Not these ones. LITO, SAPTO, the zone offset and the Working Australians Tax Offset can only reduce your tax to nil. Any unused part is lost and is not paid to you.
Can FIFO workers claim the zone tax offset?
Only if their usual home is in a zone. Working in a remote area while living somewhere else does not qualify, which rules out most fly-in fly-out workers.
When does the Working Australians Tax Offset start?
From the 2027-28 income year. It is worth up to $250 for residents whose net labour income is above $18,200, and it arrives through your tax return.
Medicare
How much is the Medicare levy?
2% of your taxable income for most residents. On lower incomes it is reduced or nil: in 2025-26 a single person paid nothing up to $28,011 and the full rate from $35,013.
Is the Medicare levy the same as the Medicare levy surcharge?
No. The levy applies to most residents. The surcharge is a separate extra charge for higher earners who do not hold appropriate private hospital cover, and buying cover removes it.
Does salary sacrifice get me under the Medicare levy surcharge threshold?
Usually not. Salary sacrificed super is a reportable super contribution, and those are added back when your income for surcharge purposes is worked out.
Do I pay the surcharge for the whole year if I bought cover part-way through?
No. The surcharge is charged only for the days in the year that you, and any dependants, had no appropriate hospital cover.
HECS-HELP
How much HECS do I repay on $80,000?
In 2026-27, repayment income of $80,000 means a compulsory repayment of $1,571: 15c on each dollar above $69,528.
Is a HELP debt interest free?
There is no interest, but the balance is indexed on 1 June each year. The last indexation, on 1 June 2026, was 2.8%.
What does STSL mean on my payslip?
It is the amount your employer withholds towards your study loan, on top of normal tax. It is an estimate; the real repayment is worked out on your tax return and any extra withheld comes back to you.
Do voluntary repayments lower my compulsory repayments?
No. Compulsory repayments depend on your income, not your balance. A voluntary payment cuts the debt sooner, so compulsory repayments stop earlier.
Is it better to put extra into super or pay off HECS?
Salary sacrifice usually puts more dollars to work because it is taxed at a lower rate going in, but the money is locked away. Paying the loan gives a certain saving equal to future indexation. The right choice depends on your rate, your timeline and how soon you need the cash.
PAYG tax tables
Which PAYG tax table should my employer use?
The one that matches how often you are paid: weekly, fortnightly or monthly. Within it, the column depends on your TFN declaration: tax-free threshold claimed, not claimed, or foreign resident. All 2026-27 tables come from the same ATO Schedule 1 formulas.
Why is tax taken from my pay when I earn under the tax-free threshold?
The tables assume you earn the same amount every pay for the whole year. If you claim the threshold, nothing is withheld below about $365 a week. If you earned less over the full year, the tax return gives the extra back.
What happens if I do not give my employer my TFN?
Your employer must withhold at the no-TFN rate: 47% of each pay for a resident and 45% for a foreign resident. Giving your TFN stops this from the next pay run.
Does PAYG withholding include the Medicare levy?
Yes. The Scale 2 formulas build in the 2% Medicare levy, phased in for low incomes, so no separate levy line is taken from your pay.
Is the tax withheld the same as the tax I pay for the year?
No. Withholding is an estimate made pay by pay. Your actual tax is worked out on your whole year's income in your tax return, and the gap becomes a refund or a bill.
Bonus & 2nd job
Is there a flat tax rate on bonuses in Australia?
No. A bonus is added to your income for the year and taxed at your marginal rate. Your employer withholds from it with the Schedule 5 method, which can never take more than 47% of the bonus.
Why was so much tax taken from my bonus?
Schedule 5 taxes the bonus as if it were spread across the year on top of your normal pay, so every dollar of it is withheld at your top marginal rate plus the Medicare levy. If that is more than your real tax for the year, the return pays it back.
Why do I owe tax when I have a second job?
The second job uses the no-threshold scale, which assumes its pay starts in the lowest tax brackets. Stacked on a main job, every dollar is taxed at your higher marginal rate. On a $500 a week second job beside a $60,000 salary, the gap is about $3,740 for the year.
What tax rate do working holiday makers pay?
15% from the first dollar up to $45,000, then 30%, 37% and 45% in the same bands residents use. There is no tax-free threshold.
Do non-residents pay the Medicare levy?
No. A foreign resident for tax pays no Medicare levy, but gets no tax-free threshold or low income tax offset either. Tax starts at 30% on the first dollar.
Tax return
When is the 2025-26 tax return due?
31 October 2026 if you lodge it yourself, which moved to Monday 2 November 2026 because it fell on a weekend. With a registered tax agent, most people have until 15 May 2027, if they joined the agent's list before the self-lodge date.
How long does a tax refund take?
Most online returns process in about 12 business days, and refunds usually arrive within 2 weeks. Paper returns take up to 50 business days.
What is the working from home rate for 2025-26?
70 cents for each hour you worked from home, under the fixed rate method. You need a record of the actual hours, plus a bill for each running cost the rate covers.
What is the penalty for lodging a tax return late?
One penalty unit of $364 for each 28 days or part, up to 5 units or $1,820. The ATO generally does not charge it when the late return shows a refund or nil result.
Is capital gains tax a separate tax?
No. A net capital gain is added to your taxable income and taxed at your marginal rate. If you held the asset for 12 months or more, an individual first takes off a 50% discount.
Super
What is the super guarantee rate for 2026-27?
It is 12% of your qualifying earnings, the same as last year. Your employer pays it on top of your salary, and since 1 July 2026 it must reach your fund within 7 business days of each payday.
Does Payday Super mean I now get super on overtime?
No. The only new item in qualifying earnings is commissions for work done entirely outside ordinary hours. Overtime worked outside clearly set ordinary hours is still left out.
Does my employer's super count towards the concessional cap?
Yes. Employer SG, salary sacrifice and personal contributions you claim as a deduction all count towards the $32,500 cap. Check the total before you add more.
What happens if I go over the concessional cap?
The excess is added to your taxable income and taxed at your marginal rate, less a 15% offset for the tax the fund already paid. You can ask to release up to 85% of the excess from your fund to help pay the bill.
Do I need to apply for LISTO or the co-contribution?
No. The ATO works both out from your tax return and your fund's reports, then pays them into your super. Make sure your fund has your tax file number.
Salary sacrifice
Does salary sacrifice reduce my employer's super?
No. Under Payday Super, salary you sacrifice still counts as qualifying earnings, so your employer pays 12% on your full salary before the sacrifice.
How much can I salary sacrifice into super?
As much as keeps your total concessional contributions under the $32,500 cap, after counting your employer's super. On $100,000 that leaves room for about $20,500 a year.
Are electric cars exempt from FBT on a novated lease?
Battery electric and hydrogen fuel cell cars are exempt if they cost no more than the luxury car tax threshold for fuel-efficient cars ($91,661 in 2026-27) and were first held and used from 1 July 2022. Plug-in hybrids lost the exemption from 1 April 2025, except under some earlier binding leases.
Do I pay fringe benefits tax myself?
No. Your employer pays FBT. In a salary packaging or novated lease deal, though, the cost is usually passed back to you through your pay.
Minimum wage
What is the minimum wage in Australia right now?
$26.44 an hour, or $1,004.90 for a 38-hour week, from the first full pay period on or after 1 July 2026. Casuals on the minimum get at least $33.05 an hour once the 25% loading is added.
What is the minimum wage for a 16 or 17-year-old?
Award-free juniors get $12.51 an hour at 16 and $15.29 at 17 (casuals $15.64 and $19.11). If an award covers the job, its own junior scale applies instead and is often higher.
At what age do you get full adult pay?
At 21 under the National Minimum Wage Order and most awards. Some awards pay the adult rate earlier, for example the Hair and Beauty Award from age 18, and some awards have no junior scale at all.
Are junior rates being abolished for 18 to 20-year-olds?
Not all at once. Under the Retail, Fast Food and Pharmacy awards, 18 to 20-year-olds with more than 6 months with their employer move towards the adult rate in steps from 1 December 2026. Under-18 rates and other awards are unchanged.
When does the minimum wage go up next?
The Annual Wage Review 2027 sets the next rate, which normally applies from 1 July 2027. The Annual Wage Review 2026 lifted the minimum by 6.0%.
Award rates
How do I find which award covers me?
Start with your employer's industry, then find the classification that matches your main duties. Your payslip or contract may name the award. The Fair Work Ombudsman's award finder and pay guides confirm it.
How often do award rates change?
Once a year through the Annual Wage Review. The latest review lifted award rates by 4.75% from the first full pay period on or after 1 July 2026. A few awards also change on other dates after work value cases.
Is superannuation included in award rates?
No. Award rates are what you are paid. Your employer pays super guarantee of 12% of ordinary time earnings on top.
Can an enterprise agreement pay less than the award?
The base rate in an enterprise agreement cannot be lower than the award base rate, and the agreement must leave each employee better off overall when it is approved. Some conditions can differ if the whole package is better.
Do award rates differ by state?
No. Modern awards are national, so the same rate applies in every state. Workers in a state industrial system, such as some state public servants, are paid under state awards instead.
Overtime & holidays
Is casual loading paid on top of penalty rates?
In most awards the casual rate on a weekend is the permanent penalty plus the 25% loading, so Retail pays casuals 175% on a Sunday against 150% for permanent staff. A few awards, such as Manufacturing, apply the penalty to the casual rate instead, which pays more.
Do I get paid if I don't work on a public holiday?
A full-time or part-time employee is paid their base rate for the ordinary hours they would have worked if the holiday falls on a normal working day. Casuals are not paid for a public holiday they do not work.
Do penalty rates stack on top of each other?
Often not. Many awards, including Hospitality, pay only the highest penalty that applies to an hour, so a Sunday evening shift gets the Sunday rate, not Sunday plus evening. Check your own award, because shift loadings and weekend rates interact differently between awards.
Can my employer make me take time in lieu instead of overtime pay?
No. Time off in lieu needs your agreement, and most awards require it in writing. If you don't take the time off within the award's window, it must be paid out at the overtime rate.
How do I become permanent if I'm casual?
After 6 months (12 with a small business) you can give written notice that you believe you are no longer a casual. Your employer must consult you and reply in writing within 21 days, and can refuse only on limited grounds.
Leave
How much annual leave do I get in Australia?
Full-time and part-time employees get 4 weeks of their ordinary hours each year, or 5 weeks for a qualifying shiftworker. On a 38-hour week that is 152 hours. Casuals get no paid annual leave.
Do part-time workers get 10 days of sick leave?
Not as days. Paid sick and carer's leave builds at 1/26 of ordinary hours, so someone on 20 hours a week earns 40 hours a year, while a full-timer earns 10 days.
How long do I need to work before I get long service leave?
It depends on the state or territory: 7 years in Victoria and the ACT, and 10 years in the other states and the Northern Territory. Some states pay a pro-rata amount earlier if the job ends for certain reasons.
How much is Parental Leave Pay?
$200.94 a day in 2026-27, which is $1,004.70 for a five-day week. A family can get up to 130 days for a child born or adopted from 1 July 2026.
Can my employer make me take annual leave over Christmas?
Yes, if your award or agreement allows a shutdown direction and the direction is reasonable. Public holidays inside the shutdown are paid as public holidays and do not come out of your leave balance.
Leaving a job
How much redundancy pay will I get?
Under the National Employment Standards, 4 weeks of base pay after 1 year, rising to 16 weeks at 9 years. Employers with fewer than 15 employees do not have to pay it, though an award or agreement may still require it.
Is redundancy pay taxed?
A genuine redundancy is tax-free up to $13,598 plus $6,801 for each completed year of service in 2026-27. The rest is taxed at 32%, or 17% from preservation age, up to the ETP cap.
How much notice does my employer have to give me?
1 week for a year or less of service, up to 4 weeks after more than 5 years. Employees over 45 with at least 2 years of service get one extra week.
Do I get my sick leave paid out when I leave?
No. Unused personal/carer's leave is not paid out when employment ends. Unused annual leave is, along with any leave loading your award gives.
How is back pay taxed?
Your employer spreads the back pay over the year's pay periods, works out the extra tax on one period, and multiplies it back up. The tax withheld can never be more than 47% of the back pay.
Public sector
What is the average APS 6 salary?
The median APS 6 base salary was $108,092 on the APS Commission's 31 December 2025 figures. Employer super is paid on top at a median 15.4% of base salary.
Which state pays graduate teachers the most?
Northern Territory pays the highest published graduate teacher salary at $96,180. Victoria pays the lowest at $79,589.
How much does a first-year registered nurse earn?
A first-year registered nurse in a public hospital starts between $74,831 (SA) and $87,790 (QLD) a year, depending on the state agreement.
What does an ADF recruit get paid?
A normal-entry recruit in basic training is paid $60,517 a year under the ADF salary schedules in force from 6 November 2025.
Average salaries
What is the average salary in Australia?
The average full-time salary is $108,352 a year, from ABS ordinary time earnings of $2,083.70 a week in May 2026. The full-time median is lower at $90,532.
What is a good salary in Australia?
On ABS figures, $90,532 puts a full-time worker in the middle. The average of $108,352 beats about 60% of full-time employees.
What do graduates earn in Australia?
The median starting salary for undergraduates in full-time work was $77,000 in the 2025 Graduate Outcomes Survey. Medicine led at $85,900.
What is the highest paying job in Australia?
Of the jobs we track with an official median, Crane Operator ranks first at $177,372 a year, 1.84 times the all-occupation median.
Employer pay
How much does Woolworths pay per hour?
An adult Store Team Member Level 1 at Woolworths is paid $28.26 an hour, or $35.33 as a casual, under the Woolworths Australian Food Group Agreement 2024.
Does Coles or Woolworths pay more?
At entry level for adults, Coles pays $28.43 an hour and Woolworths $28.26. Both pay casuals a 25% loading on top.
What does McDonald's pay adults?
McDonald's pays from the Fast Food Industry Award 2020. An adult at Fast food employee level 1 gets $27.81 an hour, or $34.76 as a casual.
Can an enterprise agreement pay less than the award?
No. Where an agreement's base rate falls below the current award base rate for the same work, the employer must pay at least the award rate.
Contractors & ABN
What contractor rate equals a salary?
Under this hub's assumptions, divide the salary plus super and costs by about 210 billable days. A $100,000 salary needs about $548 a day, before GST.
Do Uber drivers need to register for GST?
Yes. Rideshare drivers must hold an ABN and register for GST from their first trip, whatever they earn. Food and parcel delivery riders only have to register once GST turnover reaches $75,000.
Do sole traders have to pay themselves super?
No. Super guarantee does not apply to a sole trader's own income. You can choose to make personal contributions and claim a deduction, within the $32,500 concessional cap.
Can FIFO workers claim the zone tax offset?
Usually not. The offset depends on where you live. A FIFO worker whose home is outside a zone cannot claim it, even if the site is remote.
Do small businesses pay payroll tax?
Only once total Australian wages pass the state's threshold, which ranges from $1,000,000 to $2,500,000 a year. Most small businesses sit below it.
Centrelink
How much is JobSeeker a fortnight?
A single person with no children gets up to $824.90 a fortnight from 20 September 2026. It falls by 50 cents for each dollar earned between $150 and $256, then 60 cents.
How much is the Age Pension?
The full Age Pension is $1,237.70 a fortnight for a single person and $933.00 each for a couple, including supplements, from 20 September 2026.
What is the pension age in Australia?
The Age Pension age has been 67 since 1 July 2023 for anyone born on or after 1 January 1957. You can claim up to 13 weeks before you reach it.
What are the current deeming rates?
From 20 September 2026, the first $66,800 of a single person's financial assets is deemed to earn 1.75% and the rest 3.75%.
When do Centrelink payment rates go up?
Pensions, JobSeeker and Parenting Payment rise on 20 March and 20 September. Family Tax Benefit moves on 1 July, and student payments and Carer Allowance on 1 January.
By state
Is take-home pay different in each state?
No. Income tax, the Medicare levy and super are federal, so $65,000 leaves $53,705 a year after tax in every state and territory.
Is the minimum wage the same in every state?
For the national system, yes: $26.44 an hour everywhere. WA state-system workers have their own minimum of $26.27 an hour, and Queensland state-system workers $1,004.90 a week.
Which state has the most public holidays?
In the 2026-27 year, the Australian Capital Territory has 15 whole-day public holidays and Tasmania has 10. Part-day and regional holidays are extra.
Do I pay payroll tax as an employee?
No. Payroll tax is charged to employers whose wage bill passes the state threshold, between $1,000,000 and $2,500,000 a year in 2026-27.
Changes calendar
When is my 2025-26 tax return due?
If you lodge it yourself, 31 October 2026, which moves to 2 November 2026 because it falls on a Saturday. Through a registered tax agent, most people have until 15 May 2027.
When do pay and tax rates change in Australia?
Mostly on 1 July, the first day of the financial year. The National Minimum Wage from the Annual Wage Review 2027 operates from 1 July 2027, and the second tax rate falls to 14% on 1 July 2027.
Will Centrelink pay early at Christmas 2026?
Services Australia had not published its 2026-27 holiday payment dates when this was checked on 23 October 2026. Last year it brought payments forward by up to 5 days and never paid late.
What is the penalty for lodging a tax return late?
One penalty unit ($364) for each 28 days late, up to 5 units or $1,820 for an individual.