OpenTaxCalculator

Australian Salary Calculator 2026–27

Type a pay amount and choose the period it is quoted in. You get the full set of gross and after-tax equivalents for 2026–27, including packages quoted "including super".

Updated 2026-10-03 · ATO and official government rates

Annual salary (excl. super)$85,000Take-home $67,280 a year · 2026–27
GrossTake-home
Per year$85,000$67,280
Per month$7,083.33$5,606.67
Per fortnight$3,269.23$2,587.69
Per week$1,634.62$1,293.85
Per day$326.92$258.77
Per hour$43.02$34.05
Employer super (12%)$10,200

Your result is ready

Related

How to convert an annual salary to monthly, fortnightly, weekly and hourly pay

Divide the annual salary by the number of periods in a year: 12 for monthly, 26 for fortnightly, 52 for weekly, and 260 for a daily rate (five working days a week). For an hourly rate, divide by 52 times your weekly hours. On a $90,000 salary that gives $7,500.00 a month, $3,461.54 a fortnight, $1,730.77 a week and $45.55 an hour over a 38-hour week.

Paid annual leave and public holidays are already built into a salary. Permanent full-time and part-time employees get 4 weeks of paid annual leave under the National Employment Standards, so an annual salary covers all 52 weeks even though you work fewer.

Pro rata salary calculator: part-time and part-year pay

A pro rata salary is the full-time salary multiplied by the share of full-time hours you work. A role advertised at $90,000 full-time equivalent (FTE), worked at 22.8 hours a week (0.6 FTE), pays $54,000. Enter that figure in the calculator to see your take-home pay of $46,390.

Do not just scale the full-time take-home pay down, because tax is progressive. At 0.6 FTE you keep 85.9% of your gross pay, compared with 78.5% at full time. Fair Work says part-time employees get the same entitlements as full-time staff on a pro-rata basis, so annual leave and sick leave scale the same way.

Starting or leaving a job part-way through the year is a different case. If you start on $90,000 on 1 October 2026, you earn $67,500 by 30 June 2027. Your employer withholds as if you earned the full salary all year, about $14,508 over 9 monthly pays. Your actual tax and levy on $67,500 are only $12,120, so if that is your only income you can expect a refund of about $2,388 when you lodge.

Salaries quoted "including super"

A package that includes super is not your salary. To find the base salary, divide the package by 1.12. A $100,000 package is a base salary of $89,286 plus $10,714 of super guarantee at 12%. Tax and take-home pay are worked out on the base salary only. Tick "Amount is a package including super" and the calculator does this for you. Always check which kind of figure a job ad or offer uses before comparing two roles.

Salary packaging and salary sacrifice explained

Salary packaging, also called salary sacrifice, means you agree to take less pre-tax salary and your employer provides a benefit of similar value instead. Common benefits are extra super contributions, a car under a novated lease, or a laptop. According to the ATO, the arrangement is only effective if three things hold: you enter it before you do the work, there is an agreement with your employer, and you have no access to the sacrificed salary. You cannot sacrifice pay, leave, bonuses or commissions you have already earned.

Sacrificing into super is the most common choice. On a $90,000 salary, sacrificing $5,000 a year cuts take-home pay by $3,400, because income tax and levy fall by $1,600. Your fund receives $5,000, which is taxed at 15% on the way in, leaving $4,250 invested. That is $850 more saved than if you had taken the cash. Sacrificed super counts towards the $32,500 concessional cap. Your employer must still pay your full super guarantee as if there were no sacrifice.

  • Sacrificed amounts can still count for the Medicare levy surcharge, study loan repayments and some government payments.
  • Non-super benefits can attract fringe benefits tax for your employer, who may ask you to make an employee contribution to reduce it.
  • From 1 April 2027, work-related items provided through salary sacrifice will no longer be exempt from fringe benefits tax.

Frequently asked questions

How many working hours are in a year in Australia?

A full-time week under the National Employment Standards is 38 hours, so a year is 38 × 52 = 1,976 hours.

Does an Australian salary include super?

Usually not. Most job offers quote a base salary, and your employer pays 12% super on top. Some offers quote a total package "including super", where the base salary is the package divided by 1.12.

How do I calculate a pro rata salary?

Multiply the full-time salary by your hours divided by full-time hours. $90,000 at 22.8 of 38 hours is $54,000. For part of a year, multiply by the months worked divided by 12.

Is salary packaging worth it?

It depends on the benefit. Super sacrifice saves tax for most people earning over $45,000, because the 15% contributions tax is lower than their marginal rate. The money is locked away until you can access super, though. The ATO does not give advice on whether to salary sacrifice.

Why is my first pay higher-taxed than my annual salary suggests?

It usually is not. Withholding assumes your current pay continues for the whole year. If you start part-way through the year, the opposite happens: you tend to be over-withheld and get a refund at tax time.

Sources

Figures are taken from official government publications and were last reviewed on 2026-10-03.

  1. ATO: Tax rates – Australian resident (Resident tax rates 2026–27 and 2025–26)
  2. ATO: Tax rates – foreign resident (Foreign resident tax rates 2025–26)
  3. ATO: Tax rates – working holiday makers (Working holiday maker tax rates 2025–26)
  4. ATO: Medicare levy reduction for low-income earners (Table: Medicare levy thresholds for a single individual, 2025–26)
  5. ATO: Medicare levy reduction – family income (family taxable income thresholds 2025–26, +$4,338 per dependent child)
  6. ATO: Medicare levy surcharge income, thresholds and rates (MLS income thresholds and rates for 2026–27 and 2025–26)
  7. ATO: Low income tax offset ($700 max; −5c per $1 over $37,500; −1.5c per $1 over $45,000; nil from $66,667)
  8. ATO: Seniors and pensioners tax offset (SAPTO rates and rebate income thresholds for 2025–26; 12.5c per $1 reduction)
  9. ATO: Study and training loan repayment thresholds and rates (Table 1: 2026–27, Table 2: 2025–26)
  10. ATO: Schedule 1 (NAT 1004) – Using a formula (x = whole dollars + 99c; round to nearest dollar, 50c up)
  11. ATO: Personal income tax – new tax cuts for every Australian taxpayer (2026–27 SAPTO thresholds)
  12. ATO: Schedule 15 – Tax table for working holiday makers (Table A: rates for 2026–27, payments from 1 July 2026)
  13. ATO: Schedule 1 – Statement of formulas for calculating amounts to be withheld (NAT 1004), payments from 1 July 2026 – weekly coefficients
  14. ATO: Schedule 1 (NAT 1004) – Withholding amounts sample data, weekly (from 1 July 2026)
  15. ATO: Schedule 8 – Statement of formulas for calculating study and training support loans components (NAT 3539), payments from 1 July 2026
  16. ATO: Key super rates and thresholds – Contributions caps (Table 1.1 concessional, Table 4 non-concessional)
  17. ATO: Understanding concessional and non-concessional contributions (concessional contributions taxed in the fund at 15%)
  18. ATO: Key super rates and thresholds – Division 293 tax (Table 7: $250,000 threshold, 15% rate)
  19. ATO: Key super rates and thresholds – Super guarantee (Table 21 SG %, Tables 23–24 maximum contribution base)
  20. ATO: Key super rates and thresholds – Government contributions (Table 25 co-contribution thresholds; LISTO)
  21. ATO: Low income super tax offset (15% of concessional contributions, max $500, income $37,000 or less)
  22. ATO: Key super rates and thresholds – Transfer balance cap (Table 26)
  23. ATO: Key super rates and thresholds – Payments from super (Table 12 preservation age)
  24. ATO: Key super rates and thresholds – Employment termination payments (Table 17 ETP cap, Table 20 genuine redundancy limits)
  25. ATO: How ETP components are taxed (17%/32% incl. Medicare; $180,000 whole-of-income cap; 45% + 2% above cap)
  26. ATO: How GST works (10% rate)
  27. ATO: Registering for GST ($75,000 / $150,000 non-profit; taxi or limousine travel incl. ride-sourcing regardless of turnover)
  28. ATO: CGT discount (50% individuals and trusts, 33.33% complying super funds, 12-month ownership)
  29. ATO: Tax reform – Reforming negative gearing and capital gains tax (applies from 1 July 2027)
  30. ATO: Changes to company tax rates (25% base rate entity, $50m aggregated turnover, 2021–22 and future years)
  31. ATO: Company tax rates 2025–26
  32. ATO: Instant asset write-off for eligible businesses (Table 1: $20,000, turnover under $10 million)
  33. ATO Small business newsroom: $20,000 instant asset write-off here to stay (permanent from 1 July 2026)
  34. ATO: Small business income tax offset (16%, max $1,000, turnover under $5 million, 2021–22 onwards)
  35. Fair Work Ombudsman: Minimum wage increase starts today (1 July 2025 – $948.00/week, $24.95/hour, casual $31.19)
  36. Fair Work Ombudsman: Minimum wage increase starts today (1 July 2026 – $1,004.90/week, $26.44/hour, casual $33.05)
  37. Fair Work Commission: Annual Wage Review 2026 ([2026] FWCFB 3500, announced 2 June 2026)
  38. ATO: Salary sacrificing for employees
  39. Fair Work Ombudsman: Part-time employees (pro-rata entitlements)
  40. Fair Work Ombudsman: Annual leave (4 weeks for full-time and part-time employees)
  41. ATO: Tax for employees (TFN declaration, no tax-free threshold for a second job, income statements finalised by 14 July)