Australian Pay, Super &
Public Remuneration.
Make informed career and wealth decisions with independent mathematical models. Explore official Australian Public Service pay scales, Stage 3 personal tax calculations, superannuation compounding projections, and state civil service awards.
17 Purpose-Built Australian Financial Calculators
Every calculator on AussieSalary is built strictly from primary Australian Taxation Office (ATO), Fair Work Ombudsman, and Commonwealth legislation data. Filter by category below to find the exact model you need.
Superannuation Calculator Australia
Calculate your superannuation balance at retirement, including contributions, investment returns, and employer SG.
Launch CalculatorRetirement Calculator
Project your retirement savings and income with our comprehensive retirement planning calculator.
Launch CalculatorChild Care Subsidy Calculator
Calculate your Child Care Subsidy (CCS) entitlement based on family income, activity level, and care type.
Launch CalculatorQLD Land Tax Calculator
Calculate Queensland land tax based on your taxable land value, ownership type, and applicable exemptions.
Launch CalculatorQLD Vehicle Stamp Duty Calculator
Calculate stamp duty on vehicle transfers in Queensland based on vehicle market value and engine type.
Launch CalculatorQLD Payroll Tax Calculator
Calculate Queensland payroll tax, mental health levy, and regional discount for your business wages.
Launch CalculatorQLD Transfer Duty Calculator
Calculate Queensland property transfer duty (stamp duty) including home concessions and foreign purchaser surcharges.
Launch CalculatorBoost to Buy QLD Calculator
Check your eligibility and calculate your shared equity amount under the Queensland Boost to Buy scheme.
Launch CalculatorWorkCover Premium Calculator QLD
Estimate your Queensland WorkCover insurance premium based on industry rate, wages, and claims history.
Launch CalculatorLong Service Leave Calculator Australia
Estimate NSW and Queensland long service leave entitlements, pro-rata payouts, eligibility timelines and gross leave value from your service dates and ordinary pay.
Launch CalculatorLong Service Leave Calculator QLD
Calculate your Queensland long service leave entitlements, payout amounts, and eligibility based on years of service.
Launch CalculatorPenalty Rates Calculator Australia
Estimate your Australian penalty rates based on your hourly pay, employment type, award, shift times, overtime, weekends and public holidays.
Launch CalculatorCommonwealth Rent Assistance Calculator
Calculate your estimated Commonwealth Rent Assistance (CRA) payment based on your rent, relationship status, and household type under 2026 Centrelink rules.
Launch CalculatorRent Affordability Calculator Australia
Work out how much rent you can afford from salary or take-home pay, household income, debt repayments and savings goals.
Launch CalculatorElectricity Bill Calculator Australia
Estimate electricity bills from kWh usage, supply charges, time-of-use rates, solar feed-in and appliance costs.
Launch CalculatorBAS Calculator Australia
Estimate GST for your Business Activity Statement — Simpler BAS (G1, 1A, 1B) or full reporting, net GST payable or refund, optional PAYG instalments.
Launch CalculatorNovated Lease Calculator Australia
Estimate novated lease repayments, salary sacrifice deductions, FBT (including the EV exemption and post-2025 PHEV rules), take-home pay impact and savings vs paying with after-tax income.
Launch CalculatorAnnual Leave Payout Calculator Australia
Estimate your unused annual leave payout on resignation or termination — gross value, leave loading, ATO Schedule 7 tax withholding and the super treatment.
Launch CalculatorAPS Salary Calculator 2025–26
Calculate your APS take-home pay, fortnightly salary, 15.4% employer super, and total package for any classification level from APS 1 to SES Band 3.
Launch CalculatorUnderstanding Australian Income Tax & Take-Home Pay
Australian individual taxation operates under a progressive Pay-As-You-Go (PAYG) withholding framework administered by the ATO. Discover how marginal tax brackets, Medicare levies, and statutory offsets shape your net pay.
When evaluating an employment offer or projecting your annual household finances, your headline gross base salary is merely the starting point. Your actual take-home earnings are determined after deducting progressive marginal income tax, the universal 2.0% Medicare Levy, any applicable Medicare Levy Surcharge (MLS), and compulsory student debt repayments under the Higher Education Loan Program (HELP/HECS).
The Revised Stage 3 Income Tax Brackets (2024–25 to 2026–27)
Following amendments enacted by the Australian Parliament, the revised Stage 3 tax structure took effect on 1 July 2024 and remains the benchmark for 2025–26 and 2026–27. These reforms lowered the initial marginal rate from 19% down to 16%, retained the 37% bracket, and raised the top threshold to $190,000 to deliver relief across middle-income households.
| Taxable Income Bracket | Marginal Rate | Base Tax Payable | Excess Formula |
|---|---|---|---|
| $0 to $18,200 | 0% | $0 | Nil tax payable |
| $18,201 to $45,000 | 19% | $0 | 19c for each $1 over $18,200 |
| $45,001 to $135,000 | 30% | $5,092 | 30c for each $1 over $45,000 |
| $135,001 to $190,000 | 37% | $32,092 | 37c for each $1 over $135,000 |
| $190,001 and above | 45% | $52,432 | 45c for each $1 over $190,000 |
Medicare Levy & Surcharge Thresholds
Most resident taxpayers pay an additional 2.0% Medicare Levy calculated on total taxable income. Low-income thresholds provide a complete or partial exemption for individuals earning under $26,000 ($41,089 for seniors and pensioners). If you do not hold complying private hospital health cover and your income exceeds the Medicare Levy Surcharge (MLS) threshold—$97,000 for singles and $194,000 for families—you face an extra surcharge penalty ranging between 1.0% and 1.5%.
The 2025 Universities Accord HECS/HELP Reform
Under the Universities Accord (Student Support and Other Measures) Act 2025, the Commonwealth eliminated the long-criticized cliff-edge HECS repayment system. From 1 July 2025:
Annual Pay Breakdown
$95,000 Gross Resident ExampleThe Australian Superannuation System: Rules, Caps & Compounding
With over $3.9 trillion under management, Australia’s superannuation system represents one of the world’s most sophisticated compulsory defined-contribution retirement models. Learn how to maximize your nest egg and navigate strict statutory boundaries.
Superannuation is designed to provide income in retirement through compounding investment returns and tax-concessional contributions. Employer contributions are mandated under the Superannuation Guarantee (Administration) Act 1992, which requires employers to contribute a percentage of Ordinary Time Earnings (OTE) on at least a quarterly basis.
The Super Guarantee Escalation Schedule
The legislated path for the Super Guarantee increases has reached its statutory destination:
- 2023–24: 11.0% statutory rate
- 2024–25: 11.5% statutory rate
- 2025–26 and ongoing: 12.0% statutory rate
For an employee earning $100,000 base salary, the transition from 11.5% to 12.0% represents an extra $500 invested into compound growth each year. Over a 30-year accumulation period at a 7% nominal annual return, that single 0.5% differential alone generates over $47,000 in additional retirement wealth.
Concessional vs. Non-Concessional Contributions
To maintain equity across the tax system, the ATO strictly caps annual contributions into superannuation funds:
| Contribution Type | Annual Cap (FY 2025–26) | Tax Rate Inside Fund | Eligibility Criteria |
|---|---|---|---|
| Concessional (Pre-Tax) | $30,000 | 15% (30% if Division 293 applies) | Includes employer SG, salary sacrifice, and personal deductible contributions. |
| Non-Concessional (After-Tax) | $120,000 | 0% on contribution (0% tax free) | Total Super Balance (TSB) must be under $1.9M on 30 June prior. |
5-Year Carry-Forward Rule
If your Total Super Balance was under $500,000 on 30 June of the previous FY, you can carry forward unused concessional cap room for up to 5 rolling years to offset high income tax years.
High Earner Division 293
If your combined adjusted taxable income plus concessional super contributions exceeds $250,000, the ATO assesses an extra 15% tax on excess contributions, raising effective contribution tax to 30%.
Preservation Age 60 & TTR
Preservation age is now universally 60 years for all Australians born post-1964. Transition to Retirement (TTR) pensions permit annual drawdowns between 4% and a maximum of 10% while still employed.
The Retirement Phase: 0% Tax on Earnings & Minimum Drawdowns
Once you retire after reaching preservation age or turn 65, you can transfer up to the general Transfer Balance Cap into a tax-free account-based pension. Inside the retirement pension phase:
- Zero Tax on Investment Earnings: Capital gains, dividends, and interest generated by your pension assets are taxed at 0% (down from 15% in accumulation).
- Tax-Free Pension Payments: All withdrawals and regular income streams drawn by members aged 60 and over are 100% tax-free in their personal hands.
- Mandatory Statutory Drawdowns: The Commonwealth mandates minimum annual drawdown percentages based on age to prevent super from being used purely as an estate planning vehicle (4% for under 65, 5% for ages 65–74, 6% for 75–79, and 7% for 80–84).
Fee Drag & The APRA Superannuation Performance Test
Under legislation enforced by the Australian Prudential Regulation Authority (APRA), default MySuper products are subjected to an annual statutory performance and fee test. A difference of just 0.75% in annual administration and investment fees can erode more than $120,000 from a worker’s final balance over a 35-year compounding horizon. Our Super Balance Projector allows you to model the exact drag of fund fee structures on your final balance.
Australian Public Service (APS) & Civil Service Remuneration
The Australian Public Service represents over 170,000 Commonwealth employees across more than 100 federal agencies. Explore official base pay grades, the landmark 2024–2027 enterprise bargaining framework, and the standard 15.4% employer superannuation benefit.
Unlike private enterprise where remuneration is negotiated on an ad-hoc basis, Commonwealth civil service pay structures follow strict, standardized classification levels defined by the Australian Public Service Commission (APSC). Positions range from entry-level APS 1 roles to senior executive leaders directing major national policies.
The 2024–2027 APS Statement of Common Conditions Pay Rises
Following landmark centralized service-wide enterprise bargaining, the Australian Government and public sector unions ratified the APS Statement of Common Conditions. This historic agreement established universal pay increase milestones across federal departments:
- March 2024: 4.0% pay increase across all classifications
- March 2025: 3.8% pay increase across all classifications
- March 2026: 3.4% pay increase across all classifications
APS Classification Pay Ranges & 15.4% Super Guarantee
Every ongoing APS employee receives a statutory 15.4% employer superannuation contribution, providing substantial long-term wealth building compared to the 12.0% national minimum. Below are the verified salary bands for the current financial year:
| Classification Level | Base Salary Range (Excl. Super) | Employer Super (15.4%) | Total Package (Base + Super) | Typical Federal Roles |
|---|---|---|---|---|
| APS 1 | $49,592 – $54,981 | $7,637 – $8,467 | $57,229 – $63,448 | Administrative Assistant, Records Officer |
| APS 2 | $57,430 – $63,980 | $8,844 – $9,853 | $66,274 – $73,833 | Customer Service Officer, Administrative Officer |
| APS 3 | $67,875 – $74,980 | $10,453 – $11,547 | $78,328 – $86,527 | Client Contact Officer, Administrative Support |
| APS 4 | $77,865 – $86,500 | $11,991 – $13,321 | $89,856 – $99,821 | Team Leader, Program Support Officer |
| APS 5 | $88,085 – $97,400 | $13,565 – $15,000 | $101,650 – $112,400 | Policy Officer, Project Officer |
| APS 6 | $100,190 – $118,780 | $15,429 – $18,292 | $115,619 – $137,072 | Senior Policy Officer, Senior Analyst |
| EL 1 | $120,750 – $143,200 | $18,596 – $22,053 | $139,346 – $165,253 | Director, Senior Manager |
| EL 2 | $150,800 – $182,500 | $23,223 – $28,105 | $174,023 – $210,605 | Assistant Secretary, Senior Director |
| SES Band 1 | $200,000 – $280,000 | $30,800 – $43,120 | $230,800 – $323,120 | Deputy Secretary, First Assistant Secretary |
| SES Band 2 | $280,000 – $370,000 | $43,120 – $56,980 | $323,120 – $426,980 | Secretary, Deputy Secretary |
| SES Band 3 | $370,000 – $620,000 | $56,980 – $95,480 | $426,980 – $715,480 | Secretary (Dept Head), Chief Executive Officer |
| APS Graduate | $68,000 – $78,000 | $10,472 – $12,012 | $78,472 – $90,012 | Departmental Graduate Program, Cadetships |
APS Salary Point Increments & Performance Progression
Within each APS classification band, agencies maintain internal salary steps (often numbered pay points 1 through 4). New recruits generally enter at the minimum salary step for their classification (such as APS 5.1). Under agency enterprise agreements, employees advance by one salary point each year upon achieving a satisfactory or higher rating in their annual performance cycle, ensuring steady, predictable wage progression until reaching the top of the band.
Agency Enterprise Agreements & Portfolio Specialization
While the APS Statement of Common Conditions standardizes overarching leave, flexible working arrangements, and baseline pay increases, individual Commonwealth departments—including the Australian Taxation Office (ATO), the Department of Defence, Services Australia, and the Department of Home Affairs—maintain distinct operational allowances, overtime conditions, and tailored technical work schedules.
Need to simulate your exact fortnightly take-home pay under your specific APS increment? Use our dedicated APS Salary & Super Calculator.
Federal Disciplines & Specialized Government Role Guides
AussieSalary indexes the entire spectrum of specialized public sector career streams. Use the interactive explorer below to view pay bands, qualifications, and department allowances across all 62 indexed roles.
Federal Science
Research salaries, APS bands, field allowances, and career progression across CSIRO, ANSTO, Geoscience Australia, and BOM.
Marine Biologist
APS 4–6Biologist
APS 4–6Research Scientist
APS 6–EL 1Ocean Biologist
APS 4–6Wildlife Biologist
APS 4–6Meteorologist
APS 5–EL 1Environmental Scientist
APS 4–6Physicist
APS 6–EL 1Data Scientist
APS 6–EL 1Geologist
APS 5–EL 1Medical Physicist
APS 6–EL 2Forensic Scientist
APS 5–6Medical Scientist
APS 5–EL 1Microbiologist
APS 4–6Ecologist
APS 4–6Chemist
APS 4–6Biomedical Chemist
APS 5–EL 1Laboratory Scientist
APS 3–5State Public Sector Salaries, Certified Agreements & Taxes
State governments manage Australia’s frontline essential workforces. Compare civil service schedules, nurse and teacher award steps, and property tax regimes across jurisdictions.
Queensland (QLD)
Primary State Portal • Full Civil Service & Taxation SuiteComprehensive Queensland public sector coverage including QLD Health Nurses & Midwives EB11 agreement, Queensland Police Service, and state revenue office calculators.
New South Wales (NSW)
Awards & LSLNSW public school teacher award structures, step increments, and NSW Long Service Leave Act provisions (2 months after 10 years).
Victoria (VIC)
Grants & DutyVictorian First Home Owner Grant ($10,000) and stamp duty exemptions up to $600,000 (concessions to $750,000).
Western Australia (WA)
Awards & GrantsWA Department of Education teacher salary scales, First Home Owner Grant ($10,000), and concessional transfer duty rates.
South Australia (SA)
Teaching AwardsSouth Australian public school teacher enterprise agreements, step progression, and band structures.
Subsidies, Leave Provisions & Workplace Tax Strategies
Household wealth is shaped by statutory benefits, tax deductions, and leave entitlements. Master the rules governing child care subsidies, novated leasing, and severance leave payouts.
Child Care Subsidy (CCS) Mechanics
Administered through Services Australia, the Child Care Subsidy (CCS) covers a percentage of child care fees for families using approved Centrelink providers. The subsidy percentage scales from a maximum of 90% for families earning up to $83,280, tapering down by 1% for each additional $5,000 of combined family income. Parents must satisfy the CCS Activity Test (combining paid work, study, or volunteering) to unlock between 16 and 100 subsidized hours per fortnight per child. Use our Child Care Subsidy Calculator to project exact gap fees.
Commonwealth Rent Assistance (CRA)
For eligible tenants receiving qualifying Centrelink payments (such as Family Tax Benefit, JobSeeker, or Age Pension), Commonwealth Rent Assistance (CRA) pays 75 cents for every dollar of private rent paid above a statutory threshold, up to legislated maximums. Use our Commonwealth Rent Assistance Calculator to check entitlements.
Long Service Leave (LSL) State Harmonization
Unlike standard annual leave governed by the National Employment Standards (NES), Long Service Leave remains governed by individual state and territory statutes:
- New South Wales: 2 months (8.67 weeks) after 10 years of service. Pro-rata payout after 5 years if employment terminates due to illness, incapacity, or pressing necessity.
- Queensland: 8.667 weeks after 10 years of continuous service. Pro-rata payout accessible after 7 years under qualified statutory conditions.
Calculate your exact accrual and gross termination payout using the NSW Long Service Leave Calculator or the QLD Long Service Leave Calculator.
Novated Leasing & The Electric Car Discount
A novated lease is a three-way agreement between an employee, employer, and finance company. Vehicle repayments and operational expenses (insurance, servicing, tyres, registration, power/fuel) are deducted directly from pre-tax salary.
Under the Federal Government’s Electric Car Discount legislation, zero and low-emission vehicles priced below the luxury car tax (LCT) threshold are 100% exempt from Fringe Benefits Tax (FBT), providing thousands of dollars in annual income tax savings. Simulate your savings with our Novated Lease Calculator.
Unused Leave Termination Tax Treatment
When resigning or facing redundancy, unused annual leave and long service leave are subject to complex ATO Schedule 7 withholding rates. Depending on whether termination occurs through voluntary resignation, genuine redundancy, or invalidity, leave is taxed either at marginal rates or capped concessional rates. Estimate your net payout using the Annual Leave Payout Calculator.
Popular Financial & Tax Guides
What is Superannuation? The Complete Guide
Understand the basics of superannuation in Australia. Learn how the super guarantee works and how to maximize your retirement savings.
Super BasicsSuperannuation Contribution Rules: Caps & Limits
Learn about concessional and non-concessional caps, carry-forward rules, and how to maximize your tax-effective contributions.
Tax TipsThe Ultimate Guide to Salary Sacrificing Super
A complete guide to salary sacrificing superannuation in Australia. Learn the tax benefits, contribution caps, and how to set it up.
Retirement PlanningCan I Withdraw My Super in Australia? Rules & Requirements
Learn exactly when and how you can access your superannuation. Covers preservation age, hardship access, and tax implications.
Retirement PlanningSuperannuation Preservation Age: Complete Detailed Guide
Learn when you can legally access your superannuation. Complete guide to preservation age, conditions of release, and retirement planning.
Retirement PlanningTransition to Retirement (TTR): Rules, Super, Age & How It Works
2026 guide to transition to retirement (TTR): preservation age, TRIS rules, 4–10% drawdowns, tax treatment, advantages, disadvantages and a TTR calculator.
Tax & StrategyLong Service Leave NSW: Entitlements, Payout, Calculator & Rules
2026 guide to long service leave in NSW: 10-year and 15/20/25-year entitlements, pro-rata after 5 years, payouts, casual and part-time rules, portable schemes and a calculator.
Tax & StrategyLong Service Leave QLD: Entitlements, 7 Years, Pay & Calculator
2026 guide to long service leave in Queensland: 8.6667 weeks after 10 years, the 7-year pro-rata rules, 13 weeks at 15 years, casual and part-time formulas, QLeave portable schemes and a calculator.
Frequently Asked Questions on Australian Pay & Super
Straightforward answers to the most common personal tax, superannuation, public service remuneration, and statutory leave questions in Australia.
Take-home pay (net pay) is calculated by starting with your gross annual taxable salary, subtracting Pay-As-You-Go (PAYG) income tax withholding and the 2.0% Medicare Levy, and adjusting for any applicable student loan repayments or tax offsets.
Under the revised Stage 3 personal income tax rates applying to the 2024–25, 2025–26, and 2026–27 financial years, tax brackets progress from 0% (up to $18,200), to 16% ($18,201 to $45,000), 30% ($45,001 to $135,000), 37% ($135,001 to $190,000), and 45% for every dollar earned over $190,000. Low-income earners benefit from the Low Income Tax Offset (LITO) of up to $700.
The Superannuation Guarantee (SG) is the statutory minimum percentage of ordinary time earnings that employers must pay into a complying superannuation fund.
The SG rate reached 11.5% on 1 July 2024 and increases to its legislated target of 12.0% on 1 July 2025. By law, employer contributions cannot be deducted from your agreed base wage unless your contract is explicitly structured on a total remuneration package (TRP) basis.
Concessional contributions (pre-tax contributions including employer SG and salary sacrifice) are capped at $30,000 per financial year ($32,500 from 2026–27). Non-concessional contributions (after-tax savings) are capped at $120,000 per year.
Under the 5-year carry-forward provision, if your total super balance (TSB) is below $500,000 on 30 June of the prior financial year, you can carry forward unused concessional cap space for up to five rolling years, allowing substantial tax deductions during high-income years.
Under the Universities Accord (Student Support and Other Measures) Act 2025, the Australian Government replaced the old cliff-edge repayment model with a progressive marginal repayment system from 1 July 2025.
The minimum repayment threshold rises from $54,435 to $67,000. Crucially, repayments are now calculated only on income above $67,000 (15% on income between $67,000 and $125,000, and 17% between $125,001 and $179,285), eliminating unfair spikes in compulsory repayments.
Under Commonwealth enterprise agreements and public sector remuneration determinations, Australian Public Service (APS) ongoing and non-ongoing employees receive a default employer superannuation contribution rate of 15.4%.
This is significantly higher than the national statutory private sector rate (12.0%). Over a 25-to-30-year civil service career, this 3.4% compound advantage provides substantially higher retirement nest eggs compared to standard private employment.
Your preservation age is the minimum age you must reach before accessing your preserved superannuation benefits. For all Australians born on or after 1 July 1964, the preservation age is 60 years.
Once you reach 60, a Transition to Retirement (TTR) income stream allows you to draw down between 4% (minimum) and 10% (statutory maximum) of your super balance per financial year while continuing to work, enabling tax-effective salary packaging or partial retirement.
The Child Care Subsidy (CCS) is determined by three variables: combined adjusted taxable family income, the recognised activity level of both parents (work, study, or volunteering), and the hourly rate cap for the approved care service type.
Families earning up to $83,280 receive the maximum subsidy rate of 90%. For earnings above this amount, the subsidy tapers down by 1% for every $5,000 of additional family income until phasing out for high-earning households.
In New South Wales, the Long Service Leave Act 1955 grants 2 months (8.67 weeks) of paid leave after 10 years of continuous service, with pro-rata payout eligibility after 5 years if employment ceases due to illness, incapacity, or pressing domestic necessity.
In Queensland, the Industrial Relations Act 2016 grants 8.667 weeks after 10 years of continuous service, with pro-rata payout entitlements accessible after 7 years of service under specified statutory circumstances.
A novated lease allows an employee to bundle vehicle finance and running costs (fuel/charging, maintenance, registration, insurance) into regular pre-tax and post-tax salary deductions, reducing their taxable gross income.
Under the Treasury Laws Amendment (Electric Car Discount) Act, zero-emission electric vehicles with a retail purchase price below the luxury car tax (LCT) threshold are 100% exempt from Fringe Benefits Tax (FBT), maximizing tax savings for eligible Australian motorists.
Property transfer duty (stamp duty) is levied by state revenue offices. In Queensland, first home buyers benefit from full transfer duty exemptions on homes up to $700,000 and partial concessions up to $800,000, alongside the $30,000 First Home Owner Grant for new properties.
In Victoria, stamp duty is completely exempt up to $600,000 with concessions to $750,000 plus a $10,000 grant. In Western Australia, first home concessions apply up to $450,000 ($530,000 partial) alongside a $10,000 grant.
Built on Independence,
Not Bank Commissions.
AussieSalary is an independent Australian financial intelligence platform. We are not owned by, affiliated with, or funded by any retail bank, superannuation fund, wealth management advisory, or mortgage brokerage.
Our calculators and guides are engineered from publicly available Australian Taxation Office determinations, Commonwealth Acts, and official Enterprise Bargaining Agreements. We earn $0 in financial referral fees or credit commissions.
Official Statutory Data Sources
All data models on this portal cite primary Commonwealth and State legislation: