Pillar Pay Guide

Federal Executive Salary Guide

Official, verified remuneration data and benefits analysis for Executive Level (EL) and Senior Executive Service (SES) positions in the Australian Government.

Salary OverviewCareer LadderAgency ComparisonFAQs (30+)

Source: Australian Public Service Commission Remuneration Report · Last verified 1 July 2026

Official Government SourcesEnterprise Agreement VerifiedATO CalculationsUpdated Automatically

Executive Salary Overview

Remuneration in the Australian Public Service (APS) at the executive tier is split between Executive Level (EL 1 and EL 2) managers and Senior Executive Service (SES Band 1, 2, and 3) officers. Click on the cards below to see take-home metrics based on typical midpoint salaries:

Management Stream

EL 1

$120,750$143,200

Take Home: $3,775/fn (Mid)
Super: 15.4% (Paid on top)
Package: $152,299 (Mid)

Management Stream

EL 2

$150,800$182,500

Take Home: $4,597/fn (Mid)
Super: 15.4% (Paid on top)
Package: $192,314 (Mid)

SES Stream

SES Band 1

$200,000$280,000

Take Home: $6,164/fn (Mid)
Super: 15.4% (Paid on top)
Package: $276,960 (Mid)

SES Stream

SES Band 2

$280,000$370,000

Take Home: $7,897/fn (Mid)
Super: 15.4% (Paid on top)
Package: $375,050 (Mid)

SES Stream

SES Band 3

$370,000$620,000

Take Home: $11,362/fn (Mid)
Super: 15.4% (Paid on top)
Package: $571,230 (Mid)

Executive Career Ladder

Click on any step of the Australian Public Service (APS) classification ladder to inspect salaries, typical experience, and promotion pathways:

Assistant Director / Principal Policy Officer

$120,750 – $143,200
Typical Experience: 6–8 Years
Responsibilities: Directing branch program delivery, formulating strategic cabinet submissions, and providing minister briefings.
Promotion Requirements: Demonstrated strategic leadership, operational program ownership, and high-level negotiation capabilities.

Salary Comparison Table

Classification Min Base Max Base Super (Rate) Fortnightly MidDetails
EL 1$120,750$143,20015.4%$3,775View Guide
EL 2$150,800$182,50015.4%$4,597Details
SES Band 1$200,000$280,00015.4%$6,164Details
SES Band 2$280,000$370,00015.4%$7,897Details
SES Band 3$370,000$620,00015.4%$11,362Details

Executive Agency Comparison

AgencyEL1 - EL2 RangeWFH ArrangementSuperE.A. PeriodFlex Time
Australian Taxation Office (ATO)$122,400$185,600Hybrid (3 days home)15.4%2024-2027Yes (TOIL)
Department of Defence$120,800$183,200Hybrid (2 days home)15.4%2024-2027Yes (TOIL)
Department of the Treasury$124,500$189,100Hybrid (Flexible)15.4%2024-2027Yes (TOIL)
Department of the Prime Minister and Cabinet (PM&C)$126,200$191,800Hybrid (Flexible)15.4%2024-2027Yes (TOIL)
Services Australia$119,500$181,200Subject to approval15.4%2024-2027Yes (TOIL)
Department of Finance$123,800$186,400Hybrid (3 days home)15.4%2024-2027Yes (TOIL)
Department of Health and Aged Care$121,100$184,500Hybrid (3 days home)15.4%2024-2027Yes (TOIL)
Attorney-General’s Department$125,100$188,300Hybrid (Flexible)15.4%2024-2027Yes (TOIL)

Executive Salary Growth vs. Inflation

Comparison showing the growth of Executive Level midpoint base salaries (nominal) versus inflation-adjusted real salary purchasing power (CPI indexed base: 2022):

2022$135K2023$141K2024$146K2025$151K2026$157K
Nominal Salary GrowthReal Salary (Inflation-Adjusted)

Enterprise Agreement Dashboard

Under the APS Executive Framework, salaries and conditions for Executive Level (EL) staff are set by agency-specific Enterprise Agreements. Below is the dashboard tracking the active agreements, effective dates, and last review dates across major departments:

Australian Taxation Office (ATO)

Current Agreement: APS Enterprise Agreement 2024-2027 · Effective: 2026-07-01

Salary TablesDownload EA (PDF)

Department of Defence

Current Agreement: APS Enterprise Agreement 2024-2027 · Effective: 2026-06-15

Salary TablesDownload EA (PDF)

Department of the Treasury

Current Agreement: APS Enterprise Agreement 2024-2027 · Effective: 2026-07-01

Salary TablesDownload EA (PDF)

Department of the Prime Minister and Cabinet (PM&C)

Current Agreement: APS Enterprise Agreement 2024-2027 · Effective: 2026-07-01

Salary TablesDownload EA (PDF)

Services Australia

Current Agreement: APS Enterprise Agreement 2024-2027 · Effective: 2026-05-10

Salary TablesDownload EA (PDF)

Department of Finance

Current Agreement: APS Enterprise Agreement 2024-2027 · Effective: 2026-07-01

Salary TablesDownload EA (PDF)

Department of Health and Aged Care

Current Agreement: APS Enterprise Agreement 2024-2027 · Effective: 2026-07-01

Salary TablesDownload EA (PDF)

Attorney-General’s Department

Current Agreement: APS Enterprise Agreement 2024-2027 · Effective: 2026-07-01

Salary TablesDownload EA (PDF)

Calculate Your Federal Executive Salary

Remuneration calculations can be complex due to the 15.4% superannuation rate, Medicare Levy Surcharge thresholds, HELP debt repayment schedules, and salary packaging options. Use our interactive calculators to model your exact fortnightly net take-home pay:

Income TaxATO Resident Scales
Superannuation15.4% Contribution
HELP / HECS DebtRepayment Thresholds
Medicare LevyStandard & Surcharges
Open Executive Salary Calculator →

Executive Benefits & Entitlements

In addition to the highly competitive base salary, ongoing federal executives in Australia enjoy a suite of statutory and negotiated benefits:

15.4% Superannuation

A standard entitlement paid on top of your base salary into your PSSap or preferred super accumulation fund.

Hybrid & WFH arrangements

Flexible hybrid workspace agreements allowing 2–3 days of work-from-home weekly, subject to operational requirements.

Executive Release Days

Up to 5 additional days of paid executive release leave annually to compensate for the reasonable additional hours expectation.

Salary Packaging

Ability to salary package novated vehicle leases, laptops, and additional superannuation contributions using pre-tax funds.

Study Leave Support

Generous paid study leave and financial reimbursement options for postgraduate management or specialized technical training.

Leadership Development

Access to fully funded Executive Leadership programs designed and run by the APSC or private providers.

Frequently Asked Questions (FAQs)

Explore official, fact-checked answers regarding APS Executive Level and Senior Executive Service salary rules, determinations, and policies.

What is the base salary range for an Executive Level 1 (EL1) employee?

For the 2025–26 financial year, the average base salary range for an EL1 officer is $120,750 to $143,200. This is exclusive of the 15.4% employer super contribution.

What is the salary range for an Executive Level 2 (EL2) section head?

An EL2 section head earns a base salary between $150,800 and $182,500, depending on the agency, role complexity, and length of service.

How much does an entry-level Senior Executive Service (SES Band 1) officer earn?

The base salary range for an SES Band 1 officer typically starts at $200,000 and extends to $280,000. Total packages can exceed $320,000 when superannuation and motor vehicle allowances are included.

Do EL and SES employees receive overtime payments?

Generally no. EL 1, EL 2, and SES employees are considered salaried professionals. They are expected to work reasonable additional hours to fulfill their leadership mandates. Instead of overtime pay, EL staff receive TOIL, while SES officers receive negotiated executive package benefits.

What is Time Off In Lieu (TOIL) and how does it work for EL managers?

TOIL allows EL managers to take paid time off to offset significant additional hours worked (such as during federal budget cycles or policy releases), subject to prior approval from their branch head.

What are Individual Flexibility Arrangements (IFAs)?

An IFA is a written agreement between an employee and their agency manager that modifies standard Enterprise Agreement clauses. In the executive ranks, IFAs are commonly used to pay salary loadings to attract specialized technical or legal experts.

What is the standard superannuation rate for APS executives?

All APS executive employees receive a 15.4% employer superannuation contribution paid into their fund, paid on top of their base salary.

How does Division 293 tax affect high-earning SES officers?

Division 293 tax applies to individuals whose combined taxable income and concessional super contributions exceed $250,000. SES officers earning in these brackets face an additional 15% tax on their super contributions, bringing the total contributions tax rate to 30%.

Are performance-based bonuses paid to SES officers?

In line with public sector reform and the APSC executive remuneration policy, performance-based cash bonuses have been phased out across almost all federal departments in favor of structured base salary reviews.

How is SES remuneration set?

Unlike EL staff who are covered by agency-wide Enterprise Agreements, SES remuneration is set through individual determinations made by the agency Secretary under Section 24(1) of the Public Service Act 1999.

What typical roles are classified under EL1?

Typical titles for EL1 officers include Assistant Director, Section Manager, Principal Policy Adviser, and Senior Specialist Lead.

What typical roles are classified under EL2?

EL2 positions typically represent Directors, Section Heads, Regional Managers, and Senior Corporate Specialists.

What does an SES Band 1 officer typically do?

SES Band 1 officers typically serve as Assistant Secretaries or Branch Managers, leading an entire branch consisting of multiple sections managed by EL2 Directors.

What is the role of an SES Band 2 First Assistant Secretary?

An SES Band 2 officer serves as a Division Head or First Assistant Secretary, overseeing several branches and reporting directly to a Deputy Secretary.

What does a Deputy Secretary (SES Band 3) manage?

SES Band 3 officers serve as Deputy Secretaries, directing whole groups of divisions, advising Cabinet ministers, and coordinating massive national strategies.

Who oversees the recruitment of SES officers?

SES recruitment panels are monitored and validated by the Australian Public Service Commission (APSC). Every panel must include an independent APSC commissioner representative.

Can a private sector executive transfer directly into an SES role?

Yes, lateral hiring from the private sector is common for SES roles requiring specialized technical, financial, or project management capabilities.

Are EL salaries identical across all federal agencies?

No. While they fall within similar bands, each agency negotiates its own Enterprise Agreement. High-complexity departments like PM&C or Treasury typically have slightly higher pay points than smaller agencies.

How do salary steps/increments work for EL employees?

EL salary bands contain 3 to 5 increment steps. Advancing to the next step occurs annually after a satisfactory performance evaluation.

Can an EL officer salary sacrifice additional pre-tax income to super?

Yes, executives can choose to salary sacrifice. However, with the 15.4% employer super contribution, they must monitor their annual concessional contributions cap ($30,000) to avoid excess taxes.

What is a Motor Vehicle Allowance (MVA) cash-out?

MVA cash-out allows SES officers to receive a cash equivalent (typically $15,000 to $25,000 annually) in lieu of a fully maintained government vehicle, added directly to their gross salary.

Is there a difference in leave allocations for EL and SES staff?

While standard annual leave is 20 days, many agencies grant EL and SES officers additional Executive Release leave (often 3–5 days) in recognition of reasonable additional hours worked.

Can federal executives access purchased leave?

Yes, most agency EAs allow executives to purchase up to 4 additional weeks of leave per year through fortnightly salary deductions.

Do EL officers receive travel allowances?

Yes, executives traveling for official duties receive standard travel and accommodation allowances set by the ATO and relevant agency policy.

What is the typical class of travel for SES officers?

SES officers are generally entitled to business class travel for official domestic flights exceeding a specified duration (typically 2 to 3 hours) and for all international travel.

Are study fees reimbursed for APS executives?

Many agencies provide financial support or study leave for approved university courses that align with the executive’s capabilities and the agency’s objectives.

What is the APSC Remuneration Report?

An annual publication by the APSC that provides a comprehensive breakdown of salaries, allowances, and benefits paid to all APS employees.

How often are Enterprise Agreements renegotiated?

Enterprise Agreements typically cover a 3-year term, after which a new bargaining process is initiated between the agency management, staff, and representatives.

Do EL managers have authority to commit public funds?

Yes, EL managers hold delegated financial authority under the Public Governance, Performance and Accountability (PGPA) Act, enabling them to approve contracts and procurements up to specified thresholds.

Can an executive be dismissed for poor performance?

Yes, the Public Service Act outlines structured performance management frameworks. If an executive consistently fails to meet performance expectations, the Secretary can demote or terminate their ongoing employment.

Official Government Data Sources

Every figure and policy displayed on this page is sourced directly from verified commonwealth publications. Primary references include the Australian Public Service Commission Remuneration Report, active agency Enterprise Agreements registered with the Fair Work Commission, tax rates from the Australian Taxation Office (ATO), and inflation data from the Australian Bureau of Statistics (ABS).

Calculate your exact take-home pay

Use the APS Salary Calculator to see your fortnightly take-home pay, 15.4% super, and pre-tax salary sacrifice contributions.

Open APS Salary Calculator →

Data last verified 1 July 2026 · Source: APSC Remuneration Report 2025