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Convert between annual, monthly, fortnightly, weekly, daily and hourly pay, and see your exact take-home pay after income tax, Medicare levy, HECS-HELP and super.
Updated: 6 August 2026 · Reviewed by Mohsin Iqbal · 16 min read
Estimates only, for planning purposes — not financial or tax advice. Confirm your exact take-home pay via ATO myTax or a registered tax agent.
⏱️ Last reviewed: 6 August 2026 · Written and reviewed by Mohsin Iqbal under our editorial policy and calculation methodology. Tax rules change — always confirm your position with the ATO or a registered tax agent.
📖 Approx. 16 min read💰 2026–27 & 2025–26 ATO rates🔄 Updated 6 August 2026
On $100,000 gross in 2026–27, take-home pay is approximately $77,480 — an effective tax rate of about 22.5%, well below your 30% marginal rate.
Superannuation Guarantee is 12% of ordinary time earnings — usually paid on top of your salary, not out of it, unless quoted as a "total package."
The Medicare levy (2%) and the Medicare Levy Surcharge (1–1.5%) are separate charges with separate thresholds — this calculator models both correctly.
HECS-HELP repayments are not reduced by salary sacrifice — reportable super contributions are added back specifically to prevent this.
This calculator supports both the current 2026–27 year and 2025–26, and converts cleanly between annual, monthly, fortnightly, weekly, daily and hourly pay.
Quick Answer
Take-home pay is your gross salary minus income tax, the Medicare levy, and any HECS-HELP repayment, salary sacrifice or work deductions. On $100,000 gross in 2026–27 with no HECS debt and private health cover, take-home pay is approximately $77,480 a year — about $6,457 a month or $2,980 a fortnight. Superannuation (12%) is calculated separately and usually paid on top of your salary. Enter your own figures into the calculator above, including pay period, super arrangement, HECS status and private health cover, for an exact result.
Gross Salary vs Net Take-Home Pay
Your gross salary is the total amount your employer pays before any deductions. Your net take-home pay is what actually reaches your bank account, after income tax, the Medicare levy, and any HECS-HELP repayment, salary sacrifice or other deductions have been removed. The gap between the two grows as income rises: at $50,000 gross (2026–27), take-home is about 87.5% of gross; at $200,000, it drops to around 70%, reflecting Australia's progressive tax system.
Australian Tax Brackets
Australia uses a progressive tax system — you pay increasing rates on each portion of income above a threshold, not your top rate on everything you earn. The resident tax rates for 2026–27 (the current year) and 2025–26 are shown below; non-resident tax rates are structured differently, with no tax-free threshold and a flat 30% rate on income up to $135,000.
Taxable Income
2026–27 Rate
2025–26 Rate
$0 – $18,200
0%
0%
$18,201 – $45,000
15%
16%
$45,001 – $135,000
30%
30%
$135,001 – $190,000
37%
37%
$190,001+
45%
45%
ℹ️ The second bracket dropped from 16% to 15% for 2026–27 — every resident earning above $45,000 saves an extra $268 a year from this change alone, on top of whatever else has changed in their circumstances.
Non-Resident Tax Rates
Foreign residents for tax purposes are taxed differently — no tax-free threshold applies, and rates are structured as follows for both 2026–27 and 2025–26:
Taxable Income
Rate
$0 – $135,000
30%
$135,001 – $190,000
37%
$190,001+
45%
Foreign residents also don't pay the Medicare levy or receive LITO. Residency for tax purposes depends on your actual living situation and ties to Australia — not your visa type or citizenship alone. This calculator assumes Australian resident status; foreign resident and Working Holiday Maker rates are covered on our Income Tax Calculator.
How PAYG and Income Tax Work
Your employer withholds an estimate of your tax from each pay under the PAYG (Pay As You Go) system, based on your annualised income, tax brackets, the Low Income Tax Offset (LITO), and any HECS debt or Medicare exemption you've declared. This isn't your final tax bill — it's reconciled against your actual liability when you lodge your tax return, which can result in a refund or an amount owing. LITO provides up to $700 off your tax bill for incomes under $37,500, phasing out completely at $66,667 — applied automatically, with no need to claim it. See our PAYG Withholding Calculator for a dedicated per-pay-period breakdown, or our Tax Return Calculator to estimate your refund or amount owing at year-end.
Medicare Levy and Medicare Levy Surcharge
The Medicare levy is 2% of taxable income, charged on almost all Australian residents to help fund Medicare, with a reduced or nil levy for incomes below $35,013 (2026–27). The Medicare Levy Surcharge (MLS) is a completely separate, additional charge of 1–1.5% that applies only to higher earners without private hospital cover — starting at $105,000 for singles in 2026–27. Toggle "Private hospital cover" in the calculator above to see the difference this makes to your result, or see our Medicare Levy Calculator for a page dedicated entirely to this distinction.
Superannuation: Salary vs Total Package
Superannuation Guarantee (SG) contributions are 12% of your ordinary time earnings, paid by your employer directly into your super fund. Critically, super is paid on top of your salary in most job offers, not deducted from it — unless you were specifically quoted a "total package" figure. If your contract says "$80,000 + super," you receive $80,000 in salary and $9,600 in super separately. If it says "$89,600 total package including super," your base salary is approximately $80,000, with the remainder being super. Toggle "Super included in salary?" in the calculator above to model whichever applies to your offer, and see our Super Contributions Calculator if you're considering additional voluntary contributions.
How HECS-HELP Affects Take-Home Pay
If you have a HECS-HELP debt, compulsory repayments are withheld from your pay once your repayment income exceeds the threshold — $69,528 for 2026–27. Repayments use a marginal system: 15 cents for every dollar above the threshold, rising to 17 cents above the middle threshold. On $90,000 income in 2026–27, that's approximately $3,071 a year, reducing take-home pay to about $67,609. Salary sacrifice does not reduce your HECS repayment — reportable super contributions are added back specifically to close this loophole. See our HECS-HELP Calculator for a dedicated repayment and payoff projection.
Salary Sacrifice
Salary sacrifice redirects part of your pre-tax salary into superannuation, reducing your taxable income. On a $100,000 salary (2025–26) with $10,000 salary sacrifice, taxable income drops to $90,000, and take-home pay falls by only $6,800 — less than the full $10,000 sacrificed — because you also pay less income tax and Medicare levy on the reduced taxable income. The sacrificed amount is taxed at 15% inside super instead of your marginal rate, which is why this is a common strategy for middle-to-higher income earners. See our Salary Sacrifice Guide for a deeper look at caps and eligibility.
Converting Between Pay Periods
Convert From
To Annual
To Monthly
To Fortnightly
To Weekly
Annual
—
÷ 12
÷ 26
÷ 52
Monthly
× 12
—
× 12 ÷ 26
× 12 ÷ 52
Fortnightly
× 26
× 26 ÷ 12
—
÷ 2
Weekly
× 52
× 52 ÷ 12
× 2
—
Hourly (38hr week)
× 1,976
× 1,976 ÷ 12
× 76
× 38
A common mistake is assuming fortnightly pay × 2 equals monthly pay — it doesn't, since there are 26 fortnights but only 12 months in a year (52 weeks ÷ 12 months = 4.33 weeks per month, not exactly 4).
Casual, Part-Time and Full-Time Pay
Casual employees typically receive a casual loading (commonly 25%) on top of the equivalent full-time hourly rate, compensating for the absence of paid leave entitlements. Part-time employees receive the same entitlements as full-time staff on a pro-rata basis according to their contracted hours. All three employment types are taxed identically based on total annual income — there's no different tax treatment for casual versus permanent income, only different underlying pay structures. If you're weighing up an employee role against contracting work, see our Contractor vs Employee Calculator to compare the two more fully.
Overtime and Your Salary
Overtime isn't taxed at a special higher rate — it's taxed at your normal marginal rate, the same as any other income. However, a large overtime payment in a single pay period can trigger higher-than-usual withholding for that pay, since PAYG withholding calculates as if you earned that rate every pay period — this reconciles correctly at tax time. See our Overtime Calculator for a dedicated breakdown including penalty rates.
Comparing Job Offers Quoted Differently
Two job offers with the same headline number can be worth meaningfully different amounts, depending on whether super is quoted on top or included. This is one of the most common — and easiest to miss — mistakes when comparing offers.
Offer
Base Salary
Super
Total Value
Net Take-Home
A: "$95,000 + super"
$95,000
$11,400
$106,400
$74,080
B: "$100,000 total package"
$89,286
$10,714
$100,000
$70,194
Offer A has the lower headline figure but is worth $6,400 more in total value and about $3,886 more in annual take-home pay, since its base salary — not a shrunk-down base — is what tax is calculated on. Always ask explicitly whether a quoted figure includes super before comparing offers directly, and use the "Super included in salary?" toggle in the calculator above to model each scenario properly. If you're evaluating a raise rather than a new offer, our Pay Rise Calculator shows the exact after-tax impact of a salary increase.
Salary Take-Home Pay Examples (2026–27)
These examples assume an Australian resident with no HECS debt, no salary sacrifice, and private hospital cover (so no MLS applies).
Gross Annual
Income Tax
Medicare (2%)
Net Annual
Monthly
Fortnightly
$50,000
$5,270
$1,000
$43,730
$3,644
$1,682
$65,000
$9,995
$1,300
$53,705
$4,475
$2,066
$80,000
$14,520
$1,600
$63,880
$5,323
$2,457
$100,000
$20,520
$2,000
$77,480
$6,457
$2,980
$120,000
$26,520
$2,400
$91,080
$7,590
$3,503
$150,000
$36,570
$3,000
$110,430
$9,203
$4,247
$180,000
$47,670
$3,600
$128,730
$10,728
$4,951
$200,000
$55,870
$4,000
$140,130
$11,678
$5,390
Add HECS repayments, salary sacrifice, or Medicare Levy Surcharge using the full calculator above for figures specific to your circumstances.
Real-Life Examples with HECS and Salary Sacrifice
Scenario
Tax
Medicare
HECS
Net Take-Home
$60,000, standard
$8,420
$1,200
—
$50,380
$85,000, standard
$16,020
$1,700
—
$67,280
$110,000, with HECS debt
$23,520
$2,200
$6,071
$78,209
$150,000, with $15,000 salary sacrifice
$31,020
$2,700
—
$101,280
The $150,000 example shows salary sacrifice's real effect clearly: without any sacrifice, take-home on $150,000 (2026–27) is $110,430; sacrificing $15,000 into super brings taxable income down to $135,000, reducing take-home to $101,280 — a drop of $9,150, noticeably less than the full $15,000 sacrificed, because of the tax and Medicare levy saved along the way.
Common Mistakes
Confusing marginal rate with effective rate. Being "in the 30% bracket" doesn't mean 30% of your whole income goes to tax — only the portion within that bracket does. Your effective rate is always lower.
Assuming fortnightly pay × 2 equals monthly pay. It doesn't — see the conversion table above.
Assuming super comes out of a quoted salary figure. Only true for "total package" offers — otherwise super is paid on top.
Assuming salary sacrifice reduces HECS repayments. It doesn't — reportable super contributions are added back specifically to prevent this.
Using last year's tax brackets by habit. The second bracket rate changed from 16% to 15% for 2026–27 — always confirm which financial year applies.
Who Should Use This Calculator?
💼 Employees checking take-home pay before accepting a new role or negotiating salary.
📊 Job seekers comparing offers quoted differently (base salary vs total package including super).
🎓 Graduates and HECS debt holders wanting to see the real impact of compulsory repayments.
⏱️ Casual and part-time workers converting hourly or weekly rates to annual equivalents.
🧾 Anyone finalising a 2025–26 return after 30 June 2026, who needs the correct prior-year rates rather than the current year's.
Frequently Asked Questions
Subtract income tax, the Medicare levy, and any HECS repayment or salary sacrifice from your gross salary. Use the calculator above to do this automatically using current ATO rates for your selected financial year.
Your take-home pay is your gross salary minus income tax, Medicare levy, and any other deductions like HECS repayments or salary sacrifice. On $100,000 gross (2026–27, no HECS, no MLS), take-home pay is approximately $77,480 a year.
It depends on your taxable income, residency, HECS status, and any offsets. Australia uses progressive brackets from 0% to 45%, plus a 2% Medicare levy for most residents. Enter your salary into the calculator above for your exact figure.
Not directly, if super is paid on top of your salary (the most common arrangement) — it's a separate employer contribution. If your salary was quoted as a "total package including super," then yes, it reduces your effective base salary and therefore your take-home pay calculation.
Your employer annualises your pay, applies current tax brackets, the Low Income Tax Offset, Medicare levy, and any declared HECS debt, then divides the result back to your pay frequency. This is an estimate, reconciled at tax time via your tax return.
It depends on your annualised income and circumstances — select "Week" as the pay period in the calculator above and enter your weekly amount for an exact figure, including the weekly breakdown in the results table.
Gross salary is your total pay before any tax, Medicare levy, HECS repayment or other deductions are removed — the figure usually quoted in job advertisements and employment contracts.
Net salary (take-home pay) is what actually lands in your bank account after income tax, Medicare levy, and any other deductions are subtracted from your gross salary.
No — overtime is taxed at your normal marginal rate, the same as any other income. A large one-off overtime payment can trigger higher withholding for that specific pay period, but this reconciles correctly at tax time.
Divide your annual salary by 26 (the number of fortnights in a year). Select "Fortnight" in the calculator above, or enter your annual salary and read the fortnightly figure directly from the results table.
Work backwards by trying different gross figures in the calculator above until the net take-home amount matches your target — there's no simple formula since tax brackets are progressive, so small adjustments are usually needed to land precisely.
Yes — salary sacrifice reduces your taxable income, lowering your income tax and Medicare levy. On $100,000 with $10,000 sacrificed (2025–26), take-home pay falls by only about $6,800, less than the full amount sacrificed, because of the tax saved.
12% of your ordinary time earnings, the current Superannuation Guarantee rate, reached on 1 July 2025 and unchanged for 2026–27. This is paid directly into your nominated super fund, separate from your take-home pay.
Yes — toggle "HECS/HELP debt?" to "Yes" in the calculator above to include your compulsory repayment in the take-home pay calculation, using the current marginal repayment system.
It depends on your income, residency status, and any offsets or debts — Australia's progressive system means your effective rate is always lower than your top marginal rate. Use the calculator above for your exact figure.
$24.10 per hour from 1 July 2025, equivalent to approximately $914 per week or $47,557 per year for a 38-hour week. Most awards set minimum rates above this floor depending on the occupation.
In most cases, employer super is paid on top of your base salary. If your contract says "$80,000 + super," you receive $80,000 in salary and $9,600 in super separately. If it says "$89,600 total package," your base salary is approximately $80,000.
The first $18,200 of income is tax-free. Claim it by ticking "Yes" on your Tax File Number declaration when starting a job — if you have multiple jobs, only claim it from one employer, usually your main job.
No. Salary sacrifice into super reduces your taxable income, but HECS repayments are calculated on "repayment income," which adds reportable super contributions back — the ATO specifically closes this loophole.
Your marginal tax rate is the rate on your last dollar earned — for a $100,000 income (2025–26), that's 30%, plus 2% Medicare. Your effective tax rate is total tax as a percentage of total income — at $100,000, effective rate is approximately 22.8%. You never pay your marginal rate on all your income.
On a $70,000 gross salary in 2025–26: income tax approximately $11,788, Medicare levy $1,400. Total deductions approximately $13,188. Net take-home approximately $56,812 per year, or about $4,734 per month, before any HECS repayment.
Yes, mainly through salary sacrifice into super, or employer-provided benefits like novated car leases. Public hospital employees and charities often have access to broader salary packaging options under separate FBT concession arrangements.
LITO reduces income tax for lower-income earners: a maximum offset of $700 for incomes under $37,500, phasing out to $0 at $66,667. It's applied automatically in your tax assessment — you don't need to claim it separately.
Use 2026–27 for your current pay and ongoing planning, since that's the financial year running now. Use 2025–26 if you're checking or finalising a tax return for the year that ended 30 June 2026.
This calculator uses official ATO-published brackets, Medicare levy thresholds, LITO parameters, MLS tiers and HELP repayment rules for both the 2026–27 and 2025–26 years, individually verified against multiple worked examples. It's a planning estimate — for your exact figure, check your payslip or consult a registered tax agent.
Yes — toggle "Super included in salary?" to "Yes (total package)" in the calculator above if your quoted figure includes super, and it will correctly back out the base salary before calculating tax.
Yes — salary sacrifice reduces your taxable income, which the Medicare levy is calculated on, so it reduces both your income tax and your Medicare levy together, not just the tax component.
This calculator doesn't currently have a built-in side-by-side comparison view — run each salary through individually and note the results, or use the "Comparing Job Offers" worked example above as a template for comparing two offers manually.
No — the underlying annual tax calculation is identical regardless of pay frequency. Weekly and fortnightly figures are simply your annual result divided by 52 or 26 respectively; the effective rate doesn't change with pay frequency.
The same as any other wages — tax is based on your total annualised income, not your employment type. A casual worker earning the same annual total as a permanent employee pays the same tax, though casual loading itself is simply added to gross pay before tax like any other earnings.
Salary and wages, bonuses, allowances, investment income and most other earnings, minus allowable deductions like salary sacrifice and work-related expenses. It's the figure income tax, Medicare levy and HECS repayments are all calculated on.
Yes — allowances and bonuses are generally taxed as ordinary income at your marginal rate, added to your other salary for the year, the same as any other earnings.
This calculator assumes a full financial year of the entered income. If you only worked part of the year, your actual annual tax liability may differ, since you'd still receive the full $18,200 tax-free threshold against a lower total annual income — consult our Tax Return Calculator or a tax agent for a part-year-specific estimate.
Small differences are normal — payroll software may round intermediate steps differently, and per-pay-period ATO withholding tables use slightly different formulas than the smooth annual calculation used here. Expect results within roughly 1–2% of your actual payslip, not an exact match to the cent.
Take-home pay comes down to gross salary minus income tax, the Medicare levy, and any HECS repayment, salary sacrifice or deductions — with superannuation calculated separately on top in most cases. Use the calculator above with your own figures, including pay period, private health cover, and HECS status, for an accurate, year-specific result covering both 2026–27 and 2025–26.