Home / Guides / Tax, super and packaging
Base Salary Calculator: How Your Pay Compares to the Australian Average
Use a base salary calculator to see where your annual pay sits on the Australian salary index. Compare your gross earnings to the national line of $108,352.
The base salary calculator helps you find your salary index by dividing your yearly gross by the national average of $108,352 and multiplying by 100.
What Is a Base Salary Calculator?
A base salary calculator is a tool that takes your annual gross pay – the amount you earn before tax, super, and other deductions – and tells you where that figure sits on the Australian salary index. The index is a simple way to see whether your pay is above or below the national line. The line is set at 100, which equals the full-time adult ordinary-time earnings published by the Australian Bureau of Statistics. For May 2026 that figure is $108,352 per year.
If your base salary is $80,000, your index is about 73.8. If it's $130,000, your index is about 120. The calculator does the maths for you, but you can also work it out by dividing your annual base salary by $108,352 and multiplying by 100.
How the Salary Index Works
The salary index is a benchmark, not a quote for any particular job or award classification. It uses the ABS Average Weekly Earnings survey, which measures ordinary-time earnings for full-time adults. That means it excludes overtime, bonuses, and super. The index is useful for comparing broad pay levels across states, industries, and over time.
For example, the national minimum wage from 1 July 2026 is $26.44 per hour, or $52,255 annualised. That gives an index of 48.2 – well below the national line. On the other hand, the mining industry index is 154.7, meaning the typical full-time adult in mining earns about 55% more than the national average.
When you use a base salary calculator, you're comparing your own base pay against these benchmarks. It's a starting point for understanding your position in the Australian labour market.
State Benchmarks
Your location matters. The salary index varies by state because of differences in industry mix, cost of living, and award coverage. According to the ABS data, the state indices are:
- ACT: 109.9 ($119,090 annualised)
- WA: 106.9 ($115,825)
- NSW: 101.2 ($109,658)
- VIC: 98.0 ($106,137)
- QLD: 97.9 ($106,064)
- NT: 95.2 ($103,173)
- SA: 94.6 ($102,450)
- TAS: 88.6 ($96,008)
If you live in Tasmania and earn $96,000, your index is about 88.6 – right on the state average. If you earn the same amount in the ACT, your index would be about 88.6 as well, but the state average is higher, so you'd be below the local norm. A base salary calculator that lets you select your state can give you a more relevant comparison. You can explore more on our states page.
Industry Benchmarks
Industry is another big factor. The salary index for selected industries shows wide gaps:
- Mining: 154.7
- Professional, scientific and technical: 114.7
- Education and training: 105.5
- Health care and social assistance: 97.8
- Retail trade: 75.9
- Accommodation and food services: 72.5
If you work in retail and earn $82,000, your index is about 75.7 – close to the industry average. But if you work in professional services and earn the same, you'd be well below the industry norm of 114.7. The industries page has more detail.
Using the Calculator with Awards and Minimum Rates
A base salary calculator doesn't replace award or enterprise agreement rates. Modern awards set minimum base rates for classifications, and many employers pay above those minima. The Fair Work Ombudsman publishes pay guides that list the minimum hourly rates for each award. For example, the national minimum wage is $26.44 per hour, but entry-level award rates can be lower – the general award floor is $25.74 per hour from 1 July 2026.
If you're on a junior rate, your base salary is a percentage of the adult minimum. The national minimum wage order sets percentages: under 16 years $9.73/hr, 16 years $12.51/hr, 17 years $15.28/hr, 18 years $18.06/hr, 19 years $21.81/hr, 20 years $25.83/hr. But a modern award can set different junior rates, so always check the specific award.
When you enter your base salary into a calculator, make sure it's your ordinary-time earnings – not including overtime, penalties, or casual loading. Casual employees often get a loading (e.g., $33.05/hr for the minimum wage) but the base salary for index comparison should be the ordinary-time rate before loading.
Super and Tax Considerations
Base salary is before super. From 1 July 2026, the super guarantee is 12% on earnings up to $270,830. So if your base salary is $80,000, your employer adds $9,600 to super. That doesn't change your index, but it's part of your total remuneration.
Tax is also separate. For a resident in 2026–27, the tax-free threshold is $18,200, then 15% up to $45,000, 30% up to $135,000, 37% up to $190,000, and 45% above. Plus a 2% Medicare levy. A base salary calculator that shows take-home pay will estimate these deductions, but remember it ignores HELP repayments, salary sacrifice, and the Medicare levy surcharge.
Caveats and Limitations
No base salary calculator can give you a precise figure for your specific job unless it has access to your award classification and employer data. The salary index is a benchmark, not a quote. If you're looking for a pay guide for your award, check the pay guides section. For a full explanation of how the index is calculated, see how the index works.
Also, the index uses gross ordinary-time earnings. If you work part-time or casual, your annual base salary may be lower than the full-time equivalent. The calculator works best for full-time employees, but you can still compare your actual earnings to the national line.
Finally, remember that the index is updated periodically by the ABS. The figures here are from May 2026. As new data comes out, the national line changes. A good base salary calculator will let you update the reference year.
Summary
A base salary calculator is a straightforward way to see where your pay sits on the Australian salary index. Enter your annual gross base salary, and it returns an index number relative to the national average of $108,352. Use it with state and industry benchmarks for context, but always check award rates and your employment contract for the actual minimum or agreed pay. For more topics, visit our topics page.
Questions people ask
What is a base salary calculator?
A base salary calculator compares your annual gross pay to the national average using the salary index. Enter your yearly base salary (before super and tax) to see your index number. The index shows how your pay sits relative to the full-time adult ordinary-time earnings line of $108,352.
How do I calculate my salary index?
Divide your annual base salary by $108,352 (the national line) and multiply by 100. For example, $80,000 gives an index of about 73.8, meaning your pay is about 74% of the national average. You can use a base salary calculator to do this instantly.
Does the base salary calculator include super?
No, base salary is your gross pay excluding superannuation. The salary index uses ordinary-time earnings before super. Your total package including super (currently 12% from 1 July 2026) would be higher. The calculator focuses on the base figure for comparison.