Minimum salary Australia: Gross pay, super, and tax explained
Understand what minimum salary Australia means, how it compares to the national minimum wage, and how super and tax affect your take-home pay. Includes index benchmarks.
The national minimum wage of $52,255 per year sits at index 48.2, well below the full-time adult ordinary-time earnings benchmark of $108,352 (index 100).
What is the minimum salary in Australia? Gross pay, super, and tax
When people search for "minimum salary Australia", they are usually asking about the legal minimum an employer must pay before tax. That minimum is the national minimum wage set by the Fair Work Commission. From 1 July 2026, it is $26.44 per hour or $1,004.90 per week for a 38-hour week, annualised $52,255. On the Salary Index, that figure sits at 48.2 – meaning it is 48.2% of the full-time adult ordinary-time earnings benchmark of $108,352 (index 100).
But the national minimum wage is only the floor for employees not covered by a modern award or enterprise agreement. Most workers are covered by an award, which sets higher minimum pay rates for specific industries and occupations. The Fair Work Ombudsman explains that award wages can be significantly higher. For example, the entry-level award floor is $25.74 per hour, and many classifications pay more. The index for retail trade is 75.9, and for accommodation and food services it is 72.5 – both well above the national minimum wage index of 48.2.
Gross pay, super, and tax on the minimum salary
The minimum salary is just the starting point for your total remuneration. Under the super guarantee, your employer must contribute 12% of your ordinary time earnings into your super fund (from 1 July 2026). On a minimum wage salary of $52,255, that adds $6,270.60 per year. Super is not part of your take-home pay, but it is a compulsory addition to your gross pay.
Tax for 2026–27: the tax-free threshold is $18,200, then 15% up to $45,000, 30% to $135,000, 37% to $190,000, and 45% above. Plus a 2% Medicare levy. A single resident earning $52,255 would pay roughly $5,092 in tax plus $1,045 Medicare levy, leaving about $46,118 after tax. That is before any deductions, HELP repayments, or offsets.
If you are a casual employee, you get a 25% loading on top of the minimum wage, giving $33.05 per hour. Annualised, that is $65,319, index 60.3. That pushes you into a higher tax bracket and also increases your super contributions.
How the minimum salary compares across states and industries
The national minimum wage is the same across Australia, but average earnings vary. The states page shows indices from 88.6 in Tasmania to 109.9 in the ACT. That means a minimum wage earner in Tasmania is further below the local average in Tasmania than in the ACT. Industries also differ: mining index 154.7 for mining, while retail at 75.9, and professional services at 154.7 for mining, but the minimum wage is the same floor. However, many mining award rates are much higher.
For more detail on how your pay compares, see how the index works.
Key takeaways
- The national minimum wage is $26.44 per hour, annualised $52,255, index 48.2.
- Most workers have a higher minimum under an award.
- Super adds 12% on top of gross pay.
- Tax and Medicare levy reduce take-home pay.
- The salary index helps you see where you sit relative to the typical earner.
Understanding "minimum salary Australia" is not a single number. It is the national minimum wage for award-free employees, but most workers have a higher minimum under an award. When you factor in super and tax, your take-home pay is lower than gross. The index shows where you sit relative to the typical earner.
Questions people ask
What is the current national minimum wage in Australia?
From 1 July 2026, the national minimum wage is $26.44 per hour or $1,004.90 per week for a 38-hour week, annualised $52,255. This applies to employees not covered by an award or registered agreement. Most workers are covered by an award that pays more.
How does superannuation affect minimum salary?
Employers must pay super guarantee of 12% on top of your gross salary. For a minimum wage earner on $52,255, that adds $6,270.60 per year into your super fund. Super is not included in your take-home pay but is part of your total remuneration.
How much tax will I pay on the minimum salary?
For 2026–27, a resident earning $52,255 pays tax of about $5,092 plus Medicare levy of $1,045, leaving around $46,118 after tax. This assumes no other deductions or offsets. Your actual tax may vary depending on your circumstances.