Salary Australia: Gross Pay, Superannuation, and Tax in 2026-27
Understand how salary Australia works in 2026-27: gross pay benchmarks, super guarantee at 12%, tax brackets, and how your pay compares to the national index.
The national benchmark for full-time adult ordinary-time earnings is $108,352 per year (index 100), while the national minimum wage sits at $52,255 (index 48.2).
What Does 'Salary Australia' Mean in 2026-27?
When you search for salary Australia, you are likely trying to understand how your pay compares to the national average, what you take home after tax, and how superannuation fits in. This guide explains the key numbers from official sources and shows you how to use the salary index to benchmark your earnings.
The National Benchmark: Full-Time Adult Ordinary-Time Earnings
The Australian Bureau of Statistics (ABS) publishes Average Weekly Earnings each quarter. In May 2026, full-time adult ordinary-time earnings (seasonally adjusted) was $2,083.70 per week. Annualised, that is $108,352. This is the index 100 line. Every other salary is measured against this line.
- Men's average weekly ordinary-time earnings: $2,181.00; women's: $1,934.50. The gap persists across all industries and states.
National Minimum Wage and Award Floors
From 1 July 2026, the national minimum wage is $26.44 per hour or $1,004.90 per week, annualised $52,255. That gives an index of 48.2. Most employees are covered by a modern award, which sets higher rates. Award minima rose by 4.75% from 1 July 2026. An entry-level award floor is $25.74 per hour. Casual loading example: $33.05 per hour (national minimum plus 25%).
Junior rates are lower: under 16 $9.73/hr; 16 $12.51; 17 $15.28; 18 $18.06; 19 $21.21; 20 $25.83. Check your specific award for junior rates.
Superannuation Guarantee at 12%
Super is not part of your gross salary for index purposes. From 1 July 2026, the super guarantee is 12% of ordinary-time earnings. If you earn $80,000, your employer contributes $9,600 extra into your super fund. The maximum contribution base for super guarantee is $270,830. Super is on top of your salary, not deducted from it.
Tax Brackets 2026-27
Resident tax rates (excluding Medicare) for 2026-27:
- $0 – $18,200: nil
- $18,201 – $45,000: 15c for each $1 over $18,200
- $45,001 – $135,000: $4,020 plus 30c for each $1 over $45,000
- $135,001 – $190,000: $31,020 plus 37c for each $1 over $135,000
- $190,001 and over: $51,370 plus 45c for each $1 over $190,000
Plus a 2% Medicare levy. These are before offsets, HELP, or salary sacrifice.
How to Use the Salary Index
The salary index is your yearly gross pay divided by $108,352, times 100. For example:
- $60,000: index 55.4
- $90,000: index 83.1
- $120,000: index 110.8
- $150,000: index 138.5
You can compare your index to industry and state averages. For instance, Mining index 154.7, Retail trade 75.9, Accommodation and food services 72.5, Professional services 114.7, Education and training 105.5, Health care and social assistance 97.8.
State indices: NSW 101.2, VIC 98, QLD 97.9, SA 94.6, WA 106.9, TAS 88.6, NT 95.2, ACT 109.9.
Putting It Together: Gross Pay, Super, and Tax
When evaluating a salary Australia, consider:
- Gross annual salary – compare to the index.
- Super guarantee (12%) – added on top.
- Tax and Medicare levy – estimate take-home.
Example: $85,000 gross salary. Index = 78.5. Super contribution = $10,200. Tax (2026-27): $4,020 + 30% on $40,000 = $4,020 + $12,000 = $16,020. Plus Medicare 2% = $1,700. Total tax $17,720. Take-home approx $67,280. Plus super $10,200 into fund.
Where to Find More
- Salary Index – see how your pay compares.
- Pay guides – check award rates.
- States – compare earnings across Australia.
- Industries – see average indices by sector.
- How the index works – detailed methodology.
- Topics – more on tax, super, and awards.
Important Caveats
Index figures are gross ordinary-time benchmarks, not a quote for a person, award classification, or job offer. Modern awards can pay more than the national minimum wage. Take-home estimates exclude HELP, salary sacrifice, Medicare levy reduction, and Medicare levy surcharge. Always check your specific award or agreement.
Conclusion
Understanding salary Australia means knowing the national benchmark, your award or minimum wage, super contributions, and tax brackets. Use the salary index to see where you sit relative to the average. Remember that super is extra, and tax depends on your total income and offsets.
Questions people ask
What is the salary index and how is it calculated?
The salary index compares your gross annual salary to the national benchmark of full-time adult ordinary-time earnings. The benchmark is $108,352 per year (based on $2,083.70 per week from the Australian Bureau of Statistics). Your index is your yearly gross pay divided by $108,352, multiplied by 100. For example, a salary of $80,000 gives an index of 74, meaning it is 74% of the national line. The index helps you see where your pay sits against the average across industries and states.
How does superannuation affect your salary?
Superannuation is paid on top of your gross salary, not taken from your before-tax salary. From 1 July 2026, the super guarantee rate is 12% of your ordinary-time earnings. If your annual salary is $80,000, your employer must contribute an extra $9,600 into your super fund. This is not counted in the salary index because the index uses gross ordinary-time earnings before super. When comparing job offers, remember to include super as part of your total remuneration.
What are the income tax brackets for 2026-27?
For the 2026-27 financial year, resident tax rates (excluding Medicare) are: nil on the first $18,200; 15% on income from $18,201 to $45,000; 30% on $45,001 to $135,000; 37% on $135,001 to $190,000; and 45% on income above $190,000. A 2% Medicare levy applies to most taxpayers. These rates are before any offsets, deductions, or levies. Use the Australian Taxation Office calculator for your exact take-home pay.