Salary inclusive of super calculator: how to compare job offers fairly

What is a salary inclusive of super calculator?

A salary inclusive of super calculator is a simple tool that converts a total remuneration figure (which includes the employer’s super guarantee contribution) into the base salary, or vice versa. In Australia, many job advertisements quote a figure “inclusive of super” or “plus super”. Without a calculator helps you compare offers that use different conventions, so you know exactly what you’ll actually earn before super is added on top.

For example, an ad might say “$80,000 inclusive of super” while another says “$72,000 plus super”. At the standard super guarantee rate of 12% (from 1 July 2026), the first offer equates to a base of about $71,428.57. The second offer has a base of $72,000. The calculator reveals that the “plus super” offer actually gives you a higher base – and therefore higher take-home pay – even though the headline number looks smaller.

How to use it when comparing job offers

When you receive multiple job offers, the first step is to get every figure onto the same basis. Use the calculator to convert all inclusive-of-super amounts to base salary. Then compare base to base, or total package to total package.

Example:

• Offer A: $85,000 inclusive of super
• Offer B: $75,000 plus super

Convert Offer A: $85,000 ÷ 1.12 = $75,892.86 base salary. Offer B’s base is $75,000. So Offer A actually gives you a higher base by about $892.86 per year. But also check the total package: Offer A’s total is $85,000; Offer B’s total is $75,000 × 1.12 = $84,000. Offer A still comes out ahead, but the difference is smaller.

If you are comparing casual roles, remember that casual rates include a loading (typically 25% for award-covered employees). The calculator should only be used for the super component; casual loading is a separate adjustment. For a casual job paying $33.05 per hour (the national minimum wage plus casual loading), the base hourly rate before loading is $26.44. Super is then calculated on the base rate, not the loaded rate.

How the Salary Index relates

The Salary Index measures gross ordinary-time earnings before super, with the national line set at 100 (annualised $108,352 from the ABS Average Weekly Earnings, May 2026). To see where your offer sits on the index, you need the base salary – not the inclusive figure.

Example: A job ad says “$100,000 inclusive of super”. Base = $100,000 ÷ 1.12 ≈ $89,285.71. Index = ($89,285.71 ÷ $108,352) × 100 ≈ 82.4. That is well below the national line of 100, but it might be above the industry average for retail trade (index 75.9) or accommodation and food services (72.5). Check the industries page to see typical benchmarks for your field.

If the ad quotes base salary only, you can calculate the index directly. For instance, a base of $110,000 gives an index of ($110,000 ÷ $108,352) × 100 ≈ 101.5, slightly above the national line. That figure would be competitive in most states except Western Australia (106.9) or the ACT (109.9). See states for state-by-state comparisons.

Tax and take-home considerations

Your take-home pay depends on your base salary, because super is not taxed as income until you withdraw it. Use the 2026–27 resident tax rates: nil up to $18,200; 15% on the next $26,800; 30% on the next $90,000; 37% on the next $55,000; and 45% above $190,000. Add the 2% Medicare levy. A salary inclusive of super calculator can help you estimate take-home by first stripping out super, then applying tax.

Example: Base salary $80,000. Tax on $80,000: $0 on first $18,200, then 15% on $26,800 = $4,020, then 30% on $35,000 = $10,500. Total tax $14,520. Medicare levy 2% = $1,600. Take-home = $80,000 – $14,520 – $1,600 = $63,880. If the ad quoted $89,600 inclusive of super, the take-home would be the same because super is not part of assessable income.

Common pitfalls

• Super rate changes: Some awards or enterprise agreements require a higher super contribution (e.g., 13% or 14%). Always check your award or contract. The calculator should allow you to enter the actual rate.
• Bonuses and commissions: A “total package” may include performance bonuses. These are not guaranteed and should be excluded from the base comparison. Use the calculator only on the guaranteed base salary plus super.
• Casual vs permanent: Casual employees receive a loading but no paid leave. When comparing a casual offer to a permanent one, you need to value the leave entitlements. The calculator alone cannot account for that; use the pay guides for award-specific comparisons.

For a deeper understanding of how the index works and how to use it in your job search, see how the index works. You can also explore topics for guides on negotiating salary and understanding your worth in the Australian market.

FAQs

How do I convert a salary inclusive of super to base salary?

Divide the inclusive figure by 1.12 (if the super guarantee is 12%). For example, $85,000 inclusive of super becomes $85,000 ÷ 1.12 = $75,892.86 base salary. This base is what you compare against award rates and the Salary Index.

Is super included in the Salary Index?

No. The Salary Index uses gross ordinary-time earnings before super, as reported by the Australian Bureau of Statistics. To compare your offer to the index, first convert any inclusive-of-super figure to base salary, then calculate the index: (your base salary ÷ $108,352) × 100.

Why do some job ads quote inclusive of super and others not?

It varies by employer and industry. Some ads show the total remuneration package (base plus super) to appear higher, while others quote base salary to align with award rates or internal pay structures. A salary inclusive of super calculator lets you standardise both formats so you can compare offers on equal terms.