How to Compare Two Job Offers After Tax
A practical framework for comparing competing job offers when one quotes a total package with super and the other quotes base pay plus super or different weekly hours.
Key Takeaways (FY 2026–27)
- Always convert both offers to the same basis: Taxable Base Salary, Annual Net Take-Home Pay, Employer Super, and Net Hourly Rate.
- An offer of $102,000 Base + 12% Super beats $110,000 Package Incl. Super by +$2,574.29/year in net take-home cash and +$4,240.00/year in total package.
- Watch out for threshold effects around $69,528 (HELP repayment start in 2026–27), $105,000 (Medicare Levy Surcharge single threshold in 2026–27), and $135,000 / $190,000 tax brackets.
Why Headline Salary Numbers Can Be Deceptive
When you receive two competing employment offers in Australia, comparing the headline numbers alone rarely tells the full story. One employer may quote a Total Remuneration Package (inclusive of 12% super) on a 40-hour week, while another quotes a Base Salary plus 12% super on a 38-hour week.
To make an apples-to-apples decision, compare four distinct numbers for each role:
- Annual & Fortnightly Net Take-Home Pay: How much cash actually hits your bank account after 2026–27 income tax, Medicare levy, and HELP repayments.
- Employer Superannuation Contribution: How much goes into your retirement fund each year.
- Total Remuneration Package: Base Salary + Employer Super.
- Net Take-Home Pay per Hour Worked: Annual Take-Home Pay ÷ (Hours per Week × Weeks per Year).
Real Worked Case: $110,000 Package Incl. Super vs $102,000 Base + Super (2026–27)
Suppose Job Offer A advertises a $110,000 package including 12% super, while Job Offer B offers $102,000 base salary plus 12% super. At first glance, $110,000 looks $8,000 higher than $102,000. Here is what the unified 2026–27 tax engine reveals:
| Component (FY 2026–27) | Offer A ($110k Incl. Super) | Offer B ($102k + Super) | Difference (Offer B vs A) |
|---|---|---|---|
| Taxable Base Salary | $98,214.29 | $102,000.00 | +$3,785.71 / yr |
| Income Tax (2026–27) | -$19,984.29 | -$21,120.00 | +$1,135.71 tax |
| Medicare Levy (2%) | -$1,964.29 | -$2,040.00 | +$75.71 levy |
| Net Take-Home Pay (Annual) | $76,265.71 | $78,840.00 | +$2,574.29 / yr |
| Net Take-Home Pay (Monthly) | $6,355.48 | $6,570.00 | +$214.52 / mo |
| Employer Super (12% SG) | $11,785.71 | $12,240.00 | +$454.29 / yr |
| Total Package (Base + Super) | $110,000.00 | $114,240.00 | +$4,240.00 / yr |
Despite the lower headline number, Offer B puts an extra $2,574.29 per year ($214.52 every month) into your bank account AND contributes an extra $454.29 per year into your superannuation fund.
Run your own two scenarios side by side in the Salary Comparison Calculator, or verify super package splits in the Superannuation Calculator.
Official Statutory Sources
Related Salary Guides
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