Last Updated: 28 October 2026 · Salary Calculator AUS
Sources & Calculation Methodology
Complete documentation of the official Australian Taxation Office (ATO) and Fair Work Ombudsman data sources, financial year tables, and mathematical formulas powering Salary Calculator AUS.
1. Official Government Data Sources (Last Verified: 28 October 2026)
- ATO Resident Tax Rates (2026–27, 2025–26, 2024–25): ATO — Individual income tax rates for Australian residents (QC73320)
- ATO Foreign Resident Tax Rates: ATO — Foreign resident tax rates (QC73321)
- ATO Working Holiday Maker Tax Rates (Subclass 417 & 462): ATO — Working holiday makers tax rates (QC73322)
- ATO Low Income Tax Offset (LITO): ATO — Low income tax offset (QC105020)
- ATO Medicare Levy Reduction & Medicare Levy Surcharge: ATO — Medicare levy reduction for low-income earners (QC27031) and ATO — Medicare levy surcharge thresholds and rates
- ATO Study and Training Support Loans (HELP / HECS Thresholds): ATO — Study and training support loans rates and repayment thresholds (QC16176)
- ATO Superannuation Guarantee (12% SG) & Contributions Caps: ATO — Super guarantee (QC18123) and ATO — Contributions caps
- Fair Work Ombudsman — National Employment Standards (38-Hour Week): Fair Work Ombudsman — Maximum weekly hours
2. Resident Income Tax Tables (2026–27 vs 2025–26)
From 1 July 2026 (the 2026–27 financial year), the marginal tax rate for the $18,201 – $45,000 bracket reduced from 16% to 15% under legislated personal income tax cuts:
| Taxable Income Bracket | 2026–27 Marginal Rate | 2026–27 Cumulative Formula | 2025–26 Marginal Rate | 2025–26 Cumulative Formula |
|---|---|---|---|---|
| $0 – $18,200 | 0% | Nil | 0% | Nil |
| $18,201 – $45,000 | 15% | 15c for each $1 over $18,200 | 16% | 16c for each $1 over $18,200 |
| $45,001 – $135,000 | 30% | $4,020 + 30c for each $1 over $45,000 | 30% | $4,288 + 30c for each $1 over $45,000 |
| $135,001 – $190,000 | 37% | $31,020 + 37c for each $1 over $135,000 | 37% | $31,288 + 37c for each $1 over $135,000 |
| $190,001 and over | 45% | $51,370 + 45c for each $1 over $190,000 | 45% | $51,638 + 45c for each $1 over $190,000 |
3. Foreign Resident & Working Holiday Maker (WHM) Tax Scales
- Foreign Residents (2024–25 & 2025–26; 2026–27 uses 2025–26 rates until ATO publishes 2026–27): 30% on $0–$135,000 ($40,500 at $135,000); 37% on $135,001–$190,000 ($60,850 at $190,000); 45% over $190,000. Exempt from Medicare levy (0%). Note: The ATO has not yet separately published 2026–27 Foreign Resident tables, so 2025–26 statutory brackets are used until ATO publishes 2026–27.
- Working Holiday Makers (Subclass 417 / 462; 2026–27 uses 2025–26 rates until ATO publishes 2026–27): 15% on $0–$45,000 ($6,750 at $45,000); 30% on $45,001–$135,000 ($33,750 at $135,000); 37% on $135,001–$190,000 ($54,100 at $190,000); 45% over $190,000. Note: 2026–27 WHM tables use 2025–26 ATO rates until ATO publishes 2026–27.
4. Medicare Levy Low-Income Thresholds & Medicare Levy Surcharge (MLS)
- Medicare Levy Low-Income Thresholds (Single): In 2025–26 (QC27031), no Medicare levy is payable at or below $28,011, shading in at 10c per $1 over $28,011 up to $35,013 (where the full 2.0% levy applies). In 2024–25 (QC104240), the single thresholds are $27,222 and $34,027. For 2026–27, the ATO has not yet published indexed low-income thresholds (pending ATO publication — using 2025–26 thresholds $28,011 / $35,013).
- Medicare Levy Surcharge (MLS) Single Thresholds: In 2026–27, Base Tier is $105,000 or less (0%), Tier 1 is $105,001 – $123,000 (1.0%), Tier 2 is $123,001 – $164,000 (1.25%), and Tier 3 is $164,001 or more (1.5%). In 2025–26, single thresholds are $101,000 / $118,000 / $158,000; in 2024–25, $97,000 / $113,000 / $151,000.
5. HELP / HECS Marginal Repayment System (2025–26 & 2026–27)
Compulsory repayments are calculated on Repayment Income (RI), which includes Taxable Income plus Reportable Employer Super Contributions (pre-tax salary sacrifice to super):
- 2025–26 Thresholds (QC16176 Table 2): $0–$67,000 Nil; $67,001–$125,000 at 15c per $1 over $67,000; $125,001–$179,285 at $8,700 + 17c per $1 over $125,000; $179,286+ at 10% of total RI.
- 2026–27 Thresholds (QC16176 Table 1): $0–$69,528 Nil; $69,529–$129,717 at 15c per $1 over $69,528; $129,718–$186,050 at $9,028 + 17c per $1 over $129,717; $186,051+ at 10% of total RI.
6. Superannuation & Pay Period Conversion Formulas
- Super Exclusive:
Employer Super = Base Salary × 0.12;Total Package = Base Salary × 1.12 - Package Inclusive:
Base Salary = Total Package ÷ 1.12;Employer Super = Total Package − Base Salary - 2026–27 Payday Super Caps: Annual Maximum Super Contribution Base = $270,830 (ATO Table 23, QC18123); Annual Concessional Contributions Cap = $32,500 (ATO Table 1.1; $30,000 in 2025–26 and 2024–25).
- Pay Period Annualisation:
Annual = Hourly × Hours/Week × Weeks/Year(default38 × 52 = 1,976 hours/year);Monthly = Annual ÷ 12;Fortnightly = Annual ÷ (Weeks/Year ÷ 2);Weekly = Annual ÷ Weeks/Year.