Australia salary and payroll guide
Review supported years, regional coverage, and payroll scope for Australia before opening the calculator.
Quick read
Latest supported year: 2026
Historic years remain visible when the underlying engine supports them.
National rules
Regional rule sets appear where one national assumption is not enough.
Employee-focused payroll model
The calculator is built for salary, deductions, and employer costs rather than full self-employment tax filing.
Currency
AUD
The calculator and charts display amounts in the local currency.
Available Years
2024-2026
Supported years are visible before you open the interactive tool.
Subdivisions
National rules
Regional models appear where payroll rules differ below the national level.
Privacy Status
Browser-based
Salary inputs stay local while the calculator runs on the client.
- Progressive income tax calculation
- Mandatory social security (pension, health, and similar contributions)
- Employer-side payroll costs and total labor cost
- Value-added tax and consumption analysis
- Tax Freedom Day calculation
- Self-employment and business income are outside the main scope of this tool
- Detailed local tax credits are not fully modeled
- Wealth, inheritance, and gift taxes are not included
- Complex fringe benefits are not yet covered in detail
How to read the model
How NettoFlow breaks down pay in Australia
This page is not just a door into the calculator. It explains which tax and payroll layers matter most in Australia and which inputs visibly change the result.
Income tax structure
Tax years, bracket thresholds, and filing logic decide how quickly gross salary turns into taxable income.
Payroll contributions
Pension, health, unemployment, and employer-side payroll costs change both take-home pay and full employment cost.
Local and personal settings
Regions, household status, children, or local surcharges can move the result materially even within the same country.
Australia Settings
Private Health Insurance
This toggle matters where private cover replaces or complements parts of the public health system.
Country-specific settings
This country uses extra local settings beyond the shared salary fields. In the calculator, those settings cover: Spouse or partner on 30 June and Study or training loan debt.
Income Tax
Progressive tax rates based on official tax law
- Basic Allowance (Grundfreibetrag): A$18,200.00
- 16% above A$18,200.00
- 30% above A$45,000.00
- 37% above A$135,000.00
- 45% above A$190,000.00
- LITO: A$700.00
- LITO full up to: A$37,500.00
- LITO phase-out starts: A$37,500.00
- LITO phase-out stage 2: A$45,000.00
- Stage 1 taper: 5%
- Stage 2 taper: 1.5%
- Top marginal threshold: A$190,000.00
Medicare Levy / MLS
Applies Australia family thresholds for Medicare levy and MLS. Partner income is assumed to be 0.
- Medicare Levy: 2%
- Single threshold: A$27,222.00
- Family threshold: A$45,907.00
- Extra child threshold: A$4,216.00
- Phase-in rate: 10%
- MLS starts: A$101,001.00 / 1%
- MLS family threshold: A$202,001.00
- MLS family + per child after first: A$1,500.00
HELP / VSL / SSL / AASL
Includes compulsory HELP, VSL, SSL and AASL repayments.
- Starts at: A$67,001.00
- Initial repayment mode: Marginal above threshold
- Top repayment rate: 10%
- Top band starts: A$179,286.00
- Repayment mode: Whole-income schedule
Superannuation
Additional costs beyond salary
- SG: 12%
- Quarterly max base: A$62,500.00
- Annualised max base: A$250,000.00
Calculator glossary
What the inputs mean for Australia
These are the main fields you will see when you configure Australia. Payroll is not driven by gross salary alone, so the guide explains the extra inputs too.
Gross Salary
Enter the gross pay before taxes and contributions. This is the starting point for net salary, employer cost, and comparison views.
Year
Select the tax year that matches the payslip or scenario you want to model. Thresholds, brackets, and contribution limits can change from year to year.
Children
Use this setting when tax or payroll rules depend on your personal situation. It can change thresholds, reliefs, contribution rates, or the way salary tax is assessed.
Age
Use this setting when tax or payroll rules depend on your personal situation. It can change thresholds, reliefs, contribution rates, or the way salary tax is assessed.
Private Health Insurance
This toggle matters where private cover replaces or complements parts of the public health system.
Capital Gains
Australia: 'Gains' assume the resident 50% CGT discount applies. Dividends are taxed as ordinary income. Franking credits and spouse income are not modeled.
Type
Some countries tax dividends, interest, and realized gains differently. Choose the type that best matches the income you want to model.
Country-specific settings
This country uses extra local settings beyond the shared salary fields. In the calculator, those settings cover: Spouse or partner on 30 June and Study or training loan debt.