What is the National Minimum Wage for 2026-27?

From 1 July 2026, the National Minimum Wage is $26.44 per hour, or $1004.90 per week for a 38-hour week. Casual employees receive an additional 25% loading, making it $33.05 per hour. These rates are set by the Fair Work Commission and apply to employees not covered by an award or agreement.

How does casual loading affect my hourly rate?

Casual loading is an extra 25% on top of the base hourly rate to compensate for lack of paid leave entitlements. For example, the National Minimum Wage of $26.44 becomes $33.05 per hour when casual loading is applied. This loading is paid on top of the base rate, so you should never enter a rate that already includes it into the calculator.

Can I salary sacrifice super from my hourly wage?

Yes, you can salary sacrifice super contributions from your pre-tax pay, reducing your taxable income. However, the calculator on this page does not deduct salary sacrifice; it shows your base hourly to annual conversion. When considering how much super you can salary sacrifice, note that contributions are generally taxed at 15% up to the concessional cap, and your employer must still pay the 12% super guarantee on your ordinary earnings.

How Much Super Can I Salary Sacrifice? Understanding Your Hourly to Annual Pay Under the National Minimum Wage vs an Award

For a 38-hour week at the National Minimum Wage of $26.44 per hour, your annual gross pay is about $52,253, with super of $6,270 paid on top.

Understanding Your Hourly to Annual Conversion

When you have an hourly rate or a salary offer, converting it to an annual figure helps you compare jobs and plan your budget. The standard formula is simple: multiply your hourly rate by the number of hours you work per week, then multiply by 52 weeks. For full-time employees, we assume a 38-hour week, as this is the ordinary hours standard under the Fair Work Act. If you work different hours, adjust accordingly.

For example, at the National Minimum Wage of $26.44 per hour for 38 hours, your annual gross pay is $26.44 × 38 × 52 = $52,253.44. This is before tax, Medicare, and super. Your fortnightly pay would be roughly $2,009.80 (weekly pay of $1,004.90 × 2).

National Minimum Wage vs Award Rates

The National Minimum Wage is the legal floor for employees not covered by an award or registered agreement. However, most employees are covered by an industry or occupation award, which sets higher minimum rates. For instance, the General Retail Industry Award 2020 has different pay levels for various classifications. The calculator on this page uses the National Minimum Wage as a baseline, but you should check your specific award via the Fair Work Ombudsman’s pay guides for accurate rates.

Award rates often include penalty rates for weekends, evenings, or overtime, which are not factored into this simple conversion. The formula assumes the same rate every week with no unpaid overtime, no allowances, and no salary sacrifice.

Casual Loading and Super

If you are a casual employee, you are entitled to a 25% loading on top of the base hourly rate. For the National Minimum Wage, that means $33.05 per hour. When using the calculator, tick the casual loading checkbox to add this on top of your base rate. Never type a rate that already includes casual loading.

Superannuation is paid on top of your ordinary earnings. From 1 July 2026, the super guarantee is 12% of your ordinary time earnings, up to the maximum contribution base of $270,830 per year. For a full-time worker on the National Minimum Wage, that adds about $6,270 in super annually. This is not deducted from your pay; it is paid by your employer into your super fund.

How Much Super Can I Salary Sacrifice?

When asking “how much super can i salary sacrifice”, it’s important to distinguish between the compulsory super guarantee and voluntary salary sacrifice. Salary sacrifice allows you to contribute additional pre-tax dollars to your super, reducing your taxable income. The concessional contributions cap for 2026-27 is $30,000 (including the employer’s 12% guarantee). So if your employer pays $6,270, you could salary sacrifice up to $23,730 extra without exceeding the cap. However, the calculator on this page does not deduct salary sacrifice; it shows your base pay. For detailed planning, see our super and packaging page.

Tax and Medicare

Your annual gross pay is taxed using the 2026-27 resident tax rates: nil up to $18,200, 15% from $18,201 to $45,000, 30% from $45,001 to $135,000, 37% from $135,001 to $190,000, and 45% above $190,000. Medicare levy is generally 2% of taxable income, with reductions for low-income earners. The calculator uses the 2025-26 single reduction thresholds as the 2026-27 thresholds were not confirmed. It does not deduct HELP repayments, the Medicare levy surcharge, or salary packaging.

Fortnightly and Weekly Pay

Knowing your fortnightly pay helps with budgeting. Simply multiply your weekly pay by 2. For the National Minimum Wage, weekly pay is $1,004.90, so fortnightly is $2,009.80. This matches the standard pay cycle for many employers.

Important Disclaimer

Annual pay here is hourly rate × hours per week × 52. It assumes the same rate every week, no unpaid overtime, no penalty rates, no allowances, and no salary sacrifice. Super is estimated at 12% of ordinary earnings only, paid on top, and stops at the $270,830 maximum contribution base. Tax is the 2026-27 resident scale with the full tax-free threshold. Medicare uses the 2025-26 single reduction thresholds because the 2026-27 reduction thresholds were not confirmed here. HELP, the Medicare levy surcharge, and salary packaging are not deducted. This is an estimate, not a determination of your pay or tax.

For more detailed reference tables, visit our reference tables page. You can also use the timesheet to calculate your own hourly to annual conversion with casual loading and super.