TimesheetGuidesSuper and packaging
Hourly to Annual Salary: Meal and Entertainment Salary Packaging and Your Take-Home Pay
For a 38-hour week and 52-week year, your annual salary is your hourly rate multiplied by 1,976 hours, with super and tax estimated separately.
Converting Your Hourly Rate to Annual Salary
If you are paid by the hour or have a salary offer, understanding your annual equivalent helps you compare jobs and plan your budget. The standard formula is simple: multiply your hourly rate by the number of hours you work each week, then multiply by 52 weeks in a year. For a full-time employee working 38 hours per week, the calculation becomes:
Hourly rate × 38 hours × 52 weeks = annual gross pay
This assumes you work the same hours every week, with no unpaid overtime, penalty rates, or allowances. It also does not include salary sacrifice or meal and entertainment salary packaging, which can reduce your taxable income. The result is your gross annual salary before tax and before your employer adds superannuation.
Why 38 Hours?
The 38-hour week is the standard full-time week under the Fair Work Act. Many awards and agreements use this as the base for ordinary hours. If you work a different pattern, adjust the weekly hours in the formula. For example, a 20-hour part-time week would use 20 instead of 38.
From Hourly to Fortnightly
Many employers pay fortnightly. To estimate your gross fortnightly pay, multiply your weekly pay by two. For a 38-hour week, that is:
Hourly rate × 38 × 2 = gross fortnightly pay
This is useful for budgeting and comparing with award rates that are often expressed per week or per fortnight.
Minimum Wage, Award Rates, and Casual Loading
The National Minimum Wage from 1 July 2026 is $26.44 per hour, which gives a weekly wage of $1,004.90 for 38 hours. This is the legal minimum for employees not covered by an award or agreement. Most employees are covered by an award that sets higher minimum rates for their industry or role. The Fair Work Ombudsman provides pay guides for each award.
If you are a casual employee, you are entitled to a casual loading of 25% on top of the base hourly rate. This compensates for not receiving paid leave. For the National Minimum Wage, the casual rate is $33.05 per hour. On the timesheet, you can check a box to add casual loading to your base rate. Never enter a rate that already includes casual loading; the tool adds it for you.
Superannuation: Paid on Top
Your employer must pay superannuation guarantee contributions of 12% of your ordinary earnings. This is paid on top of your salary, not deducted from it. The maximum earnings base for super is $270,830 per year (2026–27). For example, if your annual salary is $80,000, your employer contributes an extra $9,600 to your super fund. If you earn above the maximum base, super is only calculated on the first $270,830.
If you have a meal and entertainment salary packaging arrangement, your employer may reduce your taxable salary in exchange for benefits like restaurant meals or entertainment expenses. This can lower your income tax but also reduces the ordinary earnings base for super. Always check with your employer or a tax professional before entering into a salary packaging arrangement.
Tax and Take-Home Pay
Your take-home pay depends on your taxable income after deductions. The 2026–27 resident tax rates are:
- Nil tax on the first $18,200
- 15% on income from $18,201 to $45,000
- 30% on income from $45,001 to $135,000
- 37% on income from $135,001 to $190,000
- 45% on income above $190,000
Most residents also pay a Medicare levy of 2% of taxable income, with reductions for low-income earners. The Medicare levy reduction thresholds for 2025–26 are used here because the 2026–27 thresholds were not confirmed. The take-home pay page provides more detail.
Tax is not deducted from super contributions. If you salary package meal and entertainment expenses, your taxable income is reduced, which may lower your tax bracket. However, the super and packaging page explains that salary packaging can affect your super guarantee if it reduces ordinary earnings.
Using the Timesheet Calculator
The timesheet is the main tool on this site. You type your base hourly rate, and the calculator shows your annual, weekly, fortnightly, and monthly gross pay. It also estimates tax and super based on the figures above. A checkbox lets you add 25% casual loading on top of your base rate. The calculator assumes a 38-hour week unless you change the hours. It does not include penalty rates, allowances, or salary sacrifice. For a more detailed estimate, refer to the reference tables for award rates and industry averages.
Important Disclaimer
The annual pay shown here is your hourly rate multiplied by hours per week times 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 uses 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 job-specific pay, see the job pay page. If you need an industry or state average, the average pay page provides ABS figures such as Average Weekly Earnings for full-time adult ordinary time ($2,083.70 per week as of May 2026) and all employees total earnings ($1,579.20 per week). These are averages, not medians for a particular job.
Open the same rate on the home timesheet. Read the reference tables before treating a figure as your pay.