TimesheetGuidesSuper and packaging
Hourly to Annual Pay with Casual Loading and Super: Salary Packaging Rent Considerations
For a full-time employee working 38 hours per week, annual gross pay is the hourly rate multiplied by 38 then by 52, with super paid on top.
Understanding Hourly to Annual Pay
When you have an hourly rate or a salary offer, converting to an annual figure helps you compare jobs and plan your budget. The standard formula is simple: hourly rate × hours per week × 52. For most full-time roles, we assume 38 hours per week, as set by the Fair Work Commission. This gives your gross annual salary before any deductions.
Why 38 Hours?
The National Minimum Wage from 1 July 2026 is $26.44 per hour, which works out to $1004.90 per week for a 38-hour week. Many awards and agreements also use 38 hours as the standard full-time week. If you work different hours, adjust the formula accordingly. For example, a part-time worker on 20 hours per week would use 20 instead of 38.
Casual Loading and Super Paid on Top
If you are a casual employee, your hourly rate typically includes a 25% casual loading. The National Minimum Wage for casuals is $33.05 per hour (including the loading). This loading compensates for not receiving paid leave entitlements like annual leave or sick pay. Important: When using the calculator, type your base hourly rate (without casual loading) and check the box to add 25% on top. Do not enter a rate that already includes the loading.
Superannuation is paid on top of your ordinary earnings. For 2026–27, the super guarantee is 12% of your ordinary time earnings, up to the maximum contribution base of $270,830. If you earn $33.05 per hour as a casual, your employer pays an additional $3.97 per hour into your super fund. This means the total cost to the employer is higher than your gross hourly rate.
Fortnightly and Weekly Comparisons
Many employees are paid fortnightly. To find your fortnightly gross pay, multiply your weekly pay by 2. For example, if your weekly pay is $1004.90 (minimum wage full-time), your fortnightly gross is $2009.80. This can help you compare with salary offers that are quoted per fortnight.
Tax and Take-Home Pay
Your annual gross pay is not what you take home. The Australian Taxation Office uses a progressive tax scale for 2026–27:
- 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
Plus, a Medicare levy of 2% generally applies. The take-home pay page provides more detail on how tax and Medicare affect your net pay.
Salary Packaging Rent
If you use salary packaging to pay for rent, you sacrifice part of your pre-tax salary to cover rental expenses. This reduces your taxable income, potentially lowering your tax bill. However, the calculator does not deduct salary packaging, so your actual annual pay may differ. For more on how salary packaging affects your super and tax, see the super and packaging page.
Award Rates and Industry Averages
The National Minimum Wage is the legal floor. Many employees are covered by awards that set higher minimum rates for specific industries or roles. The Fair Work Ombudsman publishes pay guides for each award. The pay guides page links to those resources. Additionally, the Australian Bureau of Statistics reports Average Weekly Earnings. For May 2026, full-time adult ordinary time earnings averaged $2083.70 per week, while all employees (including part-time) averaged $1579.20 per week. These are averages, not medians for a specific job.
Using the Timesheet Calculator
The timesheet tool lets you enter your base hourly rate and optionally add casual loading. It calculates your annual gross pay, fortnightly pay, and estimated tax and super. Remember the disclaimer: annual pay is hourly × hours per week × 52, assuming 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.
Reference Tables
For quick conversions, the reference tables page shows common hourly rates and their annual equivalents for 38-hour weeks, including casual loading and super estimates.
Final Tips
- Always check your award or agreement for your correct minimum rate.
- If you are a casual, remember to include the 25% loading before converting to annual.
- Super is paid on top, so your total remuneration (salary plus super) is higher than your gross salary.
- Salary packaging rent can reduce your taxable income, but it is not included in this calculator.
For more on minimum wage rates, see the minimum wage page. For average pay comparisons, see average pay.
Open the same rate on the home timesheet. Read the reference tables before treating a figure as your pay.