TimesheetGuidesSuper and packaging

Smart Salary Login: How to Convert Your Hourly Rate to Annual Pay with Tax and Super

For a 38-hour week, annual gross pay is hourly rate × 38 × 52, with super paid on top.

Understanding Hourly to Annual Conversion

When you're negotiating a job offer or checking your pay, converting an hourly rate to an annual salary is a straightforward calculation. The standard formula is:

Annual gross pay = hourly rate × hours per week × 52 weeks

For full-time employees, we assume a 38-hour week, as set by the Fair Work Ombudsman and the Fair Work Commission. This is the ordinary hours for most awards. If you work part-time or different hours, adjust the weekly hours accordingly.

Why 38 Hours?

The National Minimum Wage from 1 July 2026 is $26.44 per hour, which equals $1,004.90 per week for 38 hours. This is the base rate for award/agreement-free employees. Most modern awards also use 38 hours as the standard full-time week. Using this assumption gives you a consistent benchmark.

Award Rates vs National Minimum Wage

Many employees are covered by an award that sets minimum pay rates higher than the National Minimum Wage. For example, the Social, Community, Home Care and Disability Services Industry Award (SCHADS) has specific classifications with higher rates. From 1 December 2026, home care disability employees under SCHADS will receive an initial increase of up to 15% to their minimum award rates. Always check the relevant pay guide for your industry.

Our pay guides page lists the latest minimum rates for each award. If you're covered by an enterprise agreement, those rates apply instead.

Casual Loading

Casual employees receive a 25% loading on top of the base hourly rate. For the National Minimum Wage, the casual rate is $33.05 per hour ($26.44 + 25%). When using our timesheet, check the casual loading box – never enter a rate that already includes loading. The calculator will add it correctly.

Fortnightly Pay

Many employers pay fortnightly. To find your fortnightly gross pay, multiply your weekly pay by 2. For a 38-hour week at $26.44 per hour, weekly pay is $1,004.90, so fortnightly is $2,009.80. This helps with budgeting and comparing salary offers.

Superannuation Paid on Top

Superannuation Guarantee is 12% of your ordinary earnings, paid by your employer on top of your salary. For 2026–27, the maximum contribution base is $270,830. If your annual gross exceeds that, super only applies up to that limit. Super is not deducted from your take-home pay – it's an extra contribution to your retirement fund. Our super and packaging page explains more.

Tax and Medicare Levy

Once you have your annual gross pay, you can estimate tax 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
  • 45% above $190,000

Medicare levy is generally 2% of your taxable income. The low-income thresholds for Medicare reduction are based on 2025–26 figures (not yet confirmed for 2026–27). Use our take-home pay calculator for a more precise estimate.

Example Calculation

For a full-time employee earning $30 per hour (38-hour week):

  • Annual gross = $30 × 38 × 52 = $59,280
  • Tax (approx) = ($59,280 - $45,000) × 30% + ($45,000 - $18,200) × 15% = $4,284 + $4,020 = $8,304
  • Medicare levy (2%) = $1,185.60
  • Net annual = $59,280 - $8,304 - $1,185.60 = $49,790.40
  • Fortnightly net ≈ $1,915.02

Super (12% on top) = $7,113.60 per year.

Using Salary Packaging Calculators

If you're considering salary packaging (e.g., for a car or laptop), tools like the Smart salary packaging calculator can estimate your savings. A smart salary login may be required to access personalised calculations. These calculators use your income and tax details to show potential benefits. Remember that salary packaging reduces your taxable income, which can lower your tax but may affect super contributions and other entitlements.

Key Points to Remember

  • 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 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 more detailed information, visit our reference tables or minimum wage page. You can also check average pay data from the Australian Bureau of Statistics. The ABS Average Weekly Earnings for May 2026 show full-time adult ordinary time earnings of $2,083.70 per week, and all employees total earnings of $1,579.20 per week (including part-time).

Use our hourly conversion tool to quickly estimate your annual salary, and don't forget to factor in casual loading if applicable. For job-specific rates, see job pay.

Open the same rate on the home timesheet. Read the reference tables before treating a figure as your pay.

Try the rate on a timesheet

Adjust the timesheet

Year, gross$52,245.4452 weeks at this rate

Starts at the adult National Minimum Wage. Change the rate if the job pays more.

Level with the adult National Minimum Wage.

Mon$200.947.6 h
Tue$200.947.6 h
Wed$200.947.6 h
Thu$200.947.6 h
Fri$200.947.6 h
One fortnight$2,009.44 gross
  • Take-home
  • Tax
  • Medicare
Super 12%, paid on top$6,269.45 a year
Week
$1,004.72
Fortnight
$2,009.44
Take-home a year
$45,006.90
Tax + Medicare
$7,238.54

$52,245.44 gross a year, $2,009.44 a fortnight.

  • 16 h$21,998
  • 20 h$27,498
  • 24 h$32,997
  • 30 h$41,246
  • 38 h$52,245
  • 40 h$54,995

Resident tax for 2026–27 with the tax-free threshold. Medicare uses the 2025–26 single reduction thresholds. No HELP, no salary sacrifice, no Medicare levy surcharge. Super is 12% of ordinary earnings only, capped at the maximum contribution base.

Questions people ask next

How do I calculate my annual salary from an hourly rate?

Multiply your hourly rate by the number of hours you work each week, then multiply by 52 weeks. For a full-time employee on a 38-hour week, the formula is: hourly rate × 38 × 52. This gives your gross annual pay before tax and super. Remember that super is paid on top of this amount, not deducted from it.

What is casual loading and how does it affect my pay?

Casual loading is an extra 25% paid on top of the base hourly rate to compensate for lack of paid leave and other entitlements. Under the National Minimum Wage, the casual rate is $33.05 per hour (base $26.44 plus 25%). If you use our timesheet calculator, check the casual loading box – do not enter a rate that already includes loading.

How is superannuation calculated on my pay?

Superannuation Guarantee is 12% of your ordinary earnings, paid by your employer on top of your salary. For 2026–27, the maximum contribution base is $270,830. If your annual gross exceeds that, super only applies up to that limit. Super is not deducted from your take-home pay – it's an extra contribution to your retirement fund.

Keep going