Reference
The numbers behind the timesheet
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.
National Minimum Wage
From the first full pay period on or after 1 July 2026, the adult National Minimum Wage is $26.44 an hour, or $1,004.90 for 38 ordinary hours. Casual loading is 25%, so the adult casual floor is $33.05. A 52-week reading of the weekly rate is $52,254.80.
Award wages rose 4.75% from the first full pay period on or after 1 July 2026. The lowest ongoing award rate must be at least the National Minimum Wage. An entry-level rate for the first six months can be $25.74 an hour.
| Age | Share | Hourly | Casual hourly |
|---|---|---|---|
| Under 16 | 36.8% | $9.73 | $12.16 |
| 16 | 47.3% | $12.51 | $15.64 |
| 17 | 57.8% | $15.29 | $19.11 |
| 18 | 68.3% | $18.06 | $22.58 |
| 19 | 82.5% | $21.82 | $27.28 |
| 20 | 97.7% | $25.84 | $32.30 |
| 21 and over | 100% | $26.44 | $33.05 |
Junior percentages are for award-free employees under the National Minimum Wage Order. Awards use their own junior scales. Apprentice and trainee rates follow the relevant award.
Average weekly earnings, May 2026
ABS Average Weekly Earnings, May 2026. Full-time figures are adult ordinary-time earnings. The all-employees figure includes part-time work and is not an hourly rate.
| Measure | Week | Hour on 38 | 52 weeks |
|---|---|---|---|
| Full-time ordinary time | $2,083.70 | $54.83 | $108,352.40 |
| Full-time ordinary time, men | $2,181.00 | $57.39 | $113,412.00 |
| Full-time ordinary time, women | $1,934.50 | $50.91 | $100,594.00 |
| Private sector, full-time ordinary time | $2,034.10 | $53.53 | $105,773.20 |
| Public sector, full-time ordinary time | $2,263.10 | $59.56 | $117,681.20 |
| All employees, total earnings | $1,579.20 | — | $82,118.40 |
- Australian Capital Territory$2,290.20 / wk
- Western Australia$2,227.40 / wk
- New South Wales$2,108.80 / wk
- Victoria$2,041.10 / wk
- Queensland$2,039.70 / wk
- Northern Territory$1,984.10 / wk
- South Australia$1,970.20 / wk
- Tasmania$1,846.30 / wk
Industries
Full-time adult ordinary-time earnings by industry, May 2026. A job inside the industry can sit far from the average.
| Industry | Week | Hour on 38 |
|---|---|---|
| Mining | $3,224.20 | $84.85 |
| Information media and telecommunications | $2,714.10 | $71.42 |
| Electricity, gas, water and waste | $2,546.00 | $67.00 |
| Professional, scientific and technical services | $2,389.60 | $62.88 |
| Financial and insurance services | $2,341.30 | $61.61 |
| Education and training | $2,197.90 | $57.84 |
| Public administration and safety | $2,179.80 | $57.36 |
| Health care and social assistance | $2,037.20 | $53.61 |
| Transport, postal and warehousing | $2,032.30 | $53.48 |
| Construction | $1,985.30 | $52.24 |
| Wholesale trade | $1,982.90 | $52.18 |
| Rental, hiring and real estate | $1,979.60 | $52.09 |
| Administrative and support services | $1,950.00 | $51.32 |
| Arts and recreation | $1,877.40 | $49.41 |
| Manufacturing | $1,843.10 | $48.50 |
| Other services | $1,621.70 | $42.68 |
| Retail trade | $1,581.60 | $41.62 |
| Accommodation and food services | $1,509.90 | $39.73 |
Resident tax, 2026–27
These rates do not include the Medicare levy. They apply to residents entitled to the full tax-free threshold.
| Taxable income | Tax on this income |
|---|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 15 cents for each dollar over $18,200 |
| $45,001 – $135,000 | $4,020 plus 30 cents for each dollar over $45,000 |
| $135,001 – $190,000 | $31,020 plus 37 cents for each dollar over $135,000 |
| $190,001 and over | $51,370 plus 45 cents for each dollar over $190,000 |
Single-person reduction thresholds published for 2025–26. 2026–27 thresholds may differ. The surcharge for people without private hospital cover is not included. The levy is generally 2% once the shade-in finishes.
Super
From 1 July 2026 the super guarantee is 12% of qualifying earnings, paid each payday. This timesheet puts that 12% on top of ordinary earnings and stops it once ordinary earnings reach $270,830, the maximum contribution base for 2026–27.
- A full-time ordinary week in the National Employment Standards is 38 hours.
- Fortnightly pay is weekly pay × 2. There are 26 fortnights in a 52-week year.
- Casual loading on the National Minimum Wage is 25%, so the adult casual floor is $33.05 an hour.
- Super guarantee is 12% of qualifying earnings from 1 July 2026 and is paid on top of the hourly rate in this timesheet.
- Salary sacrifice and salary packaging reduce taxable income or swap cash for benefits. They are not applied in the timesheet.
- Resident income tax for 2026–27 starts at 15 cents in the dollar above $18,200, then 30, 37, and 45 cents. Medicare levy is generally 2%.