How is casual loading applied to the hourly rate?

Casual loading is an additional 25% on top of the base hourly rate. For example, the National Minimum Wage of $26.44 per hour becomes $33.05 per hour for casual employees. When using the timesheet, you can check a box to add the 25% loading automatically. Do not enter a rate that already includes casual loading.

What are the 2026–27 tax brackets for residents?

For 2026–27, the tax-free threshold is $18,200. Income from $18,201 to $45,000 is taxed at 15%, $45,001 to $135,000 at 30%, $135,001 to $190,000 at 37%, and above $190,000 at 45%. The Medicare levy of 2% generally applies. These rates are used in the calculator estimate.

From Hourly to Annual: Understanding Your Pay, Tax, and Super with a Canada Minimum Wage Comparison

Q: How is superannuation calculated on my pay?

The super guarantee is 12% of your ordinary earnings, paid on top of your salary. For 2026–27, the maximum contribution base is $270,830. If your annual earnings exceed that, super is capped at 12% of the base. The calculator estimates super on the annual gross up to the cap.

Based on a 38-hour week, the National Minimum Wage of $26.44 per hour equates to $1004.90 per week or $52,254.80 per year before tax and super.

Converting Your Hourly Rate to Annual Pay

Knowing your annual salary from an hourly rate is straightforward: multiply your hourly rate by the hours you work each week, then by 52 weeks. For most full-time employees, the standard week is 38 hours, as set by the Fair Work Commission. This is the assumption used in the timesheet and throughout this guide. For example, the National Minimum Wage of $26.44 per hour gives $1004.90 per week (38 hours × $26.44) and $52,254.80 per year (52 weeks × $1004.90).

If you are paid a salary, you can reverse the calculation: divide your annual salary by 52 to get a weekly figure, then by your weekly hours to find the hourly equivalent. Always use your ordinary hours – overtime, penalties, and allowances are separate.

The Fortnightly View

Many employers pay fortnightly. Simply multiply your weekly pay by two. Using the National Minimum Wage example, a fortnightly gross pay is $2009.80. This can help with budgeting and comparing job offers.

National Minimum Wage vs. Award Rates

The National Minimum Wage ($26.44 per hour from 1 July 2026) applies to employees not covered by an award or registered agreement. However, most workers are covered by an industry or occupation award, which often sets higher minimum rates. Always check your award via the Fair Work Ombudsman's pay guides or use their Pay and Conditions Tool. Award rates may include penalty rates for weekends, evenings, or public holidays, and allowances for specific tasks.

Casual employees receive a 25% loading on top of the base rate. For the National Minimum Wage, that is $33.05 per hour. The casual loading topic explains how this works for award-free employees.

Tax and Medicare on Your Annual Income

Once you have your annual gross figure, you can estimate tax using the 2026–27 resident tax rates:

$0 – $18,200: nil
$18,201 – $45,000: 15% on excess over $18,200
$45,001 – $135,000: $4,020 plus 30% on excess over $45,000
$135,001 – $190,000: $31,020 plus 37% on excess over $135,000
$190,001 and over: $51,370 plus 45% on excess over $190,000

The Medicare levy of 2% is generally added to your tax bill. For 2025–26, the single reduction threshold is used in the calculator because 2026–27 thresholds were not confirmed. This estimate does not include the Medicare levy surcharge, HELP repayments, or salary packaging.

For a full-time worker on the National Minimum Wage ($52,254.80), tax would be approximately $4,020 + 30% of ($52,254.80 – $45,000) = $6,196.44, plus Medicare of $1,045.10, leaving about $45,013.26 after tax and Medicare. Use the take-home pay topic for more detail.

Superannuation Paid on Top

Employers must pay super guarantee of 12% on your ordinary earnings. This is on top of your salary, not deducted from it. For 2026–27, the maximum contribution base is $270,830. If your annual earnings exceed that, super is capped. For the National Minimum Wage example, super would be $6,270.58 per year (12% of $52,254.80). The super and packaging page explains how salary sacrifice affects this.

International Comparison: Canada Minimum Wage

For context, the Canadian federal minimum wage is $18.15 per hour (CAD) as of 1 April 2026, according to the Government of Canada. This applies to federally regulated industries; provincial rates may be higher. Australia's National Minimum Wage of $26.44 (AUD) is significantly higher, but direct comparison requires considering exchange rates and cost of living. The Fair Work Commission reviews the National Minimum Wage annually, while Canada adjusts its federal rate based on the Consumer Price Index.

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 calculations, refer to the reference tables and the average pay topic for industry benchmarks.