Salary on-costs
2024 Salary on-costs
For this purpose the definition of 'basic salary' includes, most allowances, loadings and bonuses. For other payroll taxable items, see 'Payroll Taxable Items' at end of document.
Casual staff
| Description | Rate | Calculated |
|---|---|---|
| Casual Loading | 25% | Basic salary |
| Productivity (Superannuation Guarantee) | 12.5% | Basic salary & casual loading |
| Workers Compensation | 2% | Basic salary & casual loading |
| Payroll Tax (ACT) | 6.85% | Basic salary, casual loading & productivity |
*Super Guarantee to increase to 11% as at 1 July 2023.
Fixed terms staff (less than 12 months)
| Description | Rate | Calculated |
|---|---|---|
| Productivity (Superannuation) | 17% | Basic salary |
| Workers Compensation | 2% | Basic salary |
| Payroll Tax (ACT) | 6.85% | Basic salary & productivity |
| Annual Leave Loading | 1.35% | Basic salary. Maximum $1537.70 |
| Long Service Leave Levy | 3.5% | Basic salary |
Standard (continuing) staff
Fixed term staff (12 months or more)
| Description | Rate | Calculated |
|---|---|---|
| Productivity | 3% | Basic salary |
| Superannuation | 14% | Basic salary |
| Workers Compensation | 2% | Basic salary |
| Payroll Tax (ACT) | 6.85% | Basic salary, productivity, superannuation, leave payments, FBT amounts (grossed-up amount) & some eligible termination payments (ETP) |
| Annual Leave Loading | 1.35% | Basic salary Maximum $1537.70 |
| Long Service Leave Levy | 3.5% | Basic salary |
Superannuation Guarantee: Your employees no longer need to earn $450 per month to be eligible for super. However, employees who are under 18 still need to work more than 30 hours in a week to be eligible.
Payroll Tax: Staff whose work location is in a different state, refer below for appropriate state payroll tax rates.
| State | Payroll tax rate | Payroll taxable items |
|---|---|---|
| ACT | 6.85% | Basic salary, productivity, superannuation, leave payments, FBT amounts (grossed-up amount) & some eligible termination payments (ETP). |
| New South Wales | 4.85% | Basic salary, productivity, superannuation, leave payments, FBT amounts (grossed-up amount) & some eligible termination payments (ETP). |
| Victoria | 4.85% | Basic salary, productivity, superannuation, leave payments, FBT amounts (grossed-up amount) & eligible termination payments (ETP). |
| Queensland | 4.75% | Basic salary, productivity, superannuation, leave payments, FBT amounts (grossed-up amount) & some eligible termination payments (ETP), and redundancy. |
| South Australia | 4.95% | Basic salary, productivity, superannuation, leave payments, FBT amounts (grossed-up amount) & some eligible termination payments (ETP), and redundancy. |
| Western Australia | 5.50% | Basic salary, productivity, superannuation, leave payments & FBT amounts (grossed-up amount). |
| Tasmania | 6.10% | Basic salary, productivity, superannuation, leave payments, FBT amounts (grossed-up amount) & eligible termination payments (ETP). |
| Northern Territory | 5.50% | Basic salary, productivity, superannuation, leave payments, FBT amounts (grossed-up amount) & some eligible termination payments (ETP). |
Reference documents
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Contact
- Remuneration & Conditions Branch
- +61 2 6125 3346
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