Salary on-costs

2017 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) 9.5% Basic salary & casual loading
Workers Compensation 3.1% Basic salary & casual loading
Payroll Tax (ACT) 6.85% Basic salary, casual loading & productivity

Fixed terms staff (less than 12 months)

Description Rate Calculated
Productivity (Superannuation Guarantee) 9.5% Basic salary
Workers Compensation 3.1% Basic salary
Payroll Tax (ACT) 6.85% Basic salary & productivity
Annual Leave Loading 1.34% Basic salary. Maximum $1393.50
Long Service Leave Levy 3% 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 3.1% 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 1.34% Basic salary Maximum $1393.50
Long Service Leave Levy 3% Basic salary

Superannuation Guarantee: Only applicable for staff who are paid more than $450.00 in a calendar month. For staff who do not meet this limit, 3% may be payable for academic staff who are paid a minimum of $2788.00 over a 6 month period, or for general staff who work a minimum of 100 hours over a 6 month period.

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 5.45% 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).