Australia Social Contributions
Source-backed employee estimate for 2026-07-01 to 2027-06-30.
Social contributions
The listed contributions are additional to the main tax schedule. Some countries include national-insurance premiums in that schedule; see the country assumptions to avoid double counting. Employer payments do not reduce employee take-home pay. Contribution thresholds and rounding use the period specified by the rule.
| Contribution | Rate / bands | Assessment |
|---|---|---|
| Employer super guarantee | 12% | Annual |
Calculation assumptions
- Australian tax resident for the full 2026-27 financial year, single, age 25-64, no dependants, ordinary employment and no other income.
- Annual salary AUD50,000-100,000 excluding employer super, with no study debt, salary sacrifice, reportable fringe benefits, insurance premiums or other deductions.
- Resident income tax is 15% between AUD18,200 and AUD45,000, then the enacted higher bands. The AUD1,000 standard work-related deduction applies under section 25-130 because this wages-only profile claims no competing work-expense deductions. It reduces taxable income, not cash salary.
- Low Income Tax Offset uses taxable income after the standard deduction. Full Medicare levy is 2% of taxable income. Salary-only income is below the 2026-27 single Medicare levy surcharge threshold of AUD105,000.
- Employer super is 12% of qualifying earnings under Payday Super from 1 July 2026. For this ordinary wages-only profile, qualifying earnings equal entered salary; payment deadlines do not change annual cash take-home.
- The Working Australians Tax Offset starts in 2027-28 and is not applied here. Annual liability estimate, not PAYG withholding or a completed-year payslip.
Coverage & limitations
Coverage: Standard · Rule version: AU-2026-27-v1 · Tax year: 2026-27 · Independent verification: pending.
- Limited employee reference only. Independent professional verification pending.
- Current financial year: 1 July 2026-30 June 2027. The 2025-26 reference is preserved for historical calculations.
- Annual salary AUD50,000-100,000 only. Other work deductions, study-loan repayments, Medicare exemptions or low-income reductions, surcharge, family offsets and private-health rebate adjustments remain unsupported.
- Annual tax estimate, not PAYG withholding. Employer totals contain super only. No 2027-28 Working Australians Tax Offset is included.
Official sources
- Income Tax Rates Act - 2025-26 and 2026-27 resident rates - Australian Government Federal Register of Legislation
- Low Income Tax Offset formula - Australian Taxation Office
- Medicare levy and reduction rules - Australian Taxation Office
- 2025-26 Medicare levy surcharge thresholds - Australian Taxation Office
- Super guarantee rates by financial year - Australian Taxation Office
- Enacted standard work-related deduction from 2026-27; WATO starts 2027-28 - Australian Government Federal Register of Legislation
- Payday Super from 1 July 2026 - 12% of qualifying earnings - Australian Taxation Office
- 2026-27 Medicare levy surcharge income thresholds - Australian Government Private Health Insurance Ombudsman
Source research date: 16 October 2026. This is distinct from independent professional verification. Automated source checks appear in the administration dashboard after the worker runs.