Salary on-costs

2025 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

DescriptionRateCalculated
Casual Loading25%Basic salary
Productivity (Superannuation Guarantee)12.5%Basic salary & casual loading
Workers Compensation2%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)

DescriptionRateCalculated
Productivity (Superannuation)17%Basic salary
Workers Compensation2%Basic salary
Payroll Tax (ACT)6.85%Basic salary & productivity
Annual Leave Loading1.35%Basic salary. Maximum $1537.70
Long Service Leave Levy3.5%Basic salary

Standard (continuing) staff

Fixed term staff (12 months or more)

DescriptionRateCalculated
Productivity3%Basic salary
Superannuation14%Basic salary
Workers Compensation2%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 Loading1.35%Basic salary Maximum $1537.70
Long Service Leave Levy3.5%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.

StatePayroll tax ratePayroll taxable items
ACT6.85%Basic salary, productivity, superannuation, leave payments, FBT amounts (grossed-up amount) & some eligible termination payments (ETP).
New South Wales4.85%Basic salary, productivity, superannuation, leave payments, FBT amounts (grossed-up amount) & some eligible termination payments (ETP).
Victoria4.85%Basic salary, productivity, superannuation, leave payments, FBT amounts (grossed-up amount) & eligible termination payments (ETP).
Queensland4.75%Basic salary, productivity, superannuation, leave payments, FBT amounts (grossed-up amount) & some eligible termination payments (ETP), and redundancy.
South Australia4.95%Basic salary, productivity, superannuation, leave payments, FBT amounts (grossed-up amount) & some eligible termination payments (ETP), and redundancy.
Western Australia5.50%Basic salary, productivity, superannuation, leave payments & FBT amounts (grossed-up amount).
Tasmania6.10%Basic salary, productivity, superannuation, leave payments, FBT amounts (grossed-up amount) & eligible termination payments (ETP).
Northern Territory5.50%Basic salary, productivity, superannuation, leave payments, FBT amounts (grossed-up amount) & some eligible termination payments (ETP).

 

Reference documents

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