Does base salary include super? How to compare job offers using your take-home pay

Does base salary include super? The short answer

When you see a job advertisement or receive an offer, the salary figure quoted is almost always your base salary – the amount paid to you before any additional contributions. Superannuation (super) is not included in that figure. Under Australian law, your employer must pay an extra 12% of your ordinary time earnings into your super fund. This is a separate obligation on top of your salary.

For example, if your base salary is $80,000, your employer pays an additional $9,600 into your super account. Your take-home pay is calculated from the $80,000, not the $89,600. This distinction is critical when comparing job offers: a role with a lower base salary but higher super guarantee (e.g., above the minimum 12%) may still be competitive once you factor in the total remuneration package.

How to compare job offers using take-home pay

Your take-home pay is the amount that actually reaches your bank account each pay cycle – after income tax and the Medicare levy are deducted. Super does not appear in your bank account; it goes into your super fund. To compare offers fairly, follow these steps:

1. Identify the base salary

Look for the phrase "plus super" or "excluding super". If the advertisement says "$90,000 package including super", the base salary is lower – typically around $80,357 (since 12% super on $80,357 is $9,643, totalling $90,000). Always clarify with the employer if the figure is base or total package.

2. Calculate your tax and Medicare levy

Use the 2026–27 resident tax rates from the Australian Taxation Office. The first $18,200 is tax-free. Then:

• $18,201 to $45,000: 15c per dollar over $18,200
• $45,001 to $135,000: $4,020 plus 30c per dollar over $45,000
• $135,001 to $190,000: $31,020 plus 37c per dollar over $135,000
• Over $190,000: $51,370 plus 45c per dollar over $190,000

Then add the Medicare levy. For a full-time employee earning above $35,013, this is a flat 2% of your taxable income. If you earn between $28,011 and $35,013, you pay a reduced rate (10c per dollar over $28,011). Below $28,011, no Medicare levy applies. These thresholds are the latest published single-person figures from the ATO.

You may also be eligible for the Low Income Tax Offset (LITO) – up to $700 if your taxable income is $37,500 or less, phasing out by $66,667. LITO can reduce your tax to zero but not create a refund.

3. Convert to fortnightly take-home

Divide your annual tax (including Medicare) by 26 to get the amount withheld each fortnight. Subtract that from your fortnightly base salary (annual base ÷ 26). The result is your take-home pay. Note that this is an estimate – your employer may use PAYG tax tables that round slightly differently, and your actual withholding may vary if you have a HELP debt or other adjustments.

4. Factor in super separately

Super is not part of your take-home, but it is part of your total compensation. The minimum super guarantee is 12% from 1 July 2026, as confirmed by . Some employers offer more. When comparing two offers, add the super contribution to the base salary to get the total package value. However, remember that super is locked away until retirement, so your immediate cash flow depends on the base salary.

Benchmarks to help you evaluate offers

The Take-home pay guide on this site provides calculators and examples. Here are key benchmarks from the 2026–27 year:

• National minimum wage: $26.44 per hour, $1,004.90 per week (Fair Work Ombudsman). Annualised: $52,255. On this salary, your take-home after tax and Medicare (assuming no other deductions) is approximately $44,000 per year, or about $1,692 per fortnight.
• All employees average total earnings: $1,579.20 per week (ABS, May 2026, includes part-time). Annualised: $82,118.
• Full-time adult ordinary time earnings: $2,083.70 per week (ABS, excludes overtime and employer super). Annualised: $108,352.

These figures are before tax and super. Use them as a reference point when assessing whether an offer is above or below average for your industry.

Common pitfalls when reading job ads

• "Package" vs "base": Always confirm. If the ad says "$100,000 package", the base is likely around $89,286 (with $10,714 super). If it says "$100,000 plus super", the base is $100,000 and total package is $112,000.
• Super guarantee rate changes: From 1 July 2026, the rate is 12%. Some older ads may still quote 11.5% – check the date.
• Salary sacrifice: If you salary sacrifice part of your base salary into super, your take-home pay decreases, but your super grows faster. This is a separate arrangement from the employer's super guarantee.

For more details on how super works, see the Super topic page. To estimate your own take-home pay, use the Clearance tool on this site.

Summary

Base salary does not include super. Super is an employer contribution on top of your base. When comparing job offers, focus on the base salary for your immediate cash flow, but also consider the total package including super. Use the tax rates and Medicare thresholds above to calculate your estimated take-home pay. Remember that the figures provided here are estimates only and not a tax assessment – your actual withholding may differ due to payroll rounding, HELP debts, or other factors.

If you need a quick estimate, the After-tax salary site offers calculators and guides to help you make informed decisions.