What changes your EL1 salary take-home: tax brackets, Medicare levy, and super

What your EL1 salary really means in your bank account

If you're looking at an Executive Level 1 role in the Australian Public Service, you've probably seen figures like $121,755 to $157,498 a year. But what you care about is the amount that lands in your account each fortnight. That's your take-home pay after income tax and the Medicare levy. Here's how the numbers break down for an el1 salary in 2026–27.

Tax brackets and your EL1 salary

The Australian Taxation Office sets the tax rates that apply to your salary. For 2026–27, the first $18,200 is tax-free. Then:

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

Most EL1 salaries fall in the 30% or 37% marginal bracket. For example, an EL1 at the ATO on $129,551 pays tax calculated as: $4,020 + 0.30 × ($129,551 – $45,000) = $4,020 + $25,365.30 = $29,385.30. Then the Low Income Tax Offset (LITO) reduces this slightly – up to $700 for incomes under $37,500, but for an EL1 the offset phases out to zero above $66,667. So your full tax bill is around $29,385.

The Medicare levy: a flat 2%

On top of income tax, you pay the Medicare levy. The latest published single-person thresholds are $28,011 and $35,013. If your EL1 salary is above $35,013 – which it always will be – you pay the full 2% on your entire taxable income. For the $129,551 example, that's $2,591. So total deductions are about $31,976 a year, leaving $97,575. Divide by 26 fortnights: roughly $3,753 per fortnight. That matches the ATO's published take-home figure for EL1.1 at the ATO.

How super fits in

Your employer pays super on top of your base salary. From 1 July 2026, the super guarantee is 12% of your ordinary time earnings, up to a maximum contribution base of $270,830. APS agencies often pay more – 15.4% is common. This super is not deducted from your take-home pay; it goes into your super fund separately. So when you see a job ad quoting an el1 salary of $130,000 plus super, the $130,000 is what gets taxed, and super is extra.

Fortnightly take-home by agency

Different agencies have different pay points. Here are some examples from the 2026–27 enterprise agreements:

• ATO: $129,551 to $141,239 → take-home $3,753 to $4,042 per fortnight
• Treasury: $137,301 to $157,498 → take-home $3,949 to $4,423 per fortnight
• Services Australia: $122,493 to $135,731 → take-home $3,568 to $3,913 per fortnight
• Home Affairs: $121,755 to $139,450 → take-home $3,549 to $4,000 per fortnight
• Defence: $124,393 to $140,315 → take-home $3,618 to $4,020 per fortnight

These figures are after income tax and the Medicare levy only. They don't include salary packaging, HECS repayments, or the Medicare levy surcharge (which applies if you don't have appropriate private hospital cover and earn over a threshold).

What changes your fortnightly amount

Your take-home can vary because of:

• Which pay point you're on – progression is usually annual, either a fixed dollar amount or a percentage.
• Tax brackets – if your salary pushes you into the 37% bracket (over $135,000), each additional dollar is taxed more heavily.
• Medicare levy – a flat 2% for all EL1s.
• HECS or HELP debts – if you have a study loan, repayments are deducted at 1% to 10% of your income above the threshold ($51,550 in 2026–27). The ATO's pay calculator shows that an EL1 on $129,551 with HECS would take home about $3,407 per fortnight instead of $3,753.

To get a precise figure for your situation, use a Take-home pay calculator that accounts for your specific deductions. The Tax and Medicare guide explains the formulas in more detail.

Bottom line

Your el1 salary is a gross figure. What you actually deposit each fortnight depends on tax brackets, the Medicare levy, and any additional deductions. For most EL1s, expect between $3,549 and $4,423 per fortnight in your bank account, with super added on top. Always check your agency's enterprise agreement for exact pay points and progression rules.