EL2 salary 2026–27: How to work out your take-home pay

How your EL2 salary becomes take-home pay

If you're an Executive Level 2 (EL2) in the Australian Public Service, your base salary is set by your agency's enterprise agreement. The EL2 salary range for 2026–27 is $140,893 to $192,469 a year, depending on the agency and your pay point. But what you actually see in your bank account each fortnight is less – after income tax and the Medicare levy are deducted.

The EL2 salary range by agency

Here are the base salaries for EL2s at several major agencies, based on enterprise agreements effective from 12 March 2026 :

Agency	From	To
ATO	$155,911	$185,713
Treasury	$167,708	$192,469
Services Australia	$141,751	$168,571
Home Affairs	$140,893	$183,347
Defence	$144,430	$173,359

Your take-home pay after tax for these salaries ranges from about $4,034 to $5,236 a fortnight. Superannuation (15.4% employer contribution) is paid on top, not deducted from your salary.

How to calculate your take-home pay

To work out what clears after tax, you apply the Australian resident tax rates for 2026–27 . These rates do not include the Medicare levy of 2%, which you also need to account for.

For 2026–27, the tax brackets are:

• $0 – $18,200: Nil
• $18,201 – $45,000: 15c for each $1 over $18,200
• $45,001 – $135,000: $4,020 plus 30c for each $1 over $45,000
• $135,001 – $190,000: $31,020 plus 37c for each $1 over $135,000
• $190,001 and over: $51,370 plus 45c for each $1 over $190,000

You also pay the Medicare levy at 2% of your taxable income, unless you qualify for a reduction based on the low-income thresholds ($28,011 for singles, $35,013 for the full exemption). Most full-time EL2 salaries exceed these thresholds, so you pay the full 2%.

Example: EL2 at Treasury ($167,708)

1. Income tax: $31,020 + 37% × ($167,708 – $135,000) = $31,020 + $12,102 = $43,122
2. Medicare levy: 2% × $167,708 = $3,354
3. Total deductions: $43,122 + $3,354 = $46,476
4. Annual take-home: $167,708 – $46,476 = $121,232
5. Fortnightly take-home: $121,232 ÷ 26 = $4,663

This matches the take-home figure from the salary guide. Your actual withholding may vary slightly due to payroll rounding, but this method gives you a reliable estimate.

What about the Low Income Tax Offset (LITO)?

The LITO can reduce your tax by up to $700, but it phases out between $37,500 and $66,667. At EL2 salaries, you are well above that range, so LITO does not apply.

Super is extra

Your EL2 salary is quoted as base pay. Your employer pays 15.4% super on top, which goes into your super fund – not your bank account. So your take-home pay is based on the base salary only.

Key points to remember

• The EL2 salary varies by agency – always check your enterprise agreement.
• Use the ATO tax rates for 2026–27 to estimate your tax.
• Medicare levy is 2% for most EL2s.
• Take-home pay is what you get after tax and Medicare, before any salary sacrifice or HELP repayments.

For more on how your pay is calculated, see our guides on Take-home pay and Tax and Medicare. You can also compare your salary to benchmarks like the Minimum wage or Average pay.

Resident estimate only. Excludes HELP/HECS, the Medicare levy surcharge, salary sacrifice, and payroll tax-table rounding. Not an assessment.