Minimum wage Queensland: what you take home after tax and Medicare

Minimum wage Queensland: what it means for your take-home pay

If you are working in Queensland and not covered by an award or enterprise agreement, the national minimum wage sets the floor for your pay. Fair Work explains that the National Minimum Wage applies to all employees in Australia who are not covered by a specific award or agreement . As of 1 July 2026, that rate is $26.44 per hour or $1,004.90 per week for a 38‑hour week .

This guide walks you through how your gross pay becomes the amount that lands in your bank account after income tax and the Medicare levy. We use the 2026–27 tax year rates and the latest published Medicare thresholds.

Gross annual pay on the minimum wage

A full‑time employee working 38 hours a week, 52 weeks a year, earns:

• $26.44 × 38 hours = $1,004.90 per week
• $1,004.90 × 52 weeks = $52,255 per year

This figure is the benchmark for the national minimum wage Benchmarks. Your employer must also pay superannuation of 12% on top of this salary (from 1 July 2026), but super is not deducted from your take-home pay unless you salary sacrifice.

Step 1: Income tax

For a resident, the 2026–27 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

On $52,255, the tax before offsets is:

• First $18,200: $0
• Next $26,800 ($18,201 to $45,000): 15c × $26,800 = $4,020
• Remaining $7,255 ($45,001 to $52,255): 30c × $7,255 = $2,176.50
• Total gross tax: $4,020 + $2,176.50 = $6,196.50

Step 2: Low Income Tax Offset (LITO)

The LITO reduces your tax. For 2026–27:

• Maximum $700 if taxable income is $37,500 or less
• Then reduces by 5c per $1 until $45,000
• Then $325 minus 1.5c per $1 over $45,000 until $66,667

At $52,255:

• Income over $45,000 = $7,255
• LITO = $325 – (1.5c × $7,255) = $325 – $108.83 = $216.17

So your tax after LITO is $6,196.50 – $216.17 = $5,980.33.

Step 3: Medicare levy

The Medicare levy is 2% of taxable income, but low‑income earners may be exempt or pay a reduced rate. The latest published single‑person thresholds are $28,011 (lower) and $35,013 (upper). Because $52,255 is above $35,013, you pay the full 2%:

• Medicare levy = 2% × $52,255 = $1,045.10

Step 4: Take-home pay

Annual net pay = $52,255 – $5,980.33 (tax) – $1,045.10 (Medicare) = $45,229.57

That breaks down to:

• Weekly: $45,229.57 ÷ 52 = $869.80
• Fortnightly: $869.80 × 2 = $1,739.60

Note: This is a resident estimate only. It excludes HELP/HECS repayments, the Medicare levy surcharge, salary sacrifice, and payroll rounding. Use our Take-home pay calculator for a personalised estimate.

What about superannuation?

Your employer must pay super of 12% on your ordinary earnings. On $52,255, that is $6,270.60 per year. This is paid into your super fund and is not part of your take-home pay. Job advertisements often quote a salary “plus super”, meaning the super is additional. The minimum wage itself is before super.

Why the minimum wage in Queensland is the national rate

Queensland does not have a separate minimum wage. The Fair Work Ombudsman and Fair Work Commission set a single national minimum wage that applies in every state and territory. If you work under an award, your minimum pay may be higher. Check your award using the Minimum wage guide.

Key takeaways

• The minimum wage in Queensland is $26.44 per hour / $1,004.90 per week.
• After tax and Medicare, a single resident takes home about $870 per week.
• The Medicare levy applies in full because your income is above $35,013.
• Super is extra – it does not reduce your take-home pay.

For more detail on tax brackets and offsets, see Tax and Medicare.