Salary calculator: how tax brackets, Medicare levy, and super change your fortnight

How your fortnight changes: tax brackets, Medicare levy, and super

Your fortnightly take-home pay is not just your gross salary divided by 26. It is shaped by three main factors: the progressive tax brackets, the Medicare levy, and your super guarantee. Our salary calculator lets you enter any income and see exactly how much lands in your bank account each fortnight.

Tax brackets for 2026–27

The Australian Taxation Office applies a progressive tax scale. For the 2026–27 income year, the rates are:

• Up to $18,200: nil tax
• $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
• $190,001 and above: $51,370 plus 45 cents for each dollar over $190,000

These brackets mean that as your income rises, a larger share goes to tax. For example, someone earning the national minimum wage of $26.44 an hour works 38 hours a week, which is $1,004.90 a week and $52,255 a year. Their tax falls into the second bracket, so they pay $4,020 plus 30 cents for every dollar over $45,000 – that is $4,020 plus 30% of $7,255 = $6,196.50 in tax. After the Low Income Tax Offset (LITO) of up to $700, their tax is reduced. The Take-home pay guide explains how offsets interact.

Medicare levy: the 2% that varies

Most full-time workers pay the full 2% Medicare levy on their taxable income. However, the latest published single-person thresholds are $28,011 and $35,013. If your income is below $28,011, you pay no levy. Between $28,011 and $35,013, you pay 10 cents for each dollar over $28,011. Above $35,013, you pay the full 2%. This shading means a small increase in pay can cause a jump in levy withholding, affecting your fortnightly deposit. For a full-time worker on the average full-time ordinary time earnings of $2,083.70 a week ($108,352 a year), the levy is $2,167.04 a year – about $83 a fortnight.

Super guarantee: on top or inside?

From 1 July 2026, the super guarantee rate is 12% of your ordinary time earnings, up to a maximum contribution base of $270,830. How this affects your take-home depends on how your salary is quoted. If your job advertisement says "$80,000 plus super", the 12% super is paid on top – your take-home is calculated from $80,000. If it says "$80,000 including super", the super contribution is taken from that $80,000, so your gross for tax purposes is lower. Always check your contract. Our Super page explains the rules.

Putting it together: a fortnightly example

Take the all-employees average weekly total earnings of $1,579.20, which is $82,118.40 a year. Using the tax brackets: tax on $82,118 is $4,020 plus 30% of ($82,118 – $45,000) = $4,020 + $11,135.40 = $15,155.40. LITO at this income: $325 minus 1.5 cents per dollar over $45,000 = $325 – $556.77 = –$231.77, so no LITO. Medicare levy: 2% of $82,118 = $1,642.37. Total deductions: $16,797.77. Net annual: $65,320.63. Fortnightly: $2,512.33. If super is quoted as plus super, this is your bank deposit. If including super, subtract 12% from gross first.

Why use a salary calculator?

Manual calculations are tedious and easy to get wrong, especially with the Medicare shading and LITO phase-out. Our Clearance tool does it for you. Just enter your gross salary and whether it is plus or including super, and it shows your fortnightly take-home after tax and Medicare levy. It also accounts for the tax brackets and offsets exactly as the ATO publishes them.

Important notes

This estimate is for residents only. It excludes HELP/HECS repayments, the Medicare levy surcharge, salary sacrifice, and payroll tax-table rounding. It is not a tax assessment. For your exact situation, use the ATO's own calculator or consult a tax professional. The Method page explains how we calculate.