What "base salary" means in Australia
Base salary is the fixed annual amount an employer agrees to pay you for your ordinary hours of work, before any deductions for tax or other contributions. It excludes variable pay such as bonuses, commissions, overtime, and superannuation. In Australia, base salary is typically stated in your employment contract or enterprise agreement and is the figure most commonly used when comparing job offers or benchmarking pay.
The Australian Bureau of Statistics (ABS) measures average weekly ordinary time earnings for full-time adults, which is the closest official statistic to a national base salary figure. In the May 2026 release, the ABS reported that full-time adult ordinary time earnings averaged $2,083.70 per week. Multiplying by 52 gives an annual base salary of about $108,352. This is the reference point used on this site to show where your pay sits on the line.
Base salary vs. other pay concepts
It is important to distinguish base salary from total remuneration. Total remuneration includes superannuation (currently 11.5% of ordinary earnings, rising to 12% from July 2027), bonuses, allowances, and non-cash benefits. The ABS also publishes average weekly total earnings for full-time adults, which were $2,160.00 per week in May 2026 (about $112,320 per year). That figure includes overtime and other additional payments, so it is higher than the base salary average.
For most employees, the base salary is the amount used to calculate income tax, Medicare levy, and other withholdings. It is also the figure you enter into the salary line tool on this site.
How base salary compares to the national average
The national full-time adult ordinary-time average base salary of $110,352 per year is the line on this site. But averages can mask variation. The ABS Employee Earnings, August 2025 release shows the full-time median base salary is about $90,532 per year, meaning half of full-time workers earn less than that. The all-employees median (including part-time and casual) is about $74,100 per year.
State by state, the average base salary varies significantly. According to the ABS Average Weekly Earnings, May 2026, the highest full-time ordinary time earnings are in the Australian Capital Territory (about $119,090 per year) and Western Australia (about $115,825 per year). The lowest are in Tasmania (about $96,008 per year). You can explore these differences on the States and territories page.
Men's full-time ordinary time average base salary is about $113,412 per year; women's is about $100,594 per year. The gender pay gap in base salary terms is around 11.3% on this measure.
Take-home pay: a resident's sketch
To understand what a base salary means in your pocket, we can apply the 2026–27 Australian resident tax rates and the Medicare levy to the national average base salary of $108,352.
For 2026–27, the tax brackets are:
- Nil on the first $18,200
- 15% on income from $18,201 to $45,000
- 30% on income from $45,001 to $135,000
- 37% on income from $135,001 to $190,000
- 45% on income above $190,000
Plus a Medicare levy of 2% (before any reductions or surcharges).
On $108,352:
- Tax on first $18,200: $0
- Tax on next $26,800 (from $18,201 to $45,000): $4,020
- Tax on remaining $63,352 (from $45,001 to $108,352): $19,005.60
- Total tax: $23,025.60
- Medicare levy (2% of $108,352): $2,167.04
- Total deductions: $25,192.64
- Net annual take-home: about $83,159
- Net weekly take-home: about $1,599
This is a simplified sketch. Your actual take-home may differ due to tax offsets, HELP repayments, or salary sacrificing. The ATO provides detailed calculators for your situation.
Base salary vs. minimum wage and awards
The Fair Work Commission sets the National Minimum Wage, which from 1 July 2026 is $26.44 per hour or $1,004.90 per week. For a full-time employee working 38 hours, that equates to an annual base salary of about $52,255. This is the legal floor for employees not covered by an award or agreement.
Most employees are covered by an award or enterprise agreement that sets higher minimum base salaries. In the 2026 Annual Wage Review, award minimums increased by 4.75%. For example, a Level 1 retail employee might have a base salary around $48,000 per year, while a registered nurse under the Nurses Award may start at about $75,000 per year.
If your base salary is below the national average, it may still be above the minimum wage. The salary line tool can show you where your pay sits relative to both the average and the minimum.
Using the salary line tool
To see how your base salary compares, Place a salary on the line. Enter your yearly base salary before tax. The tool will calculate your weekly and hourly amounts based on a 38-hour week, and show the distance from the national full-time average of $108,352. You can also compare against Job medians and Industry medians to see how your base pay stacks up in your field.
For a broader perspective, visit the Guides for guides on negotiating base salary, understanding total remuneration, and planning your career moves. The How the figures are set page explains the methodology behind the ABS and Fair Work data used on this site.
Summary
Base salary is the core fixed pay before extras. In Australia, the national full-time adult ordinary-time average base salary is $108,352 per year, according to the ABS. Your take-home pay after tax and Medicare on that amount is roughly $83,159 per year. The minimum wage floor is $52,255 per year. Use the tools on this site to see where your base salary sits on the line and how it compares across states, industries, and occupations.