Understanding EML Salary Packaging
EML is a provider of salary packaging services, commonly used by employees in the not-for-profit, health, and government sectors. The EML salary packaging login portal allows employees to manage their salary packaging arrangements, such as selecting benefits, viewing balances, and submitting claims. Salary packaging, also known as salary sacrifice, lets you pay for certain work-related benefits with pre-tax income, reducing your taxable income and increasing your take-home pay.
What is salary packaging?
Salary packaging is an arrangement between you and your employer where you agree to forgo part of your pre-tax salary in exchange for benefits. Common benefits include novated leases on cars, electronic devices, childcare, and superannuation contributions above the compulsory rate. The value of these benefits is deducted from your gross salary before tax is calculated, lowering the amount of income tax you pay.
How it affects your taxable income
When you salary package, your taxable income decreases by the amount of the packaged benefit. For example, if your gross salary is $100,000 and you package $15,000 worth of benefits, your taxable income becomes $85,000. This can move you into a lower tax bracket, reducing the overall tax you owe. The Medicare levy of 2% also applies to your taxable income, so a lower taxable income means a lower levy. However, some benefits may have caps or fringe benefits tax (FBT) implications, which your employer or provider like EML can explain.
Comparing your pay to the national average
The Average line tool compares your gross yearly salary before tax to the national full-time adult ordinary-time average. According to the ABS Average Weekly Earnings for May 2026, that average is $2,083.70 per week, or about $108,352 per year (multiplied by 52). This figure is the line against which your salary is measured. The tool also shows the distance from this average, as well as your weekly and hourly equivalents based on a 38-hour week.
The national full-time average
The ABS Average Weekly Earnings (May 2026) is the primary benchmark. It represents the average weekly ordinary-time earnings for full-time adult employees. The national full-time median, from the ABS Employee Earnings and Hours survey (August 2025), is about $90,532 per year. The all-employees median (including part-time and casual) is about $74,100. These medians are lower than the average because high earners pull the average up. The national minimum wage, set by Fair Work from 1 July 2026, is $26.44 per hour, $1,004.90 per week, or about $52,255 per year on a 38-hour week.
State and industry variations
Your pay may be above or below the national average depending on where you work and in which industry. State full-time averages vary: New South Wales about $109,658, Victoria about $106,137, Queensland about $106,064, South Australia about $102,450, Western Australia about $115,825, Tasmania about $96,008, Northern Territory about $103,173, and the Australian Capital Territory about $119,090. Industry medians also differ; you can explore these on the Job medians and Industry medians pages. Men's full-time average is about $113,412, while women's is about $100,594, reflecting gender pay gaps.
The role of salary packaging in net pay
Salary packaging does not change your gross salary, so the figure you enter into the Average line tool remains the same. However, it can significantly increase your net (take-home) pay. For example, if your gross salary is $108,352 (the national average) and you package $15,000 in benefits, your taxable income drops to $93,352. Using the 2026–27 tax rates (nil up to $18,200; 15% to $45,000; 30% to $135,000; 37% to $190,000; 45% above that), plus the 2% Medicare levy, you would pay less tax. This means you keep more of your earnings, effectively making your disposable income higher than someone on the same gross salary who does not package. While the tool shows your gross salary relative to the average, your actual financial position may be stronger.
Factors that move pay above or below the average
Several factors can push your gross salary above or below the national average. Working in a high-paying state like the ACT or Western Australia, or in industries such as mining or finance, tends to lift pay. Conversely, roles in retail, hospitality, or in lower-paying states like Tasmania may fall below. Gender also plays a role, with women's average pay lower than men's. Salary packaging itself does not alter your gross salary, but it can affect your net pay and overall compensation package. If you include the value of packaged benefits, your total remuneration may exceed the average even if your gross salary does not.
To see where your salary sits, Place a salary on the line and compare it to the national average. You can also view States and territories to see how your location affects the benchmark. Remember that the tool uses your gross salary before tax, so salary packaging benefits are not reflected in that figure. For a fuller picture, consider both your gross salary and the value of any packaged benefits.
Conclusion
EML salary packaging login gives you access to manage benefits that can reduce your taxable income and boost your net pay. While your gross salary remains the figure compared to the national average, the real-world impact on your finances can be significant. Understanding how salary packaging interacts with tax brackets and the Medicare levy helps you see where your pay truly stands. Use the Average line tool to benchmark your gross salary, and consider the additional value of salary packaging when assessing your overall compensation.