Understanding the national average
The national full-time adult ordinary-time average is $2083.70 a week, or about $108,352 a year (ABS Average Weekly Earnings, May 2026, multiplied by 52). This is the line on the site. It represents gross pay before tax and before any salary sacrifice arrangements. The full-time median is about $90,532, and the all-employees median is about $74,100 (ABS Employee Earnings, August 2025). Men's full-time average is about $113,412; women's about $100,594. The national minimum wage from 1 July 2026 is $26.44 an hour, $1004.90 a week, or about $52,255 a year on a 38-hour week.
How remote area housing salary sacrifice works
Remote area housing salary sacrifice is an arrangement where an employee agrees to forgo part of their gross salary in exchange for the employer providing housing or paying rent in a remote area. Under ATO rules, such housing can be exempt from fringe benefits tax if certain conditions are met, making it a tax-effective way to reduce taxable income. The employee's gross salary is reduced by the sacrificed amount, but the employer still incurs the cost of the housing. This arrangement is common in industries like mining, agriculture, and remote health services.
Where your pay sits
The site compares your gross yearly salary before tax to the national full-time average of $108,352. If you use remote area housing salary sacrifice, your gross salary (the figure you and your employer agree on before sacrifice) is what appears on the line. For example, if your gross salary is $120,000 and you sacrifice $20,000 for housing, your taxable income becomes $100,000, but the line still shows $120,000. So your pay sits above the average. Conversely, if your gross salary is $90,000 and you sacrifice $10,000, your taxable income is $80,000, but the line remains $90,000—below the average.
Factors that move pay above or below the average
Several factors can push your gross salary above or below the $108,352 line:
- Industry and occupation: Some industries pay above the average. For example, mining and professional services often exceed it, while retail and hospitality tend to be below. You can compare your role using the job medians or industry medians pages.
- Location: State averages vary. The Australian Capital Territory has the highest full-time average at about $119,090, while Tasmania has the lowest at about $96,008. See states and territories for details.
- Enterprise agreements and awards: Many workers are covered by awards or enterprise agreements that set minimum rates above the national minimum wage. Award minimums rose 4.75% from 1 July 2026.
- Salary sacrifice: While it does not change the gross salary line, it can affect your net income and tax bracket. For someone earning just above the average, sacrificing a portion for remote area housing could reduce their taxable income below $108,352, but the line remains unchanged.
- Overtime and bonuses: The average is based on ordinary-time earnings, so overtime and bonuses are not included. If your pay includes significant overtime, your actual earnings may be higher than the line suggests.
Using the site to compare
To see where your pay sits, place a salary on the line. Enter your gross yearly salary before tax. The tool will show your weekly and hourly equivalents on a 38-hour week and the distance from the national full-time average. Remember that salary sacrifice does not change the gross figure you enter.
Conclusion
Remote area housing salary sacrifice is a valuable tax concession, but it does not alter the gross salary that the site compares to the national average. Your pay moves above or below the line based on your base salary, industry, location, and other factors. The ABS average remains a benchmark for gross ordinary-time earnings, updated twice a year in May and November. For more on how the figures are set, see how the figures are set.