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Salary packaging and meal entertainment card: where your pay sits against the Australian full-time average

The exact salary for a role using salary packaging and a meal entertainment card is not published in the index. Compare your grossed-up salary against the national full-time average of $108,352 per year.

This sits on the Australian full-time average.

Week, hour, and a tax sketch

$2,084 a week · $54.83 an hour if spread over 38 hours

About $83,159 after resident income tax and a 2% Medicare levy.

2026–27 resident rates and a 2% Medicare levy. Not a tax assessment.Open the full line

Salary packaging and meal entertainment cards

Salary packaging (also called salary sacrifice) lets you exchange part of your pre-tax salary for benefits such as a car, superannuation above the guarantee, or a meal entertainment card. A meal entertainment card is a specific benefit that allows you to pay for meals and entertainment expenses with pre-tax dollars, often provided by employers in the not-for-profit or public health sectors. The Australian Tax Office (ATO) sets rules on how much can be tax-free, typically up to $5,000 per year for meal entertainment under certain conditions.

How it affects your pay compared to the full-time average

The site's line is the national full-time adult ordinary-time average of $2,083.70 per week, or about $108,352 per year (ABS Average Weekly Earnings, May 2026, multiplied by 52). This figure is gross salary before any salary sacrifice. If you use salary packaging, your taxable salary may be lower than this average, but your total remuneration (salary plus the value of packaged benefits) could be higher. The index does not publish a specific figure for roles that include a meal entertainment card, so the precise salary for this arrangement is not available.

Other benchmarks for context

For comparison, the full-time median salary is about $90,532 per year (ABS Employee Earnings, August 2025). The all-employees median (including part-time and casual) is about $74,100. The national minimum wage 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. Award minimums rose by 4.75% from that date.

State full-time averages

If you are comparing your packaged salary to a state average, the on-site notes provide these figures (all full-time adult ordinary-time averages from ABS Average Weekly Earnings, May 2026):

  • 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
  • Australian Capital Territory: about $119,090

What to do if your salary is packaged

To see where your pay sits against the line, you need to gross up your salary by adding the taxable value of any salary-packaged benefits. For a meal entertainment card, that might be the amount spent on meals and entertainment that would otherwise be paid from after-tax income. The site's tool accepts a yearly salary before tax and shows the distance from the full-time average. If you enter your grossed-up salary, you can see whether you are above or below the national average.

Internal resources

  • Place a salary on the line to compare your grossed-up salary to the national full-time average.
  • Guides for more information on salary packaging and how benefits affect your take-home pay.
  • How the figures are set explains the sources and methodology behind the averages and medians.

Important notes

  • The figures on this site are based on ABS Average Weekly Earnings (May 2026), ABS Employee Earnings (August 2025), and Fair Work minimum wage rates (from 1 July 2026). No precise figure for salary packaging or meal entertainment cards is published in the index.
  • The site does not provide tax advice. For specific questions about your salary packaging arrangement, consult a tax professional or the ATO.
  • The meal entertainment card benefit is subject to FBT rules; employers may report it on your payment summary. Always consider the grossed-up value when comparing to published averages.

Questions

How does a meal entertainment card affect my taxable income?

A meal entertainment card lets you pay for meals and entertainment with pre-tax salary under a salary packaging arrangement. The benefit is generally exempt from fringe benefits tax up to the ATO's meal entertainment cap (currently $5,000 per year for public health and certain not-for-profit employees). This reduces your taxable income, so your reported salary may be lower than your total remuneration. The site's line uses gross salary before tax, so you need to consider the grossed-up value of the benefit when comparing to the full-time average.

Is salary packaging included in the ABS average weekly earnings?

No. The ABS Average Weekly Earnings (May 2026) measures gross wages and salaries before any salary sacrifice arrangements. If you salary package part of your pay, your reported salary in the index would be the pre-sacrifice amount. The site's line of $108,352 per year is the full-time adult ordinary-time average. Your packaged salary may be lower on paper, but your total compensation including the meal entertainment card benefit could be higher.

How do I compare my packaged salary to the national full-time average?

First, add back the value of any salary-packaged benefits (like a meal entertainment card) to your gross salary to get your total remuneration. Then compare that total to the full-time average of $108,352. If your total is above that, you are above the line; if below, you are below. The site's tool accepts a yearly salary before tax and shows the distance from the average. For packaged salaries, use the grossed-up figure.

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