Salary packaging plus and the national full-time average
Salary packaging plus is a common way for employees in certain sectors to reduce their taxable income by sacrificing part of their salary for benefits. But how does your gross salary compare to the national full-time average? This page explains the relationship between salary packaging plus and the key benchmarks used on this site.
What is salary packaging plus?
Salary packaging (also called salary sacrifice) lets you exchange part of your pre-tax salary for benefits such as a car, laptop, superannuation, or in some cases, meal cards and entertainment expenses. The 'plus' often refers to additional benefits beyond the standard packaging, such as those available under certain not-for-profit or public sector arrangements. The gross salary you agree with your employer is the figure used for comparisons on this site.
The national full-time average
The national full-time adult ordinary-time average is $2,083.70 per week, or $108,352 per year (based on ABS Average Weekly Earnings, May 2026, multiplied by 52). This is the line on the salary index. If your gross salary is above this, you earn more than the average full-time worker; if below, you earn less.
How salary packaging plus affects the comparison
Salary packaging plus does not change your gross salary. It only changes how much tax is withheld. For example, if your gross salary is $108,352 and you package $10,000, your taxable income becomes $98,352. Your gross salary is still at the national average. The benefit is in the net pay you take home, not in the gross figure.
Weekly and hourly equivalents
On a 38-hour week, the national full-time average works out to:
- Weekly: $2,083.70
- Hourly: $54.83
If you are on a salary packaging plus arrangement, your gross weekly and hourly rates are the same as your base salary. The packaging only affects the tax you pay, not the rate itself.
State and territory averages
Your location also matters. The full-time averages by state (from ABS Average Weekly Earnings, May 2026) are:
- New South Wales: $109,658
- Victoria: $106,137
- Queensland: $106,064
- South Australia: $102,450
- Western Australia: $115,825
- Tasmania: $96,008
- Northern Territory: $103,173
- Australian Capital Territory: $119,090
If you work in the ACT, for example, the average is higher than the national figure. Salary packaging plus is common in the ACT public service, so your gross salary may be compared to that higher state average.
Medians and minimum wage
The full-time median is about $90,532, and the all-employees median is about $74,100 (ABS Employee Earnings, August 2025). 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 38 hours. Salary packaging plus is not available to minimum wage earners in most cases, as packaging cannot reduce your pay below the minimum.
Tax considerations
For the 2026–27 income year, the resident tax rates are:
- Nil up to $18,200
- 15% from $18,201 to $45,000
- 30% from $45,001 to $135,000
- 37% from $135,001 to $190,000
- 45% above $190,000 Plus a 2% Medicare levy (with possible reductions). Salary packaging plus reduces your taxable income, potentially lowering your tax bracket. However, the gross salary comparison remains unchanged.
Where to go next
If you want to see how your salary packaging plus arrangement compares to the national average, you can place a salary on the line and see the weekly and hourly equivalents. For more on how the figures are set, see How the figures are set. You can also explore job medians or industry medians to see typical salaries in your field.
Summary
Salary packaging plus is a tax-effective way to receive benefits, but it does not change your gross salary. The national full-time average of $108,352 per year is the benchmark for comparing your pay. Use the tools on this site to see where you sit, whether you are above or below the line.