How the Salary Sacrifice Calculator Works
Our salary sacrifice calculator is a simple on-site tool that accepts a yearly salary before tax. It then shows your weekly and hourly pay based on a 38-hour week, and how far that amount sits from the national full-time average. The average is drawn from the ABS Average Weekly Earnings, May 2026: $2,083.70 a week, or about $108,352 a year. This is the line we use for comparison.
Because the tool works with your pre-tax salary, it does not automatically account for salary sacrifice arrangements. You enter the salary you actually receive after any sacrifice, or you can enter your gross package and mentally subtract the sacrificed amount. The calculator is not a tax return or an award search; it simply converts a yearly figure into weekly and hourly equivalents and measures the distance to the full-time average.
What the Calculator Does Not Do
The tool does not include a login, a frequency switch, or a tax return. It does not search for awards or enterprise agreements. It is a straightforward converter and comparator. If you want to see how salary sacrifice changes your position relative to the average, you would enter your reduced taxable salary (the amount after sacrifice) and compare that to the line. The difference between your entered salary and the average tells you whether your taxable pay is above or below the national full-time ordinary-time average.
Where Your Pay Sits Against the National Average
The national full-time adult ordinary-time average is $108,352 a year. This is the line. If your salary after sacrifice is below this figure, your taxable pay is below average. If it is above, you are above the line. But remember: salary sacrifice often means your total remuneration (salary plus benefits) is higher than your taxable income. For example, if you sacrifice $15,000 into super, your taxable salary might be $95,000, which is below the average, but your total package is $110,000, which is above. The calculator only sees the taxable salary.
State and Territory Averages
Your location also matters. The full-time averages by state and territory (from the same ABS release) 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 Western Australia or the ACT, the national average is lower than your state average, so being below the national line might still be above the state line. The calculator shows distance from the national line only. For state comparisons, see our States and territories page.
Medians and the Minimum Wage
It is also useful to know the medians. The full-time median is about $90,532, and the all-employees median is about $74,100 (ABS Employee Earnings, August 2025). These are not averages; they are the middle point. If your salary after sacrifice is below the full-time median, you are in the lower half of full-time earners. The national minimum wage from 1 July 2026 is $26.44 an hour, $1,004.90 a week, or about $52,255 a year on 38 hours. Award minimums rose 4.75% from that date. Salary sacrifice cannot reduce your pay below the minimum wage for the hours worked; the sacrificed amount must still leave you with at least the minimum wage in cash.
What Would Move Your Pay Above or Below the Average?
Several factors can shift your taxable salary relative to the national average:
1. Salary Sacrifice Amount
The more you sacrifice, the lower your taxable income. A high sacrifice can push you well below the average line, even if your total package is above. For example, a worker earning $130,000 who sacrifices $30,000 into super has a taxable salary of $100,000, which is below the $108,352 average. The calculator would show that as below the line.
2. Industry and Occupation
Some industries and occupations have higher average pay. The ABS publishes industry and occupation medians. For instance, mining and professional services tend to be above the national average. If you work in a high-paying industry, your pre-sacrifice salary may already be above the line, and even after sacrifice you might remain above. Conversely, retail and hospitality often sit below the average. See our Industry medians and Job medians pages for more detail.
3. Gender
The ABS data shows a gender pay gap. Men's full-time ordinary-time average is about $113,412; women's is about $100,594. So a woman on the female average is below the national average, while a man on the male average is above. Salary sacrifice does not directly affect the gender pay gap, but it can reduce taxable income for both genders.
4. Tax and Medicare
Salary sacrifice reduces your taxable income, which can lower your marginal tax rate. The 2026–27 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; and 45% above $190,000. Plus the Medicare levy of 2% (with possible reductions). By sacrificing, you may drop into a lower bracket, saving tax. The calculator does not compute tax; it only shows your pre-tax salary. For tax estimates, use the ATO's own tools.
5. Fringe Benefits Tax (FBT)
Some salary sacrifice benefits, like cars or school fees, attract FBT, which the employer pays. This can reduce the net benefit to you. The calculator does not account for FBT. The ATO sets FBT rates and caps. If your employer offers salary sacrifice for FBT-exempt items (e.g., super above the concessional cap, or certain electric cars), the benefit is greater.
Using the Calculator to Plan
To see where you stand, enter your current taxable salary (after any existing sacrifice) into the Place a salary on the line tool. The result will show your weekly and hourly amounts and how far you are from the national average. If you are considering a new salary sacrifice arrangement, you can enter your expected post-sacrifice salary to see the new position.
Remember that the national average is updated twice a year (May and November) by the ABS. The current figure is from May 2026. The medians are from August 2025 and are updated less frequently. The minimum wage is set annually by Fair Work, with the latest from 1 July 2026.
Example Scenario
Imagine you earn $120,000 before any sacrifice. You decide to sacrifice $15,000 into super. Your taxable salary becomes $105,000. Enter $105,000 into the calculator. It will show a weekly amount of $2,019.23 (based on 52 weeks) and an hourly rate of $53.14 (on 38 hours). The distance from the average of $2,083.70 per week is -$64.47, meaning you are below the line. Without sacrifice, you would have been above the line ($120,000 = $2,307.69/week, +$223.99 above). So salary sacrifice moved you from above to below the national average in taxable terms, but your super balance increased.
Conclusion
The salary sacrifice calculator is a simple tool to see where your taxable pay sits relative to the national full-time average. It does not replace professional advice, but it gives you a quick benchmark. Use it alongside the How the figures are set page to understand the sources, and remember that your total remuneration may tell a different story. Whether you are above or below the line depends on how much you sacrifice, your industry, your location, and your gender. The calculator helps you see the taxable picture at a glance.