Salary sacrifice super and the national average line
When you compare your salary to the national full-time average, the figure you see on this site is your gross ordinary-time earnings before any salary sacrifice arrangements. The national full-time average, based on ABS Average Weekly Earnings for May 2026, is $2,083.70 per week, or about $108,352 per year. That is the line. If you salary sacrifice part of your pay into superannuation, your gross pay does not change for the purposes of this line. The line is drawn from what your employer pays you in ordinary-time earnings, not from your taxable income or your take-home pay.
Salary sacrifice super contributions are an agreement between you and your employer to forego part of your before-tax salary in exchange for additional super contributions. The ATO treats these contributions as employer contributions, so they are not included in your assessable income. This can lower your tax bill, but it also reduces the cash you receive each pay period. However, the gross figure reported to the ABS for average earnings calculations is your ordinary-time earnings before any sacrifice. That means your position on the line remains the same regardless of how much you salary sacrifice.
How state averages move the figure
The national line is an average of all states and territories, but each jurisdiction has its own full-time average. For example, Western Australia's full-time average is about $115,825, well above the national line, driven by the mining and resources sector. The Australian Capital Territory's average is about $119,090, reflecting a high concentration of public-sector and professional roles. In contrast, Tasmania's average is about $96,008, below the national line. These differences matter because salary sacrifice arrangements are more common in some states and industries. Public-sector employees in the ACT, for instance, often have access to salary packaging that includes super contributions, but the state average still captures their gross pay before sacrifice.
If you work in a state with a higher average, your gross pay is more likely to sit above the national line, even after salary sacrifice. Conversely, in states with lower averages, your gross pay may be below the line. The line itself does not change, but your relative position can be influenced by where you work. For more detail on state figures, see States and territories.
Award minimums and the floor
Award minimums set a floor on gross pay. From 1 July 2026, the national minimum wage is $26.44 per hour, or $1,004.90 per week on a 38-hour week, about $52,255 per year. Award minimums rose by 4.75% from that date. Salary sacrifice cannot reduce your gross pay below the applicable minimum. If your award or the national minimum wage sets a rate, your employer must pay you at least that amount in ordinary-time earnings before any sacrifice. The super guarantee is separate and is calculated on your ordinary-time earnings, not on the sacrificed amount.
This means that if you are on an award wage near the minimum, salary sacrifice super may not be feasible because you cannot go below the minimum gross pay. For higher earners, salary sacrifice is more common. The line for the national full-time average is well above the minimum, so most full-time workers are above the floor. But the interaction between award rates and salary sacrifice is important for understanding your net position.
Medians and the broader picture
The full-time median, from ABS Employee Earnings for August 2025, is about $90,532 per year. The all-employees median is about $74,100. These medians are lower than the average because the average is pulled up by high earners. Salary sacrifice super contributions are more common among higher-income workers, who are more likely to be above the median. If you salary sacrifice, your gross pay may still be above the median, but your taxable income could be below it. The line on this site compares your gross pay to the average, not the median. For a sense of where you sit relative to typical full-time workers, see Job medians.
Tax implications
Salary sacrifice super reduces your taxable income, which can move you into a lower tax bracket. 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. The Medicare levy is 2% before any reductions. By sacrificing into super, you pay only 15% contributions tax on the sacrificed amount (if within the concessional cap), rather than your marginal rate. This can increase your net retirement savings, but it does not affect the gross figure used for the line.
Using the line tool
When you Place a salary on the line, you enter your yearly gross salary before tax. The tool shows your weekly and hourly equivalent on a 38-hour week, and how far you are from the national full-time average. If you salary sacrifice, enter your full ordinary-time earnings, not the reduced taxable amount. That way, your position on the line reflects your true gross pay. The tool does not ask about salary sacrifice because the line is based on gross earnings.
Summary
Salary sacrifice super contributions are a tax-effective way to boost your retirement savings, but they do not change your gross ordinary-time earnings. The national average line is drawn from those gross earnings, so your position on the line is unaffected by how much you sacrifice. State averages vary, and award minimums set a floor. Understanding these distinctions helps you see where your pay sits relative to the national figure. For more on how the figures are set, see How the figures are set.