Sources and rates
Every value the calculators use, the legislation or official page it comes from, and the date it was last checked. Rates are for the 2026-27 income year (1 July 2026 to 30 June 2027).
| Item | Value | Basis and sources | Last checked |
|---|---|---|---|
| Income tax rates (residents) | Nil to $18,200; 15% to $45,000; 30% to $135,000; 37% to $190,000; 45% above | Income Tax Rates Act 1986 Sch 7 Pt I cl 1 | 1 Nov 2026 Checked against the official source |
| Low income tax offset | Up to $700; reduces from $37,500; nil above $66,667 | Income Tax Assessment Act 1997 ss 61-110 and 61-115 | 1 Nov 2026 Checked against the official source |
| Medicare levy | 2% of taxable income; single low-income threshold $28,011, phase-in limit $35,013 | Medicare Levy Act 1986 ss 3, 6, 7 | 1 Nov 2026 Checked against the official source |
| Tax withheld from pay | Weekly coefficient tables (scale 1 and scale 2 are used); tax = a × earnings − b, rounded to the nearest dollar | Withholding instrument, Schedule 1 | 1 Nov 2026 Checked against the official source |
| HELP amount withheld from pay | Weekly coefficients; an amount is added from weekly earnings of $1,337 (tax-free threshold claimed) or $987 (not claimed) | Withholding instrument, Schedule 8 | 1 Nov 2026 Checked against the official source |
| HELP repayment (yearly) | Nil to $69,528; 15c per $1 to $129,717; $9,028 plus 17c per $1 to $186,050; 10% of total repayment income above | ATO table 1 for 2026-27, with the ATO's worked examples | 1 Nov 2026 Checked against the official source |
| Super guarantee rate | 12% | Superannuation Guarantee (Administration) Act 1992 s 17A(2) | 1 Nov 2026 Checked against the official source |
| Maximum super contribution base | $270,830 a year (concessional contributions cap $32,500 × 100 ÷ 12, rounded down to a multiple of $10) | Superannuation Guarantee (Administration) Act 1992 s 10A; ATO | 1 Nov 2026 Checked against the official source |
| National minimum wage | $26.44 an hour, $1,004.90 for a 38-hour week, from 1 July 2026 | National Minimum Wage Order 2026 ([2026] FWCFB 3500) | 1 Nov 2026 Checked against the official source |
| Notice of termination | 1, 2, 3 or 4 weeks by years of service, plus 1 week if over 45 with at least 2 years of service | Fair Work Act 2009 s 117(3) | 1 Nov 2026 Checked against the official source |
| Redundancy pay | 4 weeks at 1 year, rising to 16 weeks at 9 years; 12 weeks at 10 years or more; none under 12 months or for small business employers | Fair Work Act 2009 ss 119(2), 121, 123 | 1 Nov 2026 Checked against the official source |
| Annual leave | 4 weeks a year (5 for some shiftworkers); unused leave is paid out when employment ends | Fair Work Act 2009 ss 87 and 90(2) | 1 Nov 2026 Checked against the official source |
| Annual leave loading | Set by the award or agreement, not the NES; 17.5% appears in some awards | Fair Work Ombudsman guidance | 1 Nov 2026 Checked against the official source |
Not included or not confirmed
- The ATO withholding table PDF (NAT 1004) and the ATO tax withheld calculator could not be opened. Withholding is checked against Schedule 1 of the legislative instrument and 144 rows of ATO sample data instead.
- The Fair Work Commission decision [2026] FWCFB 3500 and the National Minimum Wage Order 2026 PDFs could not be opened. The wage figures are read from the Fair Work Ombudsman page.
- The text of the HELP repayment law (Higher Education Support Act 2003 Sch 1) was not opened. The ATO table and its worked examples are used.
- How a day is counted for service (whether an anniversary date completes the year) is not confirmed by official guidance. The calculators count the start date as day one and treat the anniversary as completing the year.
- The tax-free limit for genuine redundancy payments and the tax withheld from termination payments are not included.
- Medicare levy surcharge income thresholds for 2026-27 are not included.
- Detail on which earnings count for super guarantee, and individual deductions and offsets, are not included.
- Foreign resident rates and working holiday maker rates are not included.
Last checked 1 November 2026. These pages are general information, not tax, legal or financial advice. Found a difference from an official page? Tell us.