Read an Australian payslip: gross pay, withholding and super
Use a payslip to reconcile hours, rates, deductions and the bank deposit. The worked tax example below uses 2026–27 annual rates; it is deliberately labelled as a budgeting equivalent, not an exact payroll withholding table.
In this guide
- Check the basic payslip details
- Gross wages and package value are different
- PAYG is a credit toward your final assessment
- Worked annual-to-fortnight budgeting check
- HELP: check the correct year and income definition
- Super receipt, leave and deductions
- If a line does not reconcile
- Common questions
- Sources and scope
Check the basic payslip details
Under the national workplace system, employees must receive a payslip within one working day of payday, including while on leave. Check your employer’s name and ABN, your name, pay period, payment date, gross and net pay, and applicable hourly rates/hours, allowances, deductions and super details. Save a readable copy and compare it with your own hours record.
A leave balance is useful but is not generally mandatory on a payslip. Specific privacy rules apply to family and domestic violence leave: it must not be identified as such on the payslip. Use Fair Work’s complete requirements rather than treating a missing optional line as proof of underpayment.
Gross wages and package value are different
Gross wages are before tax and other deductions. An annual salary divided by 26 is a planning estimate for fortnightly pay; payroll treatment of dates, partial periods and adjustments may differ. Overtime, penalties, allowances and leave loading depend on the applicable award/agreement and actual hours, not universal Saturday/Sunday multipliers.
| Offer: only wages and 12% super | Annual wages | Employer super | Package |
|---|---|---|---|
| $70,000 plus super | $70,000 | $8,400 | $78,400 |
| $70,000 inclusive of super | $62,500 | $7,500 | $70,000 |
For the inclusive offer, wages = $70,000 ÷ 1.12. Multiplying the whole $70,000 package by 12% would overstate the super component. These examples assume all wages are qualifying earnings, below contribution-base limits, with no other package benefits.
PAYG is a credit toward your final assessment
PAYG withholding is taken from each pay and credited in your tax assessment. Tax residency, pay frequency, the TFN declaration, study debt and other factors affect it. Medicare levy is generally reflected in withholding rather than always shown separately. HELP-related extra withholding may also be combined with tax withholding.
For 2026–27 the ordinary full-year resident brackets start with $18,200 tax-free, then 15% to $45,000, 30% to $135,000, 37% to $190,000 and 45% above. A visa does not establish tax residency. WHM and foreign-resident rules, including eligible WHM treaty-national exceptions, need a separate check.
A Medicare Entitlement Statement does not on its own guarantee full exemption: days and dependant conditions matter. Medicare levy surcharge is separate and is not modelled in the example below.
Worked annual-to-fortnight budgeting check
Assume 2026–27, full-year Australian tax resident, $70,000 salary plus 12% super, no other income, deductions, offsets, salary sacrifice, HELP debt or levy exemption, and the full 2% Medicare levy. Income tax = ($45,000 − $18,200) × 15% + ($70,000 − $45,000) × 30% = $11,520. Levy = $1,400. Annual net = $70,000 − $11,520 − $1,400 = $57,080.
| Budget line | Annual | Annual ÷ 26 |
|---|---|---|
| Gross wages | $70,000.00 | $2,692.31 |
| Income tax plus levy | $12,920.00 | $496.92 |
| Net wages | $57,080.00 | $2,195.38 |
| Employer super, paid separately | $8,400.00 | $323.08 |
Displayed lines round independently. An actual payslip can differ because PAYG tables, rounding and varying earnings do not simply divide the final annual assessment by 26. This example’s income-tax-plus-levy rate is 18.46%, not 22%. The tax calculator gives a limited planning estimate, not exact payroll verification.
HELP: check the correct year and income definition
The minimum compulsory repayment income is $67,000 for 2025–26 and $69,528 for 2026–27. The marginal system applies to income above the threshold, with a higher band and an overall 10% cap. Repayment income is broader than wages and can include reportable super contributions, fringe benefits and investment losses.
At assumed 2026–27 repayment income of exactly $70,000, the uncapped first-band repayment is ($70,000 − $69,528) × 15% = $70.80. This assumes sufficient remaining debt and no other adjustments. Salary sacrificing does not necessarily reduce HELP repayment income.
Super receipt, leave and deductions
SG is 12% from 1 July 2025. Since 1 July 2026, Payday Super generally requires contributions with wages and receipt in the fund within seven business days, subject to extensions. Compare fund transactions, not only the payslip. If no fund choice is made, the employer generally checks for an existing stapled fund before using a default fund.
National Employment Standards give non-casual employees paid annual and personal/carer’s leave, with part-time entitlements based on ordinary hours; eligible shiftworkers have additional annual leave. Casuals generally do not accrue these paid leave types, but do have other entitlements. Do not equate “casual” with “no leave of any kind”. Check the award and Fair Work guidance for deductions and loadings.
If a line does not reconcile
- Compare the pay period, roster and your recorded hours; separate ordinary hours, overtime and allowances.
- Find the award/agreement and classification through Fair Work. Check the rate effective for that pay period.
- Ask payroll in writing which input or rule produced the disputed line; keep their response.
- For unresolved pay/leave issues use Fair Work; for missing super use the ATO. Do not publish your full payslip, TFN or bank details when asking for help.
Common questions
Is a $70,000 inclusive package the same as $70,000 plus super?
No. With only wages and 12% super, the inclusive package contains $62,500 wages and $7,500 super; the plus-super offer pays $70,000 wages and $8,400 super.
Why does my payslip tax differ from annual tax divided by 26?
PAYG tables and payroll rounding estimate withholding per pay period. Final annual tax also depends on total income, offsets, deductions and other circumstances.
Does a super line prove the contribution arrived?
No. Check your fund transaction history and the applicable payment deadline.
Sources and scope
Checked 30 September 2026. This is general information, not an individual tax, financial, employment or migration assessment. Follow the linked official instructions for your circumstances.