How the pay calculator works

What an estimate includes

• Resident, foreign-resident or working-holiday income tax, using the brackets for the selected year. Residents claim the tax-free threshold unless you turn that off.
• The low income tax offset on the annual income-tax figure for residents, up to $700, phasing out once taxable income passes about $66,667. It does not reduce Medicare or HELP.
• The 2% Medicare levy for residents, with the singles low-income shade-in for that year.
• The Medicare levy surcharge for a single resident when private hospital cover is turned off and income is above that year’s base threshold.
• A compulsory HELP / HECS repayment when the study-loan option is on. From 2025–26 this is marginal. Repayment income in the calculator is taxable income only.
• Employer super on top of ordinary earnings at the year’s Super Guarantee rate, unless the amount you entered already includes super or you set super to zero.

What it leaves out

• Reportable fringe benefits, net investment losses, reportable super contributions and exempt foreign employment income. The ATO adds those to repayment income and to income for MLS purposes. A salary-only estimate can understate HELP and the surcharge when those amounts exist.
• Family Medicare levy and MLS thresholds, dependants, and the seniors and pensioners tax offset.
• The Medicare levy exemption categories, and half-levy cases.
• Tax offsets other than LITO, such as the beneficiary tax offset or a private health insurance rebate.
• Division 293 tax, the super contributions cap, and payday super timing. Super is an annual estimate at the guarantee rate.
• Salary packaging beyond a single pre-tax sacrifice amount, and award penalty rates and overtime unless you add those hours in the calculator.

The HELP / HECS guide and the Medicare guide show the thresholds used for the current year. The tax brackets page shows the resident bands.

ATO sources

• Resident income tax rates — 2025–26 uses 16c per $1 from $18,201 to $45,000 ($4,288 plus 30c over $45,000). From 1 July 2026 that band is 15c ($4,020 plus 30c over $45,000). The 30%, 37% and 45% bands are unchanged.
• Study and training loan repayment thresholds — Compulsory HELP, VSL, SFSS, SSL, ABSTUDY SSL and AASL repayments are marginal from the 2025–26 income year: 15c per $1 over $67,000, then $8,700 plus 17c per $1 over $125,000, then 10% of total repayment income from $179,286. 2026–27 thresholds are the indexed ATO table, starting at $69,528.
• Medicare levy reduction for low-income earners — Singles who are not eligible for the seniors and pensioners tax offset: 2024–25 lower $27,222 and upper $34,027; 2025–26 lower $28,011 and upper $35,013. The Medicare Levy Act 1986 compilation in force on 1 July 2026 still states $28,011 and $35,013, so 2026–27 uses those singles thresholds. Family and SAPTO thresholds are not modelled.
• Medicare levy surcharge income, thresholds and rates — Singles base thresholds: $97,000 in 2024–25, $101,000 in 2025–26 and $105,000 in 2026–27. The 1% and 1.25% bands end at $113,000 and $151,000 (2024–25), $118,000 and $158,000 (2025–26), and $123,000 and $164,000 (2026–27). Family thresholds are higher and are not modelled.
• Super guarantee — The general super guarantee is 11.5% for 2024–25 and 12% from 1 July 2025, including 2026–27. This calculator applies it to ordinary time earnings. Weekend and public holiday penalty rates usually count. Overtime is left out unless you mark that row as counting toward super.
• PAYG withholding schedules — Weekly, fortnightly and monthly amounts use Schedule 1 coefficients. Study-loan withholding uses Schedule 8. The annual figure is full-year tax after the low income tax offset, so it can differ from 52 weekly pays.
• Standard deduction for work-related expenses — From 2026–27, eligible residents can receive a standard deduction of up to $1,000. It does not apply to 2025–26. The calculator leaves it off until you turn it on, so the worked examples on this site do not include it.

If a later ATO update changes a threshold, the figure in the calculator stays as checked on 28 October 2026 until this page and the rate tables are revised. Confirm a decision that depends on the exact dollar with the ATO or a registered tax agent.