Package
Salary including super
Split a total package into the cash salary that is taxed and the super that is paid on top of it.
Salary, super and the package
A salary is the cash amount before income tax. Super is the employer contribution. The package is those two added together. They are different numbers, and job ads do not always say which one they mean.
| $100,000 salary, super on top | $100,000 package, super included | |
|---|---|---|
| Cash salary | $100,000.00 | $89,285.71 |
| Employer super | $12,000.00 | $10,714.29 |
| Package | $112,000.00 | $100,000.00 |
| Income tax | $20,520.00 | $17,305.71 |
| Net pay | $77,480.00 | $70,194.29 |
The package that includes super has a lower cash salary, so the tax and the take-home pay are lower as well. At 12%, cash salary is the package divided by 1.12.
Estimates for an Australian resident who claims the tax-free threshold. Employer super is 12% on top of ordinary earnings unless you mark the salary as including super. Full-time hours are 38 a week across 52 weeks, with no overtime. HELP is included only when that option is on. Weekly, fortnightly and monthly nets follow ATO withholding, so they can differ from the annual net split evenly. This is not personal tax advice.