Australian Employer Rates and Thresholds 2026–27

The super guarantee is 12% of an employee's qualifying earnings. The ATO lists 12% for 1 July 2025 onwards.

From 1 July 2026 the maximum contribution base is an annual figure of A$270,830. Once an employee's qualifying earnings for the year reach it, the minimum super guarantee stops for the rest of that financial year, so the most an employer must pay for one employee in 2026–27 is A$32,499.60. (In 2025–26 the base was A$62,500 a quarter.)

Payroll tax is a state tax on an employer's total Australian wages above a threshold. Each state and territory sets its own rate and threshold, and the tax generally goes to the state where the employee works.

Thresholds apply to the employer's whole payroll, not to each employee. An Employer of Record's payroll is almost always above every threshold, so through an EOR you'll usually pay the full rate from the first dollar, passed on in your invoice.

From 1 July 2026 the national minimum wage is A$26.44 an hour, or A$1,004.90 a week for a full-time 38-hour week. That is about A$4,355 a month or A$52,255 a year.

Many employees are covered by a modern award or enterprise agreement, which sets higher minimum rates for each classification, plus penalty rates, allowances and overtime. The national minimum wage applies only to award- and agreement-free employees. Check which award applies before setting a salary.

Every employer must insure its employees under the workers' compensation scheme of the state they work in. Premiums are set by each scheme by industry, so there's no national rate.

In New South Wales, icare's 2026–27 rates for the office and professional industries below run from 0.218% to 1.38% of wages. Other states set their own rates, and the insurer sets the premium an EOR actually pays.

Minimum employer notice under the NES: 1 week (1 year's service or less), 2 weeks (over 1 to 3 years), 3 weeks (over 3 to 5 years), 4 weeks (over 5 years), plus an extra week for employees over 45 with at least 2 years' continuous service. It can be worked or paid in lieu, applies during probation too, and isn't required for serious misconduct.

NES redundancy pay at base rate: 4 weeks (1–2 years' service), 6 (2–3), 7 (3–4), 8 (4–5), 10 (5–6), 11 (6–7), 13 (7–8), 14 (8–9), 16 weeks (9–10 years), falling to 12 weeks from 10 years. Paid on top of notice and unused leave. Some awards set their own scheme, and some employers and employees are exempt.