Australia
VerifiedKey Figures
Income Tax Range
0%–45%
Tax year 2025
Employer Contribution Rate
12%
On gross salary
Employee SS Rate
2%
Deducted from gross
Minimum Wage
A$25
Per hour
Income Tax Brackets
Tax year 2025
| Bracket | Income Range | Rate |
|---|---|---|
| Tax-Free Threshold | A$0 — A$18,200 | 0% |
| 16% Band | A$18,200 — A$45,000 | 16% |
| 30% Band | A$45,000 — A$135,000 | 30% |
| 37% Band | A$135,000 — A$190,000 | 37% |
| 45% Top Rate | A$190,000 — and above | 45% |
Social Security Contributions
Employee and employer contribution rates
Employee Contributions
Medicare Levy
Employer Contributions
Superannuation Guarantee
Employment Rules Summary
Key obligations for employers in Australia
Minimum Wage
A$25 per hour
Annual Leave
4 days
Sick Leave
10 days
Notice Period
1 day
Probation Period
6 days
Maternity Leave
12 weeks
Paternity Leave
12 weeks
Overtime Rate
1.5× standard rate
Payroll Frequency
flexible - weekly, fortnightly or monthly
13th Month Pay
Not required
Health Insurance Schemes
Employer obligations in Australia
Medicare (Public Health System)
PublicUniversal public health funded by the 2% Medicare Levy on taxable income. Employers have no direct Medicare contribution but must withhold the levy via PAYG. Covers GP visits, public hospital care, and some specialist services.
Employer
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Private Health Insurance (Hospital & Extras)
Private — OptionalPrivate health insurance is voluntary but incentivised. Government rebate of 24.608% to 32.812% (income-tested) reduces premium cost. Employers commonly offer it as a salary-sacrifice benefit. Covers private hospital, dental, optical, and physio.
Employer
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Official Sources
Government authorities for Australia employment and tax
Quick Payroll Calculator
Australia - Estimates only
Minimum wage: A$25 / hour
Estimates only - Not professional tax advice
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Tax Guide
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Payroll process and obligations
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Hiring Guide
How to hire in Australia
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Annual, sick, parental leave
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Data Disclaimer
All data is sourced from official government publications and updated monthly. This is for reference only and does not constitute professional tax or legal advice. Always verify with a qualified local advisor.
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