Cost of Employment RulerEmployer cost, with every assumption exposed

Your numbers

The employee's gross annual salary, before any employer costs.
New South Wales is the first state with an admitted employer-wide payroll-tax decision model. Leave blank for the national Super Guarantee subtotal.
Employer-paid benefits: health, retirement match, etc. Leave at 0 if none — 0 means excluded, not that the obligation is zero.
Equipment, software, workspace — anything else you want included.
Advanced — statutory rates & additional inputs
Use Full only where the employer/group is entitled to the full annual NSW threshold for the financial year. Use No threshold entitlement for a non-threshold-claiming group member. Reduced interstate or part-year thresholds are not modelled here.
Annual NSW taxable wages before this hire for the employer or relevant payroll-tax group. Use the payroll-tax wage base, not just salary expense.
Annual NSW taxable wages attributable to this hire. NSW taxable wages can include salary, employer superannuation and other taxable remuneration, so enter the payroll-tax wage base rather than assuming salary alone.

When JavaScript is enabled, the result updates as you type. Your figures stay in your browser and are never shared with advertising, analytics, or partner providers. They’re kept in the page link (after the #) so you can bookmark or share a result.

Australia employer cost calculator, FY2026–27

Modeled employer cost in Australia, FY2026–27

The offer is AUD $90,000.
The modeled subtotal is AUD $100,800.

AUD $10,800 above base pay · +12% · about 1.12× base

Modeled annual employer cost
AUD $100,800
Modeled monthly employer cost
AUD $8,400.00
Cost above salary
AUD $10,800
Employer-cost multiplier
1.120×
  • Base salary: AUD $90,000
  • Super Guarantee (employer) (FY2026-27): AUD $10,800

Use instantly — no signup, email, or phone number required. See our sources.

Modeled mandatory employer cost in Australia

Modeled mandatory employer-paid items for Australia, FY2026–27
Employer-paid itemEstimate
Super Guarantee (employer) (FY2026-27)AUD $10,800

Largest mandatory item: Super Guarantee (employer) (FY2026-27).

What is not included

State and territory payroll tax and workers’ compensation premiums are not included in this national subtotal. Select New South Wales and supply the supported employer-wide context to add NSW payroll tax as a marginal liability.

This estimate does not include every possible employer cost — for example workers' compensation (where not entered), local taxes, paid-leave or holiday entitlements, and termination costs.

Notes

  • This is a general planning estimate, not tax or BAS-agent advice and not a determination of your ATO obligations.
  • From 1 July 2026, Payday Super changes when super must be paid (at the same time as wages); this estimate covers the cost of super, not payment timing or related compliance obligations.
  • From 1 July 2026, Payday Super applies and the maximum contribution base is an annual $270,830 for FY2026–27; qualifying earnings above this do not attract SG.

Where these figures come from

  • Result evaluated for Australia, FY2026–27, on 2026-09-01 using the source rows selected for that date.
  • Validity boundary: 2027-07-01. The result is withdrawn on that date unless the required rows have been reconfirmed.
  • The Super Guarantee figure uses the ATO row effective 2026-07-01 (FY2026–27).
  • Amounts are rounded to the nearest whole currency unit.
  • Sources: www.ato.gov.au.

Copy a summary

Employer cost in Australia (FY2026–27)
Base pay: AUD $90,000
Modeled employer subtotal: about AUD $100,800 per year
AUD $10,800 above base pay (+12%, about 1.12x base)
Largest mandatory item: Super Guarantee (employer) (FY2026-27)
Result evaluated: 2026-09-01
Validity boundary: 2027-07-01 (withdrawn on that date unless reconfirmed)
Planning estimate, not advice. Published rates are sourced and dated; employer-specific figures use your inputs.

Frequently asked questions

What is the employer superannuation rate for FY2026–27?

The Superannuation Guarantee is 12% of qualifying earnings for FY2026–27. This page applies that rate to the annual base pay you enter as a planning proxy for qualifying earnings, then adds the benefits and overhead you enter. Other qualifying earnings outside that entered base-pay amount are not included. For New South Wales, payroll tax can be added when you supply the supported employer-wide context; other state or territory payroll-tax regimes and workers’ compensation premiums are not included.

Does Payday Super change the cost?

The statutory SG rate remains 12%. From 1 July 2026, SG is calculated on each payday using qualifying earnings and contributions generally need to reach the employee's super fund within 7 business days after payday. The timing and qualifying-earnings rules can change payroll operations even when the modeled annual SG amount is unchanged.

What is the FY2026–27 maximum contribution base?

For FY2026–27 the maximum contribution base is an annual $270,830 of qualifying earnings. Once an employee reaches that amount of qualifying earnings for the financial year, compulsory SG is not required on additional qualifying earnings above the base for the rest of that financial year.

Planning estimate from user-entered assumptions and published rate tables. Some employer-specific lines require your actual rate. Not payroll, tax, legal, or classification advice. Confirm exact obligations with a professional.

What this Australia result covers

This route prices the Superannuation Guarantee from the in-force period. For New South Wales it can also price payroll tax as the employer-wide liability before the hire versus after the hire, rather than assigning a generic payroll-tax percentage to one worker.

Included in this result

  • Superannuation Guarantee for the supported period
  • NSW payroll tax when New South Wales and the supported employer-wide context are supplied
  • Benefits and overhead you enter

Not included in this result

  • Reduced NSW threshold cases such as interstate or part-year adjustments until those employer contexts are modelled
  • Payroll-tax regimes outside New South Wales
  • Workers’ compensation, which depends on state, industry and the employer’s actual rate
  • Paid non-working time as a second cash cost when salary already includes that pay

Employer input / scope: For NSW payroll tax, choose the supported threshold entitlement and enter employer/group NSW taxable payroll before the hire plus the hire’s NSW taxable payroll. The rate and threshold come from Revenue NSW rather than from a user-entered tax percentage.