# Employee Cost Australia

> Employee cost calculator for Australia 2026-27: wages plus the 12% superannuation guarantee, state payroll tax and workers compensation, itemised line by line.

## Key facts

- Employing someone on $90,000 costs an Australian employer $100,800 a year in wages and superannuation alone in 2026-27, a 12% on-cost before payroll tax, insurance or equipment.
- The superannuation guarantee is 12% for 2026-27 and the ATO's table shows the same 12.00% from 1 July 2027 onwards, so the legislated step-up has finished.
- Superannuation stops accruing above the maximum contribution base, an annual $270,830 for 2026-27, which is why the on-cost falls to 10.8% on a $300,000 salary.

## Key pages

- [Employee cost calculator: the costs of employing someone in Australia](https://employeecostaustralia.com/): the main tool, answer above the fold.
- [Super rate 2026: the 12% superannuation guarantee for 2026-27](https://employeecostaustralia.com/superannuation-guarantee-rate/): The super guarantee rate for 2026-27 is 12%. What it is now calculated on, the $270,830 maximum contribution base, and the 7 business day payday super deadline.
- [NSW payroll tax threshold and every state rate, 2026-27](https://employeecostaustralia.com/payroll-tax-thresholds-by-state/): Payroll tax is a state tax, not a federal one. The 2026-27 thresholds and rates we read for NSW, Victoria, Queensland, Tasmania, WA, SA and the NT.
- [What are on-costs? Employee on-costs in Australia explained](https://employeecostaustralia.com/employee-on-costs-explained/): Superannuation, payroll tax, workers compensation, leave cover and equipment. The on-costs that turn an Australian salary into a budget, with a worked $90,000 example.
- [Workers' compensation insurance cost calculator: rates by state](https://employeecostaustralia.com/workers-compensation-insurance-cost/): What workers compensation insurance costs an Australian employer: the average premium rates the state schemes publish for 2026-27, worked out on a $90,000 salary.
- [True cost of an Australian employee, 2026-27](https://employeecostaustralia.com/#data): original data table, updated 2026-10-30.
- [Full site content as markdown](https://employeecostaustralia.com/llms-full.txt)

## Data

- True cost of an Australian employee, 2026-27. Methodology: Computed with this page's own formulas at a 12% superannuation guarantee, capped at the $270,830 maximum contribution base for 2026-27 (ATO), with payroll tax, workers compensation and other costs set to zero. On-cost is the total divided by wages, less one.
- Last updated: 2026-10-30. Every figure cites its source inline.
- Source: ATO, super guarantee rates and thresholds: https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee
- Source: ATO, what payments are qualifying earnings: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-on-payday/what-payments-are-qualifying-earnings
- Source: ATO, payment deadlines for payday super: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-on-payday/payment-deadlines-for-payday-super
- Source: ATO, fringe benefits tax rates and thresholds: https://www.ato.gov.au/tax-rates-and-codes/fringe-benefits-tax-rates-and-thresholds
- Source: Fair Work Ombudsman, minimum wages: https://www.fairwork.gov.au/pay-and-wages/minimum-wages
- Source: Revenue NSW, payroll tax thresholds and rates: https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/rates-and-thresholds
- Source: Revenue NSW, payroll tax taxable wages: https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/taxable-wages
- Source: State Revenue Office Victoria, payroll tax current rates: https://www.sro.vic.gov.au/payroll-tax-current-rates
- Source: Queensland Revenue Office, payroll tax rates and thresholds: https://qro.qld.gov.au/payroll-tax/liability/rates-thresholds/
- Source: State Revenue Office Tasmania, payroll tax rates and thresholds: https://www.sro.tas.gov.au/payroll-tax/rates-thresholds
- Source: business.gov.au, workers compensation insurance: https://business.gov.au/risk-management/insurance/workers-compensation-insurance

## Citation

Cite as: "True cost of an Australian employee, 2026-27", Employee Cost Australia, https://employeecostaustralia.com/ (updated 2026-10-30).

## About

- Employee Cost Australia is an information site. It is not affiliated with the Australian Taxation Office, the Fair Work Ombudsman or any state revenue office, and nothing here is tax, accounting or legal advice. Confirm figures with your accountant or registered tax agent before budgeting or lodging.
- Operated by employeecostaustralia.com. Contact: enquiries@employeecostaustralia.com