First Job Pay Guide — Everything You Need to Know About Your First Pay

Before You Start — Three Things You Need

Before your first shift, there are three essential items you need to organise. Getting these right ensures you are paid correctly and don't overpay tax.

1. Tax File Number (TFN)

A Tax File Number is your unique identifier with the Australian Taxation Office. You need a TFN before starting work. Without one, your employer is legally required to withhold tax at the highest marginal rate of 45% plus the 2% Medicare levy — meaning almost half your pay goes to tax. Apply for a TFN online at the ATO website (processing takes 10-28 business days) or in person at a post office with 100 points of ID.

If you have already started work without a TFN, you have 28 days to provide it to your employer. Once provided, your employer adjusts your withholding to the correct rate. Any excess tax withheld is refunded when you lodge your first tax return. Learn more in our TFN Declaration Guide.

2. Superannuation Fund

Your employer must pay 12% of your ordinary time earnings into a superannuation fund on your behalf (FY2025-26 rate). This is in addition to your wages — it does not come out of your pay. You can choose your own super fund or be placed in your employer's default fund. If you already have a super account (e.g., from a previous casual job), provide those details to avoid having multiple accounts with fees eating into your balance. See our Superannuation Guide for more detail.

3. TFN Declaration Form

Your employer will ask you to complete a TFN Declaration form (NAT 3092). This tells your employer your TFN, whether to claim the $18,200 tax-free threshold, and whether you have a HECS-HELP debt. For your first and only job, you should always claim the tax-free threshold. This means you pay no tax on the first $18,200 you earn in the financial year. If this is your second job, do not claim the tax-free threshold — it should only be claimed at one employer.

Understanding Your First Payslip

Your payslip shows how your pay is calculated. By law, every Australian employer must provide a payslip within one business day of paying you. Here is what each line means:

The key insight is the difference between gross pay (what you earn) and net pay (what you receive). Tax is the main reason your bank deposit is less than your hourly rate times your hours. For a deeper dive, see our Understanding Your Payslip Guide.

How Much Tax Will You Pay?

If this is your only job and you claim the tax-free threshold, you pay no tax on the first $18,200 you earn in the financial year (1 July to 30 June). After that, you pay tax at the following rates:

Part-Time and Casual Scenarios

Many first jobs are part-time or casual. Here is what you'll actually take home at common earnings levels:

Note: these figures do not include the Medicare levy (2%) or the Low Income Tax Offset (LITO), which reduces tax for lower earners. Most first-job workers earning under $22,575 effectively pay zero tax after LITO. Check the Tax Brackets Guide for the full breakdown.

Your First Tax Return

At the end of the financial year (after 30 June), you need to lodge a tax return with the ATO. If you earned under the tax-free threshold but had tax withheld from your pay, you will receive a full refund of all tax paid. Many part-time and casual workers in their first year of employment receive refunds because their annual income falls below $18,200 even though tax was withheld from each pay. Lodge your return through myTax at my.gov.au after 1 July — it is free and takes about 15 minutes.

Common First Job Questions

Why Is My Pay Less Than Expected?

Your employer deducts PAYG income tax before paying you. The PAYG withholding tables assume you earn that same amount every pay period for the full year. Even if you only work a few hours, tax is withheld based on that projected annual income. If your total annual income ends up below $18,200, you get all the tax back as a refund when you lodge your tax return.

Do I Get Super if I Am Casual?

Yes. From 1 July 2024, all employees receive super regardless of how much they earn. The previous $450/month threshold was removed in July 2022. Whether you are casual, part-time, or full-time, your employer pays 12% super on your ordinary time earnings. If you are under 18, you must work more than 30 hours per week to qualify for compulsory super payments.

What If I Am Under 18?

Workers under 18 have the same tax obligations as adult workers — you still need a TFN and still pay tax on income above $18,200. The key difference is superannuation: employers only need to pay super for under-18 workers if they work more than 30 hours per week. Under-18 workers have the same minimum wage entitlements under the applicable award, though some awards include junior rates that are a percentage of the adult rate.

Frequently Asked Questions