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People reading this page usually work these out too.
Type in your gross salary and this wage calculator returns the net figure using ATO 2026-27 rates. Below it, the parts of your pay that really are Queensland-specific: a public holiday calendar with two part-days and a Brisbane-only show day, long service leave under the Industrial Relations Act, and payroll tax you do not pay.
Checking a payslip? Compare the fortnightly figure above with the net pay on your slip — see how to read an Australian payslip.
Queensland has no state income tax, and never has. The deductions on a Brisbane payslip are the same ones on a Perth payslip. Here is the arithmetic on $106,064, the average full-time wage in Queensland.
$106,064 is what a full-time adult in Queensland earns on average before overtime — ABS average weekly ordinary time earnings of $2,039.70 a week, May 2026, over 52 weeks.
| Gross salary | $106,064 |
| Income tax | − $22,339 |
| Medicare levy (2%) | − $2,121 |
| Take-home pay | $81,604 |
That is $1,569.31 a week, $3,138.62 a fortnight or $6,800.33 a month in the bank.
Effective tax rate 23.1%. The next dollar you earn is taxed at 32% — that is the marginal bracket plus the 2% Medicare levy.
Superannuation of $12,728 at 12% is paid by your employer on top, making the package $118,792.
With a HECS-HELP debt, a further $5,480 is withheld and take-home pay falls to $76,124 — $2,927.85 a fortnight.
Queensland has a larger share of shift, mining and FIFO work than most states, so the ordinary-time figure often understates real earnings. If overtime is a regular part of your pay, run it through the overtime pay calculator — overtime is taxed at your marginal rate, which the calculator above reports.
Queensland sits fractionally behind Victoria on ordinary time earnings but ahead of it once overtime is counted — the resources and construction sectors do that. Compare the first two rows of the table below: the gap between them is the biggest of any eastern state.
| QLD average weekly earnings | Per week | Per year |
|---|---|---|
| Full-time adults, ordinary hoursBase pay only — the figure this page's worked example uses | $2,039.70 | $106,064 |
| Full-time adults, including overtimeAdds overtime, so it runs ahead of the ordinary-time figure | $2,130.00 | $110,760 |
| Full-time adult menOrdinary time earnings | $2,122.00 | $110,344 |
| Full-time adult womenOrdinary time earnings | $1,908.20 | $99,226 |
| All employees, including part-timePulled down by part-time hours, not by lower rates | $1,561.40 | $81,193 |
Full-time adults in Queensland earn −2.1% less than the national average of $2,083.70 a week. Source: ABS Average Weekly Earnings, May 2026, released 13 August 2026 (Table 13, original series). Read on 28 August 2026.
Most Queensland private-sector workers are on federal modern awards; state and local government employees are covered by Queensland industrial instruments instead. Look up your minimum in the award rates guide, or read the mining and FIFO pay guide if you work a roster.
Queensland is unusual twice over. Christmas Eve is a part-day public holiday from 6 pm — an hour earlier than the 7 pm start used in SA and the NT — so an evening hospitality shift on 24 December crosses into penalty rates midway through. And the Royal Queensland Show (the Ekka) is a public holiday in the Brisbane area only; a Townsville worker gets nothing that day.
Queensland publishes 14 public holidays for 2026, and 7 of them are not observed Australia-wide. Those are the days a worker one state over does not get paid a penalty rate for. The days marked QLD only below are the difference.
| 2026 date | Public holiday | Observed |
|---|---|---|
| Thursday 1 January | New Year's Day | Nationwide |
| Monday 26 January | Australia Day | Nationwide |
| Friday 3 April | Good Friday | Nationwide |
| Saturday 4 April | The day after Good Friday | QLD only |
| Sunday 5 April | Easter Sunday | QLD only |
| Monday 6 April | Easter Monday | Nationwide |
| Saturday 25 April | Anzac Day | Nationwide |
| Monday 4 May | Labour Day | QLD only |
| Wednesday 12 August | Royal Queensland ShowBrisbane area only. | QLD only |
| Monday 5 October | King's Birthday | QLD only |
| Thursday 24 December | Christmas EvePart-day holiday, from 6 pm to midnight. | QLD only |
| Friday 25 December | Christmas Day | Nationwide |
| Saturday 26 December | Boxing Day | Nationwide |
| Monday 28 December | Additional public holiday for Boxing Day | QLD only |
Source: Fair Work Ombudsman, 2026 public holidays, read 28 August 2026. Regional and part-day variations apply — check with Queensland for the list that covers your town.
Why the QLD list matters to your pay
Under most modern awards, working a public holiday attracts a penalty of 200% to 250% of your base rate, and if you do not work you are still entitled to be absent without losing pay. You are entitled to the public holidays where you are based for work, not where you happen to be standing on the day.
Work out what a holiday shift is actually worth with the overtime and penalty rate calculator, or read the penalty rates guide.
Queensland is the only jurisdiction that puts long service leave inside its general industrial statute rather than a dedicated Act — it lives in the Industrial Relations Act 2016 (Qld), which also covers casual, regular part-time and seasonal employees subject to conditions.
Ten years of continuous service earns 8.6667 weeks of paid long service leave, rising to 13 weeks at 15 years. Between 7 and 10 years a proportionate payment is owed only in defined circumstances — death, illness or injury, domestic necessity, or dismissal for a reason other than conduct, capacity or performance. At 10 years the payment on termination becomes automatic.
| Governing law | Industrial Relations Act 2016 (Qld) |
| Service before you can take leave | 10 years |
| Leave at that point | 8.6667 weeks |
| After that | a further 4.3333 weeks at 15 years, taking the total to 13 weeks; beyond that, accrued leave has no qualifying period |
| Pro-rata payment when the job ends | From 7 years |
| Who to ask | Queensland Industrial Relations |
Long service leave is paid at your ordinary rate, so the calculator at the top of this page tells you what a week of it is worth after tax. A lump sum paid out when you leave is taxed differently — see the final pay calculator. Source: Queensland Industrial Relations, read 28 August 2026.
Coming soon: QLD long service leave calculator
We are building a calculator for each state's long service leave rules. The Queensland long service leave calculator will work out your accrued weeks and what they are worth after tax. Until it lands, use the leave calculator or go straight to Queensland Industrial Relations.
Building and construction workers accrue through QLeave's portable scheme instead, which carries service between employers.
Does QLD payroll tax come out of your pay? No.
It is a cost of hiring you, not a deduction from you. Once an employer's Australian wage bill passes $1,300,000 a year it starts paying 4.75% to the Queensland revenue office on the excess. That never appears on your payslip and never reduces your gross salary. If you see a deduction you cannot account for, the full employer-side detail is further down this page.
Queensland's mental health levy catches the same confusion — it is charged to large employers, not to employees, and it is not a second Medicare levy. The only health charge that touches your pay is the federal Medicare levy, which the calculator above already deducts.
Income tax is identical everywhere in Australia. What changes is the public holiday calendar, the long service leave Act and the payroll tax your employer pays.
None of the figures below reduce an employee's take-home pay. They are the cost of employing someone in Queensland.
Queensland payroll tax is a state tax paid by employers on total Australian taxable wages exceeding $1,300,000 per year, at a base rate of 4.75%.
The Queensland Revenue Office (QRO) administers payroll tax. Employers with an annual wage bill above $1.3 million pay 4.75% on the amount exceeding the threshold. A higher rate of 4.95% applies where total wages exceed $6.5 million. A mental health levy of 0.25% applies to employers with wages above $10 million, increasing to 0.5% above $100 million. Employees do not pay payroll tax. It does not reduce your gross salary or affect your take-home pay calculation.
| State / Territory | Annual Threshold | Base Rate |
|---|---|---|
| Queensland | $1,300,000 | 4.75% |
| New South Wales | $1,200,000 | 5.45% |
| Victoria | $1,000,000 | 4.85% |
| Western Australia | $1,000,000 | 5.50% |
| South Australia | $1,500,000 | 4.95% |
| Tasmania | $1,250,000 | 4.00% |
| Australian Capital Territory | $1,750,000 | 6.75% |
| Northern Territory | $2,500,000 | 5.50% |
Queensland's $1,300,000 threshold and 4.75% base rate position it as a competitive state for employers. Compared to Pay Calculator NSW (5.45%) and Pay Calculator VIC (4.85%), Queensland offers a lower base rate, which benefits small-to-medium enterprises with wage bills just above the threshold.
WorkCover Queensland insurance premiums are an employer-only expense. They do not reduce your gross salary and do not affect your take-home pay or net pay after tax. Use the Employer Cost Calculator to model payroll tax, super and premiums together.
Income tax, the Medicare levy, HECS-HELP and superannuation are calculated with the site's federal engine for 2026-27; there are no state-specific individual income taxes in Australia. Queensland earnings come from the ABS Average Weekly Earnings release for May 2026 (Table 13c, original series). Public holidays come from the Fair Work Ombudsman's 2026 list, and long service leave from the Industrial Relations Act 2016 as explained by Queensland Industrial Relations. State payroll tax and workers compensation data are sourced from the Queensland Revenue Office and WorkCover QLD, but these only affect employers.
Last verified: 28 August 2026. Our content is based on the latest information from official Australian government sources.