EL2 Pay Across the APS
The APS has no single EL2 pay rate. Since service-wide bargaining in 2023, every agency’s range for a level must meet two thresholds: a minimum starting salary and a minimum top of range. The Australian Public Service Commission also publishes what EL2 staff were actually paid across all agencies.
| Measure | Salary | Take-home pay |
|---|---|---|
| Threshold minimum (bottom of every agency's range), from 12 Mar 2026 | $140,675 | $104,741 |
| Threshold maximum (the top of every range must reach at least this) | $153,336 | $112,465 |
| 5th percentile of actual base salaries, 31 Dec 2025 | $151,518 | $111,356 |
| Median base salary, 31 Dec 2025 | $168,064 | $121,449 |
| 95th percentile of actual base salaries, 31 Dec 2025 | $190,446 | $135,066 |
Thresholds: APS Bargaining Statement of Common Conditions, Year 3 column. Actual salaries: APSC remuneration data at 31 December 2025, 17,210 EL2 employees, before the 3.4% rise in March 2026. Take-home pay uses 2026–27 resident tax rates, the Medicare levy and no HECS.
Director. Runs a branch section, sets work direction and is accountable for a budget or programme.
EL2 Salary by Agency
Five agencies’ enterprise agreements, all at the rates from 12 March 2026 (the 3.4% service-wide increase). Where an agreement lists every pay point, the table shows the lowest and highest.
| Agency | Bottom | Top | How the agreement sets it |
|---|---|---|---|
| Australian Taxation Office | $155,911 | $185,713 | 7 pay points |
| Services Australia | $141,751 | $168,571 | Salary band (minimum and maximum) |
| Department of Home Affairs | $140,893 | $183,347 | Salary band (minimum and maximum). Also Border Force Superintendent. |
| Department of Defence | $144,430 | $173,359 | Salary band (minimum and maximum). Defence also has two higher EL 2 bands: EL 2.1 at $173,360 to $206,309 and EL 2.2 at $206,310 to $232,096. |
| Department of the Treasury | $167,708 | $192,469 | 4 pay points |
Read from each agreement’s “from 12 March 2026” column on 24 September 2026 (Treasury on 28 August 2026). Around 100 agencies have their own agreement; check yours before relying on another agency’s figure.
EL2 Pay Points and Take-Home Pay
The ATO and Treasury agreements list every EL2 pay point. Fortnightly figures divide the year by 26.
ATO Enterprise Agreement 2024
| Pay point | Salary | Gross per fortnight | Take-home a year | Take-home per fortnight | Full breakdown |
|---|---|---|---|---|---|
| EL 2 pay point 1 | $155,911 | $5,997 | $114,036 | $4,386 | $155,000 page |
| EL 2 pay point 2 | $161,109 | $6,197 | $117,207 | $4,508 | $160,000 page |
| EL 2 pay point 3 | $166,313 | $6,397 | $120,381 | $4,630 | $165,000 page |
| EL 2 pay point 4 | $171,516 | $6,597 | $123,555 | $4,752 | $170,000 page |
| EL 2 pay point 5 | $176,717 | $6,797 | $126,728 | $4,874 | $175,000 page |
| EL 2 pay point 6 | $181,216 | $6,970 | $129,472 | $4,980 | $180,000 page |
| EL 2 pay point 7 | $185,713 | $7,143 | $132,215 | $5,085 | $185,000 page |
The ATO table does not number its pay points; they are numbered here from lowest to highest.
Treasury Enterprise Agreement 2024
| Pay point | Salary | Gross per fortnight | Take-home a year | Take-home per fortnight | Full breakdown |
|---|---|---|---|---|---|
| EL 2.1 | $167,708 | $6,450 | $121,232 | $4,663 | $170,000 page |
| EL 2.2 | $175,962 | $6,768 | $126,267 | $4,856 | $175,000 page |
| EL 2.3 | $184,214 | $7,085 | $131,301 | $5,050 | $185,000 page |
| EL 2.4 | $192,469 | $7,403 | $136,139 | $5,236 | $190,000 page |
At the APS-wide figures
| Pay point | Salary | Gross per fortnight | Take-home a year | Take-home per fortnight | Full breakdown |
|---|---|---|---|---|---|
| Threshold minimum | $140,675 | $5,411 | $104,741 | $4,029 | $140,000 page |
| APS-wide median | $168,064 | $6,464 | $121,449 | $4,671 | $170,000 page |
| Threshold maximum | $153,336 | $5,898 | $112,465 | $4,326 | $155,000 page |
Take-home pay: 2026–27 resident tax rates with the low income tax offset and Medicare levy, no HECS or salary sacrifice. The linked pages are the nearest $5,000 salary, with HECS and super shown.
EL2 Superannuation: 15.4%
APS agencies pay employer super well above the 12% Superannuation Guarantee. The APSC reports a median employer contribution of 15.4% of base salary at every classification in 2025, and the Defence agreement puts it in writing: “Defence will provide an employer contribution of 15.4% of the employee's Ordinary Time Earnings (OTE) for employees who are members of the Public Sector Superannuation Accumulation Plan (PSSap) and employees in other accumulation funds.” (clause C7.4). On the EL2 threshold minimum of $140,675, 15.4% is $21,664 a year; on the median of $168,064 it is $25,882. Super is paid on top of salary and is not part of take-home pay.
To compare an APS offer with a private-sector job quoted as a package, use the salary package calculator, and the salary sacrifice calculator for extra contributions.
Moving Up Within EL2
Within a level you move up pay points under your agency’s agreement, usually one increment a year subject to a satisfactory performance rating. Promotion to the next level is a new job, not an increment, and normally starts at its bottom pay point, which is why ranges overlap between levels. The level below is EL1.
Every other level, the SES and the full APSC tables are on the APS pay scales page; state public services are on the public service pay scales hub.
Frequently Asked Questions
EL2 salary questions and answers
What is the EL2 salary in 2026?
There is no single EL2 salary because each APS agency has its own enterprise agreement. From 12 March 2026 every agency's EL2 range must start at no less than $140,675 and reach at least $153,336. Across the APS at 31 December 2025 the median EL2 base salary was $168,064, with 90% of EL2 employees paid between $151,518 and $190,446.
What is the EL2 pay rate at the ATO?
Under the ATO Enterprise Agreement 2024, EL2 has 7 pay points from 12 March 2026, from $155,911 to $185,713 a year. How you move between pay points is set by the agreement's salary progression rules.
How much does Services Australia pay an EL2?
The Services Australia Enterprise Agreement 2024–2027 sets a EL2 salary band of $141,751 to $168,571 a year from 12 March 2026. New starters are paid the minimum unless the Agency Head decides on a higher point.
Which agency pays EL2 the most?
Among the five agreements on this page (ATO, Services Australia, Home Affairs, Defence and Treasury), EL2 ranges run from $140,893 to $192,469 from 12 March 2026. Treasury pays EL2 from $167,708 to $192,469. The ranges overlap, so where you start in the range matters as much as the agency.
How much super does an EL2 get?
The median APS employer superannuation contribution was 15.4% of base salary at every classification in 2025, well above the 12% Superannuation Guarantee. On the EL2 threshold minimum of $140,675, 15.4% is $21,664 a year on top of salary.
How we worked this out▼
APS-wide figures come from the APSC’s remuneration data at 31 December 2025 and the salary thresholds in the APS Bargaining Statement of Common Conditions (Year 3, from 12 March 2026). Agency figures are copied from each enterprise agreement’s column for 12 March 2026; nothing is averaged or estimated. Where an agreement lifted a figure to the APS-wide threshold, the agreement’s figure is shown.
Take-home pay uses the same engine as our take-home pay pages: 2026–27 resident tax rates, the low income tax offset and the 2% Medicare levy, with no HECS, salary sacrifice or Medicare levy surcharge. General information, not advice.
Sources & References
- 1APS Remuneration Data 31 December 2025 — Appendix 3 data tables— Australian Public Service Commission
- 2APS Bargaining Statement of Common Conditions — salary thresholds for the pay fragmentation mechanism— Australian Public Service Commission
- 3Treasury Enterprise Agreement 2024 — Appendix A, base salaries— Department of the Treasury
- 4Public Service Classification Rules 2000— Federal Register of Legislation
- 5ATO Enterprise Agreement 2024 — Attachment A, Schedule 1: Pay rates— Australian Taxation Office
- 6
- 7Department of Home Affairs Enterprise Agreement 2024–27 — Attachment A, general salary table— Department of Home Affairs
- 8Defence Enterprise Collective Agreement 2024 — Annex A, Table 1: Standard classifications— Department of Defence
Last verified: 24 September 2026. Our content is based on the latest information from official Australian government sources.
Anita Bell
AuthorFounder & Senior Bookkeeper
Accountancy degree (2015); certified in Xero, QuickBooks Online, MYOB, Saasu, Zoho and Reckon One
Anita Bell earned her accountancy degree in 2015 and has worked as a senior bookkeeper with Prime Bookkeeping for over 5 years. This built her skills in Australian and New Zealand tax legislation and industry regulations. She is certified in Xero, QuickBooks Online, MYOB, Saasu, Zoho and Reckon One, and works with payroll and rostering software including Gusto, Deputy, Tsheets and KeyPay. She has strong experience in hospitality, building and construction, financial services, real estate, ecommerce, and medical and health services.
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