Salary Package Calculator — Including Super or Plus Super
“$112,000 package”, “$100,000 plus super” and “$100,000 including super” are three different offers. Enter the number from the job ad and see the base salary, the 12% super, the total package and your 2026-27 take-home pay.
Split a Package Into Base Salary, Super and Take-Home
Take-home pay on the $89,286 base (2026-27)
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Package, Plus Super, Including Super — What Each One Means
Australian offers use three phrasings for the same 12% of employer super, and they are not interchangeable:
| The offer says | It means | Base | Super | Total |
|---|---|---|---|---|
| $100,000 plus super | Base salary; super paid on top | $100,000 | $12,000 | $112,000 |
| $100,000 package / including super | Super is inside the figure | $89,286 | $10,714 | $100,000 |
| $100,000 (no mention of super) | Almost always base — but ask | $100,000 | $12,000 | $112,000 |
Your tax, your HECS repayment and your take-home pay are all worked out on the base. The super never reaches your bank account. So the first thing to do with any offer is find the base — then put it through the take-home pay calculator.
How to Work Out Base Salary From a Package Including Super
Divide the package by 1.12. Super is 12% of the base, so a package is 1 + 0.12 times the base — not base plus 12% of the package. Taking 12% off the top of the package understates your base.
Worked example — $112,000 package including super
$112,000 ÷ 1.12 = $100,000 base salary
$112,000 − $100,000 = $12,000 super (12% of the base)
Wrong way: $112,000 × 12% = $13,440 super and $98,560 base — $1,440 short.
To go the other way — base to package — multiply the base by 1.12, or add 12% of it. The tables below do both for common amounts.
Package Including Super → Base Salary and Take-Home
| Package (incl. super) | Base salary | Super | Take-home / year | Per fortnight |
|---|---|---|---|---|
| $50,000 | $44,643 | $5,357 | $40,126 | $1,543 |
| $60,000 | $53,571 | $6,429 | $46,105 | $1,773 |
| $70,000 | $62,500 | $7,500 | $52,042 | $2,002 |
| $80,000 | $71,429 | $8,571 | $58,051 | $2,233 |
| $90,000 | $80,357 | $9,643 | $64,123 | $2,466 |
| $100,000 | $89,286 | $10,714 | $70,194 | $2,700 |
| $110,000 | $98,214 | $11,786 | $76,266 | $2,933 |
| $120,000 | $107,143 | $12,857 | $82,337 | $3,167 |
| $130,000 | $116,071 | $13,929 | $88,409 | $3,400 |
| $150,000 | $133,929 | $16,071 | $100,551 | $3,867 |
| $175,000 | $156,250 | $18,750 | $114,242 | $4,394 |
| $200,000 | $178,571 | $21,429 | $127,859 | $4,918 |
| $250,000 | $223,214 | $26,786 | $152,434 | $5,863 |
| $300,000 | $267,857 | $32,143 | $176,094 | $6,773 |
* Super capped at the maximum contribution base. Take-home uses 2026-27 resident rates with LITO and the Medicare levy; no HECS, surcharge or salary sacrifice.
Base Salary Plus Super → Total Package
| Base salary (plus super) | Super (12%) | Total package | Take-home / year |
|---|---|---|---|
| $50,000 | $6,000 | $56,000 | $43,730 |
| $60,000 | $7,200 | $67,200 | $50,380 |
| $70,000 | $8,400 | $78,400 | $57,080 |
| $80,000 | $9,600 | $89,600 | $63,880 |
| $90,000 | $10,800 | $100,800 | $70,680 |
| $100,000 | $12,000 | $112,000 | $77,480 |
| $110,000 | $13,200 | $123,200 | $84,280 |
| $120,000 | $14,400 | $134,400 | $91,080 |
| $130,000 | $15,600 | $145,600 | $97,880 |
| $150,000 | $18,000 | $168,000 | $110,430 |
| $175,000 | $21,000 | $196,000 | $125,680 |
| $200,000 | $24,000 | $224,000 | $140,130 |
| $250,000 | $30,000 | $280,000 | $166,630 |
| $300,000 | $32,500 * | $332,500 | $193,130 |
Why $100,000 Package Is Not $100,000 Plus Super
Same headline, $12,000 apart. $100,000 plus super is a $112,000 package; $100,000 package is a $89,286 base. After tax in 2026-27 the difference is $7,286 a year in your hand ($77,480 versus $70,194), plus $1,286 more going into super. When two offers look level, check which phrasing each one uses before comparing them.
When the Super Cap Changes the Split
The super guarantee only has to be paid on base salary up to the maximum contribution base — $270,830 a year in 2026-27, which caps SG at $32,500. Below that, ÷1.12 is exact. Above it, a package splits as package minus $32,500: a $400,000 package is $367,500 base and $32,500 super, not $357,143. Some employers pay SG on the full base anyway; the calculator shows the legal minimum. See the super guarantee calculator for the cap in detail.
This Is Not Salary Packaging
A salary package is the total an employer pays you. Salary packaging (or salary sacrifice) is an arrangement where you give up part of your salary for a benefit — a novated lease, extra super, or an NFP living-expenses card — and it changes your tax. If that is what you are after, use the salary sacrifice calculator, the salary packaging guide or the novated lease guide.
Related Calculators
- Take-home pay calculator — put the base through the full tax, Medicare and HECS calculation.
- Super guarantee calculator — check the 12% your employer should be paying.
- Gross pay calculator — net to gross and gross to net.
- Pay rise calculator — compare an offer against what you earn now.
- $100,000 salary as an hourly rate — the same base by the hour.
How this calculator works▼
- Package → base: base = package ÷ (1 + 0.12), rounded to the dollar; super = package − base. Base → package: super = base × 0.12, capped at $32,500 once base exceeds the $270,830 maximum contribution base.
- Take-home uses the same engine as every calculator on this site: 2026-27 resident brackets, LITO and the 2% Medicare levy; no HECS, Medicare levy surcharge or salary sacrifice.
- Rate and cap are read from one constants file (
SUPER_GUARANTEE) shared with the super guarantee calculator.
Frequently Asked Questions
Salary package questions and answers
How do I calculate superannuation from a total package?
Divide the package by 1 + the super guarantee rate (12%), which gives the base salary; the rest is super. A $100,000 package is $89,286 base plus $10,714 super. The 12% applies to the base, not to the package, so the super inside a package is a little under 12% of the package figure.
How do I work out base salary from a package including super?
Base salary = package ÷ 1.12. On $112,000 including super that is $100,000. Tax is worked out on the base — the super goes to your fund, not your bank account — so the base is the number to put into a take-home pay calculator.
What does 'plus super' mean in a job ad?
The figure quoted is your base salary and the employer pays 12% super on top of it. $90,000 plus super is a $100,800 package ($10,800 of super). It is worth more than the same number quoted as a package.
What does 'package' or 'including super' mean?
The figure already contains the employer's super. $75,000 including super is a base of $66,964 with $8,036 going to super — so the salary you are taxed on and paid from is $8,036 less than the headline.
Is $100,000 package the same as $100,000 plus super?
No. $100,000 plus super is a $112,000 package. $100,000 package is $89,286 base. The gap is $12,000 a year in total remuneration, and about $7,286 a year in take-home pay ($77,480 versus $70,194 after tax in 2026-27).
Is super included in salary in Australia?
Usually not unless the offer says so. Awards, enterprise agreements and most job ads quote a base salary with super paid on top. If an offer says "package", "total remuneration" or "including super", the 12% is inside the number. If it is not clear, ask which it is before you accept — on $90,000 the difference is $10,800 a year.
Does the super guarantee rate apply to the package or the base?
To the base. The 12% is calculated on ordinary time earnings, and the package is simply base plus that super. That is why splitting a package uses ÷1.12 rather than taking 12% off the top.
Does the super cap change the split for high packages?
Yes, above the maximum super contribution base of $270,830 a year (2026-27, annual under Payday Super). Employers do not have to pay SG on base salary above it, so the super inside a very large package is capped at $32,500 and everything else is base. Below the cap the plain ÷1.12 split applies.
Divide the package by 1 + the super guarantee rate (12%), which gives the base salary; the rest is super. A $100,000 package is $89,286 base plus $10,714 super. The 12% applies to the base, not to the package, so the super inside a package is a little under 12% of the package figure.
Base salary = package ÷ 1.12. On $112,000 including super that is $100,000. Tax is worked out on the base — the super goes to your fund, not your bank account — so the base is the number to put into a take-home pay calculator.
The figure quoted is your base salary and the employer pays 12% super on top of it. $90,000 plus super is a $100,800 package ($10,800 of super). It is worth more than the same number quoted as a package.
The figure already contains the employer's super. $75,000 including super is a base of $66,964 with $8,036 going to super — so the salary you are taxed on and paid from is $8,036 less than the headline.
No. $100,000 plus super is a $112,000 package. $100,000 package is $89,286 base. The gap is $12,000 a year in total remuneration, and about $7,286 a year in take-home pay ($77,480 versus $70,194 after tax in 2026-27).
Usually not unless the offer says so. Awards, enterprise agreements and most job ads quote a base salary with super paid on top. If an offer says "package", "total remuneration" or "including super", the 12% is inside the number. If it is not clear, ask which it is before you accept — on $90,000 the difference is $10,800 a year.
To the base. The 12% is calculated on ordinary time earnings, and the package is simply base plus that super. That is why splitting a package uses ÷1.12 rather than taking 12% off the top.
Yes, above the maximum super contribution base of $270,830 a year (2026-27, annual under Payday Super). Employers do not have to pay SG on base salary above it, so the super inside a very large package is capped at $32,500 and everything else is base. Below the cap the plain ÷1.12 split applies.
Sources & References
- 1Super guarantee rate and maximum contribution base— Australian Taxation Office
- 2Individual income tax rates— Australian Taxation Office
Last verified: 9 October 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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