Income tax rate on $18,201–$45,000 band
15%→14% from 1 Jul 2027 (Cost of Living Tax Cuts Act 2024)
The pay rates, thresholds and rules that most affect Australian workplaces, the date each one last changed, and the changes already scheduled for future years. Written in plain English for both employers and employees, with a link to the official source for every figure.
General information only, not legal advice. Figures are drawn from the Fair Work Commission, the ATO and Services Australia and are checked against their published sources. Always confirm the current figure against the official source before you rely on it.
Confirmed changes that have been legislated or announced but have not yet taken effect. The current figure applies until the effective date.
15%→14% from 1 Jul 2027 (Cost of Living Tax Cuts Act 2024)
The figures in force now, grouped by the date they last changed. This answers questions like “what changed on 1 July 2026?” at a glance.
The lowest hourly rate an adult employee not covered by an award or agreement can be paid. Employers must pay at least this; employees on the minimum should see it reflected in their pay.
The weekly equivalent of the national minimum wage (38 hours). It is also the weekly rate used for government Paid Parental Leave.
The earnings ceiling for compulsory super: employers are not required to pay the Super Guarantee on earnings above this. From 1 July 2026 the old quarterly cap is replaced by an annual figure under Payday Super.
Award-free and agreement-free employees earning above this generally cannot bring an unfair dismissal claim. Employers use it to gauge exposure; employees to check eligibility.
The most the Fair Work Commission can order as compensation for an unfair dismissal — half the high income threshold.
The individual income test that decides whether a parent qualifies for government Paid Parental Leave.
The family income test that decides whether a parent qualifies for government Paid Parental Leave when the individual test is not met.
Weeks of government Paid Parental Leave available to families whose child arrives from 1 July 2026.
The income at which compulsory HECS-HELP study and training loan repayments begin.
The income tax rate applied to the $18,201–$45,000 band, which flows through to take-home pay.
The Super Guarantee — the share of an employee's ordinary earnings the employer must pay into their super fund on top of wages.
Weeks of government Paid Parental Leave available to families whose child arrived between 1 July 2025 and 30 June 2026.
The tax-free base amount of a genuine redundancy payment, before the per-year-of-service amount is added.
The additional tax-free amount of a genuine redundancy payment for each completed year of service.
Our pay and entitlement calculators use these figures, so they stay current as rates change. Or see the latest tribunal and court decisions in Fair Work this week.