Commonwealth
ATO pay scales 2026: APS and EL salaries
From 12 March 2026 ATO salaries run from $58,608 (APS 1, pay point 1) to $185,713 (EL 2, top pay point) under the Australian Taxation Office (ATO) Enterprise Agreement 2024. An ATO APS 4 earns $84,028 to $91,199, an APS 6 $101,142 to $116,131 and an EL 1 $129,551 to $141,239. These rates include the 3.4% service-wide rise from 12 March 2026; the agreement schedules no further rise before it nominally expires on 28 February 2027.
Last verified against the source documents listed below. By the FairWork Mate Editorial Team. General information, not advice about your individual pay.
Which agreement sets these rates
Australian Taxation Office (ATO) Enterprise Agreement 2024 (Fair Work Commission AE523904, [2024] FWCA 1008).
ATO employees at APS 1 to EL 2 (not SES).
Approved 21 March 2024. Operative from 28 March 2024. Nominal expiry 28 February 2027.
Current pay rates
ATO pay rates (Attachment A, Schedule 1)
| Classification | Pay point | 31 Aug 2023per year | From 14 Mar 2024per year | From 13 Mar 2025per year | From 12 Mar 2026 (current)per year | Fortnightly (current) |
|---|---|---|---|---|---|---|
| APS 1 | APS1 pay point 1 | $52,506 | $54,606 | $56,681 | $58,608 | $2,246.95 |
| APS1 pay point 2 | $54,255 | $56,425 | $58,569 | $60,560 | $2,321.79 | |
| APS1 pay point 3 | $55,715 | $57,944 | $60,146 | $62,191 | $2,384.32 | |
| APS1 pay point 4 | $57,988 | $60,308 | $62,600 | $64,728 | $2,481.58 | |
| APS 2 | APS2 pay point 1 | $59,374 | $61,749 | $64,095 | $66,274 | $2,540.86 |
| APS2 pay point 2 | $60,997 | $63,437 | $65,848 | $68,087 | $2,610.36 | |
| APS2 pay point 3 | $62,588 | $65,092 | $67,565 | $69,862 | $2,678.42 | |
| APS2 pay point 4 | $64,206 | $66,774 | $69,311 | $71,668 | $2,747.65 | |
| APS2 pay point 5 | $65,804 | $68,436 | $71,037 | $73,452 | $2,816.05 | |
| APS 3 | APS3 pay point 1 | $67,577 | $70,280 | $72,951 | $75,431 | $2,891.92 |
| APS3 pay point 2 | $69,323 | $72,096 | $74,836 | $77,380 | $2,966.65 | |
| APS3 pay point 3 | $71,076 | $73,919 | $76,728 | $79,337 | $3,041.67 | |
| APS3 pay point 4 | $72,908 | $75,824 | $78,705 | $81,381 | $3,120.04 | |
| APS 4 | APS4 pay point 1 | $75,279 | $78,290 | $81,265 | $84,028 | $3,221.52 |
| APS4 pay point 2 | $77,658 | $80,764 | $83,833 | $86,683 | $3,323.31 | |
| APS4 pay point 3 | $79,673 | $82,860 | $86,009 | $88,933 | $3,409.57 | |
| APS4 pay point 4 | $81,703 | $84,971 | $88,200 | $91,199 | $3,496.45 | |
| APS 5 | APS5 pay point 1 | $83,922 | $87,279 | $90,596 | $93,676 | $3,591.41 |
| APS5 pay point 2 | $86,538 | $90,000 | $93,420 | $96,596 | $3,703.36 | |
| APS5 pay point 3 | $88,967 | $92,526 | $96,042 | $99,307 | $3,807.30 | |
| APS 6 | APS6 pay point 1 | $90,611 | $94,235 | $97,816 | $101,142 | $3,877.65 |
| APS6 pay point 2 | $92,856 | $96,570 | $100,240 | $103,648 | $3,973.73 | |
| APS6 pay point 3 | $95,390 | $99,206 | $102,976 | $106,477 | $4,082.19 | |
| APS6 pay point 4 | $100,172 | $104,179 | $108,138 | $111,815 | $4,286.84 | |
| APS6 pay point 5 | $104,038 | $108,200 | $112,312 | $116,131 | $4,452.31 | |
| EL 1 | EL1 pay point 1 | $116,062 | $120,704 | $125,291 | $129,551 | $4,966.81 |
| EL1 pay point 2 | $121,298 | $126,150 | $130,944 | $135,396 | $5,190.90 | |
| EL1 pay point 3 | $126,533 | $131,594 | $136,595 | $141,239 | $5,414.91 | |
| EL 2 | EL2 pay point 1 | $139,677 | $145,264 | $150,784 | $155,911 | $5,977.42 |
| EL2 pay point 2 | $144,334 | $150,107 | $155,811 | $161,109 | $6,176.70 | |
| EL2 pay point 3 | $148,996 | $154,956 | $160,844 | $166,313 | $6,376.22 | |
| EL2 pay point 4 | $153,657 | $159,803 | $165,876 | $171,516 | $6,575.69 | |
| EL2 pay point 5 | $158,316 | $164,649 | $170,906 | $176,717 | $6,775.09 | |
| EL2 pay point 6 | $162,347 | $168,841 | $175,257 | $181,216 | $6,947.58 | |
| EL2 pay point 7 | $166,376 | $173,031 | $179,606 | $185,713 | $7,119.99 |
- EL1 pay point 3: an employee who was on the EL1 transitional pay point under the ATO Enterprise Agreement 2017 moved to this top EL1 point on commencement (Schedule 1 note).
- Fortnightly pay = annual salary × 12 ÷ 313 (ATO agreement cl 17). Cadet, IT Officer Class 1, Public Affairs Officer and Graduate Administrative Assistant rates are in the same schedule.
Pay rises and the next increase
| From | Rise | Status |
|---|---|---|
| First full pay period on or after 1 March 2024 | 4.0% | Paid |
| First full pay period on or after 1 March 2025 | 3.8% | Paid |
| First full pay period on or after 1 March 2026 | 3.4% | In force now |
Next increase: None is scheduled in the ATO agreement after 12 March 2026. Salary advancement to the next pay point is annual, 12 months after starting the current pay point, subject to performance (cl 16).
The 2024 APS agency agreements nominally expire on 28 February 2027 and schedule no rise after 12 March 2026. Service-wide bargaining for the next round is under way: the Australian Public Service Commission's published schedule starts with meeting 1 on 21 July 2026 and lists agenda items including working hours (including a 4-day week), flex time, leave, pay fragmentation and, for meeting 18 on 13 October 2026, the pay offer (schedule last updated 18 September 2026). As at 8 October 2026 the APSC had not published an APS-wide pay offer. Use the APS pay offer calculator to test any offer against inflation once it is announced.
How to find your pay point
- Your classification and pay point are on your payslip and in your letter of offer or promotion.
- You move up one pay point 12 months after starting your current pay point, if your performance meets the agreement's conditions (cl 16.3–16.8).
- Fortnightly pay = annual salary × 12 ÷ 313 (cl 17).
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Common questions
What does an ATO APS 5 earn?
$93,676 to $99,307 a year from 12 March 2026 (three pay points), under the ATO Enterprise Agreement 2024, Attachment A Schedule 1.
What does an ATO EL 2 earn?
$155,911 to $185,713 a year from 12 March 2026, across seven pay points.
When do ATO staff get their next pay rise?
The ATO agreement's last scheduled rise was 3.4% from 12 March 2026. It nominally expires on 28 February 2027; the next rise depends on the replacement agreement being bargained across the APS.
Sources
- Australian Taxation Office (ATO) Enterprise Agreement 2024 (FWC AE523904), Attachment A Schedule 1 ↗
- APSC — APS bargaining (meeting schedule, last updated 18 September 2026) ↗
Figures transcribed from these documents and checked 8 October 2026. If your payslip differs, check your classification and pay point with your employer's payroll or HR team first.
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General information and estimates only — not legal, financial or tax advice. Always check your specific award, agreement or contract, or a qualified professional, before you rely on the result.
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