Data sources
2026–27 rates and verification
The source, effective year and checking status of the pay inputs reviewed for this release.
Source check: 14 September 2026 Calculation checks run: 14 September 2026
A source-check date records when the linked material was read. A test date records when software checks ran. Neither means all Australian tax rules have been professionally reviewed.
| Input | Used in the model | Source and status |
|---|---|---|
| Resident income tax | 2026–27: 0%, 15%, 30%, 37%, 45%; $18,200 tax-free threshold | Income Tax Rates Act; confirmed for 1 July 2026–30 June 2027. |
| Ordinary single Medicare | $28,011 threshold; phase-in to $35,013; 2% full levy | Medicare Levy Act; latest legislated thresholds, carried forward for the 2026–27 annual estimate. |
| HELP repayment income | Nil to $69,528; next breakpoint $129,717 | Australian Government StudyAssist; 2026–27 annual thresholds confirmed. This check covers the lower repayment band, not every upper-band rounding rule. |
| Super guarantee | 12% of eligible earnings | ATO Payday Super; rate confirmed from 1 July 2026. Contribution caps are outside the 27-case check. |
| Single Medicare levy surcharge | 0% to $105,000; 1% to $123,000; 1.25% to $164,000; 1.5% above | Australian Government private health guidance; 2026–27 tiers confirmed on 14 September 2026. |
| Super caps | $32,500 basic concessional cap; $270,830 annual maximum contributions base | ATO super guarantee education; 2026–27 values confirmed on 14 September 2026. |
Other source registers
The calculator rate module also links its LITO, non-resident, working holiday maker, surcharge and super cap inputs to official sources. Inputs beyond the dated rows above have not all been reverified by this focused release check.
- ATO resident income tax rates
- ATO low income tax offset
- ATO study loan repayment tables
- Australian Government Medicare levy surcharge thresholds
- ATO contribution caps
- 2026 PAYG withholding schedules
Provisional values
Published prior-year Medicare low-income thresholds are carried forward until the applicable annual figures are available. The model also labels future HELP balance indexation as provisional. Do not read these assumptions as a forecast or a newly announced rate.
Reproduce the checks
The accuracy page publishes 27 expected and actual values, with a downloadable result file. Official source links are evidence for the rules, not endorsement of Payko.
2026–27 standard work-related deduction
Status: legislated and implemented. Payko applies the standard deduction up to $1,000 for modelled Australian resident employment income, reduced by specified work-related expenses. Other deductions entered separately can apply in addition.
Source checked 16 September 2026: Treasury Laws Amendment (Tax Reform No. 1) Act 2026, Schedule 4. The annual deduction is separate from regular-pay withholding schedules.