Guide · updated 2026-10-22
Does your salary include super?
A $100,000 package including super is not a $100,000 salary. The difference is $10,714 a year, and the maths is not what most people guess.
Salary take-home examples use 2026-27 full-year resident employment, the standard work deduction and no additional deductions. Tables explicitly labelled taxable or repayment income start with that amount instead. Methodology and sources.
Job ads quote pay in two different ways and rarely say which. "$100,000 plus super" and "$100,000 package including super" differ by $7,285.71 in your pocket.
The two figures on a $100,000
| Plus super | Including super | |
|---|---|---|
| Base salary | $100,000.00 | $89,285.71 |
| Super paid | $12,000.00 | $10,714.29 |
| Total cost to employer | $112,000.00 | $100,000.00 |
| Your take-home pay | $77,800.00 | $70,514.29 |
Why you divide by 1.12, not subtract 12%
This is the arithmetic people get wrong. Super is 12% of the base salary, not 12% of the package. So the base is the package divided by 1.12, and the super component is $10,714.29 - which is 10.71% of the package, not 12%.
Subtracting 12% from $100,000 would give $88,000, understating your base by $1,285.71.
What to ask
"Is that figure your total employment cost, or my base?" Public sector and not-for-profit roles more often quote packages inclusive. Private sector roles more often quote base plus super. Neither is standard, so it is always worth asking.
Package or salary - compare them
Take-home pay
$61,407
a year - $2,362 a fortnight
2026-27 full-year resident employment, standard work deduction, no additional deductions. Assumptions and sources.
| Gross salary | $75,892.86 |
|---|---|
| Income tax | $12,987.86 |
| Medicare levy | $1,497.86 |
| HECS-HELP repayment | $0.00 |
| Super paid on top | $9,107.14 |
Where these figures come from
Every number on this page is computed by the same engines that power our calculators, using 2026-27 rates taken from the tax office and dated on our methodology page. If a rate changes, this page changes with it. General information only, not tax or financial advice.
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