Discover the true cost of an employee in Australia — beyond base salary. Includes superannuation, Fair Work leave entitlements, workers' comp, and all overhead.
Important: Award entitlements, penalty rates, and allowances vary by Modern Award and enterprise agreement. Always confirm the applicable award and rates for your employee before using these figures.
Super Guarantee (2025–26): 12% of OTE, paid quarterly to the employee's nominated fund. Super is paid on top of salary (not included in the salary figure above). Max contribution base: $250,000/yr.
* Based on Australian law and ATO rates. Super Guarantee: 12% from 1 July 2025 (ATO). Fair Work Act 2009 leave minimums applied. Casual loading: 25% NES minimum. For estimation purposes only — consult your accountant or HR adviser. Version 1.4 — 15 March 2026
Cost Report — Generated 15 March 2026 · Full-time Employee
Annual Salary: $85,000
Super Guarantee: 12%
Workers' Comp: 1.5%
For estimation purposes only. Consult a qualified accountant or HR adviser for precise figures. Super Guarantee 12% per ATO (1 Jul 2025). Fair Work Act 2009.
Real Hourly Cost
Moderateper productive hour worked (AUD)
Base Hourly Rate
$43.02
Burden Rate
+43.8%
Total Annual Cost
$122,260
Productive Hrs/yr
1,664
Break-even Rate
$91.82
1,332 billable hrs/yr
With Profit Margin
$114.77
per billable hour
Key Insight
For every $43.02 you pay in base wages, the true cost to your business is $73.46 per productive hour — 43.8% more than base salary. Super alone adds $10,200 per year.