Country file

What it costs an employer to hire in Australia

This figure is the statutory employer cost for Australia only; it does not include an employer of record's own service fee, which providers price separately. Which countries a given provider actually covers is confirmed provider by provider, not implied by its appearing on this page.

Every contribution line shows the source used and the date checked. We prefer primary statutory sources. When a statutory page could not be reliably retrieved, we label the line as secondary and name the national payroll reference used. The figures are for 2026.

Model assumptions: 2026–27 superannuation planning scenario: the entered salary is assumed to be qualifying earnings paid regularly across the full fiscal year. The 12% rate and AUD 270,830 annual maximum contribution-base equivalent do not turn every type of gross remuneration into qualifying earnings or simulate quarterly/receipt timing. State payroll tax, workers compensation, other benefits and EOR fees are separate. The cap and fiscal-period scope were checked against the ATO rates and Payday Super material on October 13, 2026; other field-specific source dates remain unchanged.

A mid salary of A$120,000

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Published EOR fee on top of this employer cost

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A senior salary of A$240,000

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Where the percentage changes

The formula

Each contribution uses its own documented earnings base and limits. The generic annual percentage formula is not a universal payroll rule. Brazil's worked assumptions include a thirteenth salary and a separate one-third vacation premium, with ordinary contributions and FGTS on covered remuneration. The total-gross option includes both salary additions. The Philippines model calculates twelve monthly capped contributions and fixed EC only for its supported constant high-pay scenario. Lower or irregular pay requires monthly payroll; no unsupported estimate is shown.

Each ceiling above applies only to its own line, which is why the employer percentage for Australia is not the same at both salaries. Employer contribution ceilings, country by country lists where every ceiling on this site sits.

Time off, extra pay and leaving

Four weeks' annual leave under the National Employment Standards. Public holidays are about eight national dates plus state-specific ones, so the total runs roughly 10 to 13 by state.

No statutory 13th month.

Redundancy pay under the National Employment Standards runs from four weeks' pay at one to two years of service up to sixteen weeks at nine to ten years. Employers with fewer than fifteen staff are generally exempt.

What the percentage hides

The Superannuation Guarantee reached 12.00% on 1 July 2025 and is the settled long-term rate. The maximum contribution base for 2026-27 is 270,830 dollars, above which super is not compulsory.

From 1 July 2026 super must be paid on each payday rather than quarterly. The rate and the cap are unchanged.

State payroll tax, roughly 4.85% to 5.45% on total wages above a state threshold, is separate from super and is not included above.

Items requiring payroll or quote confirmation, not established by any figure above: the public holiday count, which varies by state.

Using an employer of record in Australia

The modeled total includes salary payments and employer contributions. An employer of record adds its own fee on top, and that fee is a flat monthly amount rather than a percentage, so it weighs far more on a junior salary than a senior one. The published prices are here, and the calculator will add one to the figures on this page.