What Are Payroll Fringes?

Payroll fringes are additional costs that Australian employers must factor into their payroll calculations beyond base wages. These mandatory contributions ensure compliance with Australian employment law and provide essential protections for employees.

Key Components We Calculate

Superannuation

The Superannuation Guarantee (SG) is a mandatory retirement savings contribution that employers must make for eligible employees. Currently set at 11.5% of ordinary time earnings, this rate is scheduled to increase gradually to 12% by July 2025.

Payroll Tax

Payroll tax is a state-based tax on wages paid by employers. Each Australian state and territory has different rates and thresholds:

• New South Wales: 5.45% (threshold: $1.2 million)
• Victoria: 4.85% (threshold: $700,000)
• Queensland: 4.75% (threshold: $1.3 million)
• South Australia: 4.95% (threshold: $1.5 million)
• Western Australia: 5.5% (threshold: $1 million)
• Tasmania: 6.1% (threshold: $1.25 million)
• Northern Territory: 5.5% (threshold: $1.5 million)
• ACT: 6.85% (threshold: $2 million)

Annual Leave Loading

Annual leave loading provides additional compensation when employees take their annual leave. The standard rate is typically 17.5% of the employee's normal wage during leave periods.

Workers' Compensation

Workers' compensation insurance is mandatory in all Australian states and territories. Rates vary by industry classification and state, typically ranging from 0.5% to 3% of wages.

Why Use Our Calculator?

Our calculator provides accurate, up-to-date calculations based on current Australian taxation rates and employment legislation. Key features include:

• State-specific payroll tax calculations
• Current superannuation guarantee rates
• Industry-specific workers' compensation rates
• Bulk employee processing capabilities
• Export functionality for popular accounting software

Legal Compliance

This calculator is designed for estimation purposes only. Actual payroll fringe obligations may vary based on:

• Industry awards and enterprise agreements
• Employee classification and employment status
• Specific state and territory regulations
• Business structure and registration status

We recommend consulting with a qualified accountant or payroll specialist for official calculations and compliance advice.

Data Sources

Our rates are sourced from official Australian government websites including:

• Australian Taxation Office (ATO)
• State revenue offices
• Safe Work Australia
• Fair Work Australia