The short version
Gross salary is what you earn before anything is taken out. Net salary – also called take-home pay – is what is paid into your bank account after tax and other deductions.
On a $100,000 gross salary in 2026–27, the estimated net salary is $77,480 a year, or $2,980 a fortnight.
What comes out of gross pay
For most Australian employees the deductions are:
- PAYG withholding – income tax and the Medicare levy, withheld by your employer;
- study loan withholding, if you have a HELP or similar debt;
- salary sacrifice amounts you have agreed to, such as extra super or a novated lease;
- other deductions you have authorised, such as union fees or workplace giving.
Where super fits
Employer super is not part of gross salary in the usual sense and is not part of net salary either. It is paid by your employer to your fund on top of your wages. If your contract quotes a 'total package' or 'total remuneration', that figure normally includes super, so your gross salary is lower.
Reading a payslip
A payslip must show your gross pay, the tax withheld, any other deductions, your net pay and the super contribution for the period. Year-to-date totals are usually shown too, and should match your income statement in myGov at the end of the financial year.
Net pay is not final
Tax withheld during the year is an estimate. Deductions for work expenses, donations and other items are claimed in your tax return and can lead to a refund, while other income can lead to a bill.