PayTallyMethodology

How PayTally works: sources, rates and when they were checked

PayTally is a set of free calculators that apply the legal minimums in Australian employment and tax law to the numbers you type. Everything runs in your browser. This page is the audit trail: which law each tool applies, the compilation we read, when, which official pages we could and could not reload, and the figures that change each 1 July.

Sources and verification, by tool

Primary sources are the Acts themselves, read from the Federal Register of Legislation as consolidated compilations. Agency pages (Fair Work Ombudsman, Fair Work Commission, ATO, state agencies) are secondary; where our checker could not reload one on the verification date it is marked Not reloaded and the statement rests on the Act. Verify marks an indexed figure whose 2026-27 value we could not confirm.

ToolLaw appliedCompilation readAgency pagesVerified
Final pay (hub)Sum of the four tools below; ATO tax split (tax-free limit, ETP, Schedule 7)As belowAs below8 Nov 2026
Redundancy payFair Work Act 2009 s119 (weeks), s121–s123 (exclusions), s122 (transfer of business); ITAA 1997 s83-170 limits as published by the ATOC2026C00355, 7 July 2026 LoadedATO employment termination payments, Schedule 11 Not reloaded; FWO redundancy pages Not reloaded8 Nov 2026
Notice payFair Work Act 2009 s16, s18 (base and full rate), s22, s117, s118, s123C2026C00355, 7 July 2026 LoadedFWO notice pages Not reloaded; WA Wageline notice page Loaded8 Nov 2026
Annual leave payoutFair Work Act 2009 s86–s90; SGAA 1992 s6(1); CFMEU v Centennial Northern Mining Services [2015] FCAFC 100C2026C00355 Loaded; SGAA C2026C00272, 1 July 2026 LoadedATO Schedule 7, unused leave payments Not reloaded; FWO final pay Not reloaded8 Nov 2026
Long service leave (and the eight state pages)Long Service Leave Act 1955 (NSW), 2018 (Vic), Industrial Relations Act 2016 (Qld) ch 2 pt 3, Long Service Leave Act 1958 (WA), 1987 (SA), 1976 (Tas), 1976 (ACT), 1981 (NT)ACT R29 (19 Nov 2025) and NT REPL021 read in full; other states from agency guidance LoadedNSW IR, Wage Inspectorate Vic, Business Qld, WA Wageline, SafeWork SA, WorkSafe Tas, WorkSafe ACT, NT Government Loaded; SA and Tas averaging rules Verify8 Nov 2026
Unfair dismissal checkerFair Work Act 2009 s23, s332–s333, s382–s389, s392, s394C2026C00355 vol 2 LoadedFWC eligibility and high income threshold pages Not reloaded (HTTP 403); FWO unfair dismissal Not reloaded8 Nov 2026
Sick leaveFair Work Act 2009 s22, s96–s107; Mondelez v AMWU [2020] HCA 29C2026C00355 LoadedFWO sick and carer's leave Not reloaded8 Nov 2026
Super guaranteeSGAA 1992 s6(1), s10A, s17A, s19SGAA compilation of 1 July 2026 LoadedATO super guarantee and maximum contribution base pages Not reloaded (HTTP 403)8 Nov 2026
Casual loadingFair Work Act 2009 s15A, s23, s66AAB–s66AAD, s66K, s66L; modern award casual clauses (25%)C2026C00355 LoadedFWO casual employees pages Not reloaded8 Nov 2026

"Loaded" means the document was downloaded and read on the date shown (for the Fair Work Act, the Word compilation from legislation.gov.au, because the /latest/text page is a table of contents). Pages that returned HTTP 403 or did not respond are marked not reloaded; the figures they would confirm were last seen on earlier checks and are marked where they could have changed on 1 July 2026.

Rates and thresholds used (2026-27)

The figures hard-coded in the tools, with the date each took effect and the next date it can change. The statutory tables (s117 notice, s119 redundancy weeks, s96 ten days) have not changed since the Act commenced in 2009-10.

FigureValueEffective fromSourceStatus
Genuine redundancy tax-free limit, base$13,5981 July 2026 (2026-27)ATO, ITAA 1997 s83-170Loaded verified for the redundancy tool
Genuine redundancy tax-free limit, per completed year$6,8011 July 2026ATOLoaded
2025-26 limit (for payments before 1 July 2026)$13,100 + $6,5521 July 2025ATOLoaded
ETP cap$270,0001 July 2026ATOLoaded
Whole-of-income cap$180,000Not indexedATO Schedule 11Loaded
ETP withholding (under / at preservation age, within cap)32% / 17%Not indexedATO Schedule 11Loaded
Unused leave payment withholding cap, genuine redundancy32%Not indexedATO Schedule 7Loaded
Annual leave loading (where the award pays it)17.5%Award termModern awardsLoaded
Super guarantee rate (charge percentage)12%1 July 2025, unchanged 2026-27SGAA 1992 s19Loaded read in the Act
Maximum contribution base, per quarter$62,5001 July 2025 (2025-26)SGAA s10A(5): concessional cap ÷ (4 × 12%)Verify 2026-27 figure not loaded
Payday super: contribution due7 business days after payday1 July 2026SGAA s6(1) "usual period"Loaded read in the Act
High income threshold (unfair dismissal, award-free)$183,1001 July 2025 (2025-26)Fair Work Regulations; FWCVerify 2026-27 figure not loaded; cannot be lower (s333(2))
Unfair dismissal minimum employment period6 months / 12 months (small business)1 July 2009FWA s383Loaded
Unfair dismissal lodgement period21 days1 January 2013FWA s394(2)Loaded
Casual conversion: employee choice after6 months / 12 months (small business)26 August 2024FWA s66AABLoaded
Casual loading25%Award termModern awardsVerify check your award
Paid personal/carer's leave10 days a year (2 weeks of ordinary hours)1 January 2010FWA s96; Mondelez [2020] HCA 29Loaded
Long service leave accrual0.8667 wk/yr (NSW, Vic, Qld, WA, Tas, ACT); 1.3 wk/yr (SA, NT)Per state ActState Acts and agenciesLoaded

Update cycle

Most indexed figures change on 1 July: the redundancy tax-free limit and ETP cap (indexed to AWOTE), the high income threshold, the maximum contribution base (via the concessional cap), and award rates after the Fair Work Commission's annual wage review. State long service leave Acts change rarely and not on a fixed date.

What the tools do not do

Who runs it

PayTally is operated by Longitude Press (sole trader), ABN 38 842 876 454, New South Wales. It is independent: not affiliated with the Fair Work Ombudsman, the Fair Work Commission, the Australian Taxation Office, any union, employer group or government body. It is not a law firm, tax agent or financial adviser.

The pages reserve space for advertising, which is not yet active. If advertising is added, it will not change the calculations, and the privacy page will say what is collected.

Contact

Corrections, especially to a figure or a section reference, are welcome: [email protected]. Say which tool, which figure, and the source you are relying on.

Disclaimer

For help with your own situation: Fair Work Ombudsman 13 13 94 (fairwork.gov.au), Fair Work Commission (fwc.gov.au), Australian Taxation Office (ato.gov.au), your state long service leave agency, a community legal centre, your union, or a registered tax agent or lawyer.