Gross Salary by State and Industry in Australia: How Your Pay Compares

What Is Gross Salary?

Gross salary is the amount you earn from your employer before any deductions. It includes your base wage or salary, plus any allowances, bonuses, or commissions that are paid as part of your ordinary hours. It does not include superannuation, which your employer pays on top. When you see a job advertised at $80,000 a year, that is your gross salary.

Understanding gross salary matters because it is the figure used to compare pay across jobs, states, and industries. The Salary Index measures gross salary against a national benchmark: full-time adult ordinary-time earnings. That benchmark is $2,083.70 per week, or $108,352 per year, based on the Australian Bureau of Statistics Average Weekly Earnings survey for May 2026. An index of 100 means you earn exactly the national average. Above 100 means above average; below means below.

Gross Salary by State

Where you work in Australia has a big effect on your gross salary. The ABS data shows clear differences between states and territories. The highest average gross salary for full-time adults is in the Australian Capital Territory at $119,090 per year (index 109.9). This reflects a high concentration of public administration and professional services jobs. Western Australia comes next at $115,825 (index 106.9), driven by the mining and resources sector.

New South Wales sits slightly above the national line at $109,658 (index 101.2). Victoria and Queensland are close to the national average, at $106,137 (98.0) and $106,064 (97.9) respectively. South Australia ($102,450, index 94.6) and the Northern Territory ($103,173, 95.2) are below, while Tasmania has the lowest average gross salary at $96,008 (index 88.6).

These state figures are averages. Your own gross salary will depend on your industry, occupation, experience, and employer. Use our states page to see the full breakdown for each state and territory.

Gross Salary by Industry

Industry is one of the strongest drivers of gross salary differences. The mining industry pays the highest average gross salary at $167,658 per year (index 154.7). That is more than double the national minimum wage. Information media and telecommunications follows at $141,133 (130.3), then professional, scientific and technical services at $124,259 (114.7).

At the other end, accommodation and food services averages $78,515 (index 72.5) and retail trade $82,243 (75.9). These industries often have more part-time and casual workers, and award rates are lower. However, even within low-paying industries, some roles pay well above the average. For example, a hotel manager or a retail store manager can earn significantly more than the industry average.

Other notable industry averages: education and training $114,291 (105.5), health care and social assistance 105,934 (97.8), construction 103,236 (95.5), and manufacturing 95,000 (87.5). The industries page lists all industries with their index values.

How Awards and the National Minimum Wage

Gross salary is not the same as the minimum you are entitled to. The national minimum wage from 1 July 2026 is $26.44 per hour, $1,004.90 per week, annualised $52,255 (index 48.2). Most employees are covered by a modern award, which sets higher minimum rates for their industry or occupation. Award minimums rose by 4.75% from 1 July 2026. You can check your award rate using the Fair Work Commission's Modern Awards Pay Database.

If you are not covered by an award or enterprise agreement, the national minimum wage applies. Casual employees get a loading of at least 25% on top of the minimum hourly rate, so $33.05 per hour for the national minimum wage.

Super and Tax on Gross Salary

Your employer must pay superannuation at 12% of your gross salary from 1 July 2026. This is paid on top of your gross salary, not taken out of it. For example, if your gross salary is $80,000, your employer contributes $9,600 to your super fund. The maximum super contribution base is $270,830 per quarter.

Income tax for residents in 2026–27 (excluding Medicare) is: nil up to $18,200, 15% from $18,201 to $45,000, 30% from $45,001 to $135,000, 37% from $135,001 to $190,000, and 45% above $190,000. The Medicare levy is an extra 2%. Your take-home pay will be less than your gross salary. For a full-time worker on the national average of $108,352, the estimated take-home is around $83,000 after tax and Medicare, assuming no other deductions.

Using the Salary Index

The Salary Index helps you compare any gross salary to the national line. Divide your annual gross salary by $108,352 and multiply by 100. For example, a gross salary of $75,000 gives an index of 69.2, well below average. A salary of $130,000 gives an index of 120.0, above average. You can also compare to state or industry benchmarks.

Remember that the index is a benchmark, not a guarantee. Your actual pay depends on your award classification, experience, and negotiation. Use our pay guides to understand award rates for your job.

Key Takeaways

• Gross salary is your pay before deductions. It varies widely by state and industry.
• The national benchmark (index 100) is $108,352 per year.
• Highest state: ACT at $119,090 (109.9). Lowest: Tasmania at $96,008 (88.6).
• Highest industry: Mining at $167,658 (154.7). Lowest: Accommodation & food at $78,515 (72.5).
• Always check your award minimum – you may be entitled to more than the national minimum wage.
• Super is 12% on top of gross salary. Tax and Medicare reduce your take-home.

For more detail on how your gross salary compares, explore our topics page.