Smart Salary Contact Number: How Salary Packaging Affects Your Pay on the Australian Salary Index

Where your pay sits on the Australian salary index

The Australian salary index uses a simple benchmark: full-time adult ordinary-time earnings, as reported by the Australian Bureau of Statistics. In May 2026 that figure was $2,083.70 per week, or $108,352 a year. That’s index 100. Every other gross annual salary is divided by that number and multiplied by 100 to give its index position. For example, the national minimum wage from 1 July 2026 is $26.44 per hour, $1,004.90 per week, annualised $52,255 – that’s index 48.2.

But what about salary packaging? That’s where the smart salary contact number comes in. Smart Salary is a provider that helps employees arrange salary sacrifice for things like cars, laptops, or even additional super contributions. Salary packaging lets you pay for certain items from your pre-tax income, which lowers your taxable income. Your gross ordinary-time earnings (the figure used for the index) don’t change, but your take-home pay can increase because you pay less tax.

How to use the Smart Salary contact number

If you’re considering salary packaging, the Smart Salary contact number is 1300 476 278. You can call to discuss setting up a new account, ask about novated leasing, or get help with an existing arrangement. Before you call, it helps to know where your current pay sits on the index. That way you can see how packaging might affect your overall tax position.

Let’s say you’re a registered nurse earning $85,000 a year. That’s index 78.4 (85,000 ÷ 108,352 × 100). If you package a car worth $12,000 a year (including running costs), your taxable income drops to $73,000. You still earn $85,000 gross, but you pay tax on only $73,000. Your index stays at 78.4, but your take-home pay improves. The Smart Salary team can run the numbers for you.

The national line and award rates

The index is a guide, not a promise. Most employees are covered by a modern award or enterprise agreement that sets minimum pay rates higher than the national minimum wage. Award minimums rose by 4.75% from 1 July 2026. For example, the entry-level award floor is around $25.74 per hour. That’s about $1,001 per week, index 48.0 – very close to the national minimum wage.

If you’re on an award, your classification determines your minimum rate. The index can help you compare your pay across industries. For instance, the mining industry has an index of 154.7, while retail trade is 75.9 and accommodation and food services is 72.5. Industries like professional, scientific and technical services sit at 114.7, and education and training at 105.5.

State-by-state differences

Where you live also matters. The Australian Capital Territory has the highest index at 109.9 (annualised $119,090), while Tasmania is lowest at 88.6 ($96,008). Western Australia is 106.9, New South Wales 101.2, Victoria 98.0, Queensland 97.9, South Australia 94.6, and the Northern Territory 95.2. You can see more on the states page.

How salary packaging interacts with super and tax

From 1 July 2026, the super guarantee is 12% on ordinary time earnings, up to a maximum contribution base of $270,830. Salary packaging can also be used to boost your super through salary sacrifice contributions. Those contributions are taxed at 15% instead of your marginal rate, which can be a tax-effective strategy.

For the 2026–27 income year, resident tax rates (excluding Medicare) are: 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 2%. So if your gross salary is $100,000 (index 92.3), your marginal rate is 30% plus 2% Medicare. Salary packaging can reduce your taxable income, potentially keeping you in a lower bracket.

What the index doesn’t tell you

The index is based on gross ordinary-time earnings before tax, super, or salary sacrifice. It’s a benchmark for comparing pay across jobs, industries, and locations. It doesn’t reflect your take-home pay, which depends on your tax situation, packaging arrangements, and any deductions. For a full explanation, see how the index works.

If you’re thinking about salary packaging, the Smart Salary contact number is a good starting point. They can explain what’s available through your employer and help you estimate the impact on your pay. Remember that conditions and fees apply, and you should consider your own financial objectives before entering any arrangement.

Putting it all together

Let’s take a concrete example. A teacher in Victoria earns $95,000 a year. That’s index 87.7 (95,000 ÷ 108,352 × 100). They call the Smart Salary contact number to ask about packaging a laptop and a car. After packaging $10,000, their taxable income is $85,000. They still have the same gross salary, so their index remains 87.7. But their take-home pay increases because they pay tax on $85,000 instead of $95,000. The teacher’s marginal rate drops from 37% to 30% (assuming no other income), saving them about $2,850 in tax plus Medicare.

That’s the value of understanding both your index position and how salary packaging can change your net income. The index gives you a clear picture of where you stand nationally; the Smart Salary contact number helps you act on it.

For more on award pay rates and minimum wages, check the pay guides page. And if you want to explore other topics, visit topics.