True Cost of an Employee Calculator

Free employer cost calculator for Australian businesses. See the true total cost of hiring an employee beyond their base salary. Includes superannuation guarantee, payroll tax (state-based thresholds), workers compensation estimates, annual leave, sick leave, and other on-costs.

Employee details

FY 2025-26
$
%

Varies by industry: office ~1.5%, trades ~3-5%

Total Cost per Employee

$0

$0/month

On-Costs

$0

0.0% above base salary

Cost Breakdown

Base Salary$0
Super Guarantee (12.0%)$0
Workers Compensation$0
Annual Leave Provision (4 weeks)$0
Sick Leave Provision (10 days)$0
Long Service Leave Provision (~2%)$0
Total On-Costs$0
Total Employment Cost$0

Understanding the true cost of employment

When budgeting for new hires, many small business owners only consider the base salary. However, the true cost of an employee in Australia can be 20-30% higher when you factor in compulsory super contributions, payroll tax, workers compensation insurance, and leave entitlements.

Compulsory employer costs

At minimum, every employer must pay Superannuation Guarantee (11.5% rising to 12%) and workers compensation insurance (varies by industry and state). If your total wage bill exceeds your state's payroll tax threshold, you'll also pay payroll tax on the excess.

Hidden costs to consider

Beyond the direct costs, consider: recruitment and onboarding costs, training and professional development, equipment and workspace, IT systems and licenses, and management time. These can add another 15-25% to the total cost of employment.

Frequently asked questions

The true cost of an employee is typically 20-30% more than their base salary. On top of the salary, employers pay super (11.5-12%), payroll tax (if above the threshold), workers compensation insurance (1-5%), and provisions for annual leave, sick leave, and long service leave.

Payroll tax is a state/territory tax on wages paid by employers. Each state has a different threshold (below which you don't pay) and rate. For example, in Victoria the threshold is $900,000 in annual wages at a rate of 4.85%. Only the wages above the threshold are taxed.

Workers compensation (WorkCover) is compulsory insurance that covers employees if they're injured or become ill due to work. Premiums vary by industry — office-based businesses typically pay 1-2% of wages, while construction or mining can pay 3-5% or more.

While not a direct cash outflow, leave provisions represent a real cost. Full-time employees accrue 4 weeks annual leave, 10 days personal/sick leave, and long service leave (typically after 7-10 years). These are liabilities that must be paid when the employee takes leave or when employment ends.

Payroll tax applies when your total Australian wages exceed the state threshold. This includes wages of all employees, directors' fees, and contractor payments in some cases. If you operate in multiple states, each state has its own threshold and grouping rules.

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Employer Cost Calculator — True Cost of Hiring in Australia