Loading calculator…
Turn a day rate into take-home pay under agency PAYG, an umbrella company, sole trader or your own Pty Ltd, and see the permanent salary it's worth.
Your quoted daily rate before GST.
Defaults to 222 days: working days in the year for your state, less the four weeks of annual leave and ten days of personal leave a permanent employee gets and a contractor does not. Change it to model bench time between contracts.
Defaults to 7.6 hours, the ordinary full-time day. Used only for the hourly figures.
Used for the working-day default above and the payroll tax shown under agency PAYG and umbrella.
On by default: passing the state's payroll tax through to your wage is a commonly reported umbrella practice, not a rule, and the safer assumption if you don't know. Untick if yours has told you otherwise.
Adds compulsory repayments to every structure's tax.
Turns off the Medicare levy surcharge above the income threshold.
Interest, a part-year salary or anything else outside this contract.
Sole trader and Pty Ltd only: the share of profit you put into super. Defaults to the 12% guarantee rate. A company always pays at least the guarantee rate on the salary it pays its director.
Leave any of these at $0 if they don't apply. Each only nets off the structure it belongs to.
Applied under umbrella only.
Sole trader and company.
Sole trader and company.
Company only.
Software, equipment, training and anything else deductible. Sole trader and company.
Give us a permanent base salary and we'll show the day rate each structure would need to match it.
Your revenue is at or above the GST registration threshold of $75,000, so you must register for GST.
Take-home
$128,140
Take-home
$122,516
Take-home
$126,183
Take-home
$128,140
This is an estimate only, using the 2026–27 rates. It is not tax, legal or financial advice. Confirm your own position with the ATO or a registered tax agent before you choose a structure.
This calculator is not intended to be relied on for the purposes of making a decision in relation to a financial product. Before you make a financial decision, consider obtaining advice from someone who holds an Australian Financial Services Licence. We do not, and we cannot advise you.
Agency PAYG (labour hire): you're a PAYG employee of the agency or labour-hire firm placing you. It withholds tax and pays your super guarantee, and you have no business costs and no personal services income (PSI) question, because the payment is ordinary employment income.
Umbrella company: you're a PAYG employee of a payroll company you chose, which charges a fee and commonly passes its own payroll tax on to you before it works out your wage, though this varies by provider.
Sole trader (ABN): you invoice directly under your own ABN. Profit is taxed at individual rates, business costs come off the top, and super is a personal deductible contribution you choose to make.
Your own Pty Ltd: you invoice through your own company, which pays out all of its profit as salary plus the compulsory super guarantee. Where the personal services income (PSI) rules apply, this is the only correct model: retaining profit in the company is a tax deferral, not a saving, and this calculator does not model it.
It depends on the structure. Enter your day rate above and compare take-home pay, super and the equivalent permanent salary across agency PAYG, umbrella, sole trader and your own Pty Ltd.
You must register once your gross revenue reaches $75,000 a year. Below that it's optional. Day rates are quoted ex-GST by market convention, not by law.
They can. The personal services income rules can attribute income earned through your own company or trust back to you personally, limiting the deductions available. See our PSI rules guide to work through the tests.
Under agency PAYG and umbrella, the agency or umbrella company carries payroll tax on your wage as its own cost. It's shown here for information. Under sole trader, payroll tax genuinely doesn't apply, since it's a tax on an employer's wages and your own drawings aren't wages. Your own Pty Ltd is different in principle, its director's salary is real taxable wages, but it isn't modelled because payroll tax only starts once an employer's total wages exceed a threshold ($1,200,000 in NSW), which a company paying one contractor's salary sits well under.
Rates checked against the ATO and the state and territory revenue offices, verified 8 September 2026
Estimates only. Not financial or tax advice. Full disclaimer for your rights and our limitations of liability.
Rates and thresholds last updated for the 2026–27 financial year.
This calculator exists to show you the arithmetic. It applies published Australian rates, thresholds and formulas to the numbers you enter and shows the working, so you can check it. That is all it does — it produces a number and describes what the number is. It does not recommend anything and it holds no opinion about any financial product.
What can move this result
Why these default assumptions are reasonable
This calculator is not intended to be relied on for the purposes of making a decision in relation to a financial product. Before you make a financial decision, consider obtaining advice from someone who holds an Australian Financial Services Licence. We do not, and we cannot advise you.