Public hospital · FY2026–27
Salary packaging
Why this matters. A public hospital can package a capped amount of living costs and meals. The cash in the pay packet can rise while a HELP repayment still sees the packaged amount. The caps on this page are the usual hospital figures, not a personal limit.
Public hospitals can let you spend $9,010 on living costs and $2,650 on meals from pre-tax pay. That year runs 1 April 2026 to 31 March 2027, not the July-to-June tax year. This page shows the effect. It does not tell you to package. Super differs by state: South Australia uses Triple S, Queensland pays 12.75%, and Western Australia uses GESB, which is taxed differently.
Spending power
$188,010FY2026–27
Cash $176,350 + packaged bills. Benefit $5,480.
Workings
Cash in hand
$176,350
Spending power
$188,010
Packaging benefit
$5,480
Taxable income
$268,340
RFBA add-back
$22,000
Income counted for HELP debt and the surcharge
$290,340
Spending power is the cash you keep, plus the bills packaging already paid. The packaged amount on your payment summary ($22,000) is counted again for HELP debt, the Medicare surcharge and Division 293. Packaging can raise a HELP debt repayment even while it cuts income tax. Tax on the next dollar: 45%. The same salary is on the income tax calculator.
| No package | With package | |
|---|---|---|
| Income tax | $91,870 | $86,623 |
| Medicare 2% | $5,600 | $5,367 |
| Medicare surcharge | $0 | $0 |
| HELP debt | $0 | $0 |
Into super this year
Employer 12.00%
$32,500
Concessional contributions
$32,500
Contributions tax
$0
Extra super tax
$4,875
Net into super
$27,625
This fund is not taxed 15% on the way in. Tax is deferred until the money comes out. Division 293 looks at taxable income, plus packaged amounts, plus concessional contributions, against a $250,000 threshold that does not rise with inflation.
Next: Income tax calculator — HELP debt and the Medicare surcharge after packaging.
What doctors often miss
The public-hospital FBT exemption used here is $9,010 for living expenses and $2,650 for meal entertainment, for the FBT year 1 April 2026 to 31 March 2027. Those amounts can still lift a HELP repayment.
Included / Not included
Included
- ATO resident tax rates 2026–27 ↗ · 1 July 2026
- Low income tax offset, up to $700, nothing above $66,667 ↗ · 1 July 2026
- Medicare levy 2%, shade-in $28,011 to $35,013 for a single resident ↗ · latest singles table on the ATO page
- Super guarantee 12%, or the state rate named on the preset ↗ · 1 July 2026
- Concessional contributions cap $32,500 ↗ · 1 July 2026
- HELP debt if you turn it on ↗ · 1 July 2026
- Medicare levy surcharge if hospital cover is off ↗ · 1 July 2026
Not included
- The hospital’s actual payroll calendar and salary-packaging company fee
- Insurance premiums inside super
- Fringe benefits you did not type
- Division 293, unless the income you typed is simply run through the cap
- State payroll tax
- Other offsets (seniors, spouse, zone, foreign income)
- Deductions you did not type, apart from the $1,000 work deduction if you tick it
- Family Medicare levy reduction
- Brokerage, stamp duty and inflation
Assumptions you can edit are the inputs on this page. This is a model, not a prediction, a tax assessment, or a recommendation.
A rough figure — not advice. Terms
What is actually unique by state
Packaging caps are the same in every public hospital. Super is not. The table is the difference worth modelling — not another 50/30/20 budget widget.
| State | Default fund | Employer | The twist |
|---|---|---|---|
| SA | Super SA Triple S | 12.00% | Untaxed EPSSS. No 15% contributions tax, no annual concessional cap, lifetime untaxed plan cap $1.935m. Rural contractors often default to HESTA instead. |
| QLD | QSuper / ART | 12.75% | Employer pays 12.75% (above the 12% SG). Default 5% employee contribution — usually salary-sacrificed. Defined-benefit State account is legacy. |
| WA | GESB West State Super | 12.00% | West State Super is an untaxed constitutionally protected fund, same family as Triple S. Gold State Super is closed defined benefit. Untaxed plan cap $1.935m. |
| NSW | Aware Super | 12.00% | Standard 12% SG. From 1 July 2024 eligible NSW Health staff keep 100% of packaging savings (was a 70/30 split with the employer). SSS/SASS defined benefit is closed. |
| VIC | Aware Super | 12.00% | Standard 12% SG. Packaging uses the same $9,010 + $2,650 public-hospital caps. ESSSuper is for some emergency services, not typical hospital SMOs. |
| TAS | Choice of fund | 12.00% | Standard 12% SG. Public hospital packaging applies. RBF defined benefit is legacy. |
| NT | Choice of fund | 12.00% | Standard 12% SG. Public hospital packaging applies. No Triple S / QSuper-style extra. |
| ACT | Choice / CSS·PSS if eligible | 12.00% | Territory health is mostly 12% SG. Some commonwealth-style CSS/PSS defined benefit for eligible public servants — not typical hospital SMOs. |
Also
Spare cash · 2026–27
Where the next dollar goes
What’s left of pay, put into super up to the limit.
Super · 2026–27
Hospital fund, HESTA, or an SMSF
Triple S versus HESTA versus an SMSF, on the same employer super.
This month
What's left this month
Packaged take-home, as a month.
Pay · Sep 2026
Award pay by state
The award base before packaging.
Advertisement — labelled, never inside the number.