Rates · FY2026–27
Locum or salary
Why this matters. A locum day usually arrives with no tax taken out, so the cash and the tax are different numbers. This page finds an hourly rate that matches a salary after unpaid weeks and indemnity. It does not say the income is business income. The checklist underneath is not a ruling.
The hourly rate that matches a salaried year’s take-home plus employer super, after the weeks you are not booked and after indemnity. It does not say you should invoice, or that the income is yours rather than the payer’s.
Matching hourly rate
$159/hrFY2026–27
About $1,273 for an eight-hour day.
- Salaried take-home
- $166,630
- Employer super on that salary
- $30,000
- Locum weeks booked
- 46
- Locum gross at this rate
- $292,878
- Super on the locum income
- $32,500
- Tax on the locum cash
- $88,248
- Set aside, per eight-hour shift
- $384
The match is take-home plus super on both sides. Super comes out of the rate, then tax is worked on what is left. ATO personal services income · ATO super for contractors
Next: Income tax calculator — Hospital pay and private work, through this year’s tax.
Personal services income tests
Not a ruling. The company-return instructions, updated 30 May 2026, describe these tests. This list does not decide whether any of them is met.
- Results test — at least 75% of the income from producing a result.
- 80% rule — less than 80% of the PSI from each client and their associates, before the other tests below are reached.
- Unrelated clients test.
- Employment test.
- Business premises test.
What doctors often miss
A day rate usually has no tax withheld. The tax figure is a rough illustration of tax on that income, not a bill.
Included / Not included
Included
- The day rate, days, and super rate you type · Example assumption, editable
- 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
Not included
- Travel, accommodation, and unpaid gaps between bookings
- GST and whether the income is personal services income
- Leave, salary packaging, and public-hospital indemnity you give up
- Agency fees you did not type
- 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
Matching hourly rate
$159/hr
Also
Advertisement — labelled, never inside the number.