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Salary packaging calculator for health workers
Sources & notes
ATO — FBT exemption caps for public/NFP hospitals & ambulance ($17,000 grossed-up ≈ $9,010 packageable), PBIs/charities ($30,000 ≈ $15,900), and the separate $5,000 grossed-up meal-entertainment cap (≈ $2,650).
ATO — resident individual income tax rates, FY2026–27 (from 1 July 2026), plus the 2% Medicare levy. The bracket from $18,201 to $45,000 is now taxed at 15% (it was 16% in 2025–26); marginal rates above $45,000 are unchanged (30% to $135,000, 37% to $190,000, 45% above).
Calculation assumes you're above the Medicare levy low-income threshold and ignores provider fees, reportable-fringe-benefit income-test effects, and any novated lease.
If you're employed by a public or not-for-profit hospital (or a charity/PBI), you can pay some everyday expenses from your pre-tax salary — cutting your taxable income. This estimates the annual tax saving at your marginal rate.
⚠️ This is an estimate, not financial or tax advice. It doesn't include your salary packaging provider's admin fees, and packaged benefits are usually reportable fringe benefits that count toward income tests — they can affect your HELP/HECS repayments, Medicare levy surcharge, Division 293 tax and family payments, which may reduce the real benefit. Eligibility and what you can package depend on your employer. Confirm the numbers with your employer's salary packaging provider and the ATO.
How it works
Public and not-for-profit hospital (and ambulance) employees can package up to $9,010 of living expenses — like rent, mortgage, or other everyday bills — from pre-tax salary each FBT year (1 April–31 March) without paying Fringe Benefits Tax. Charity/PBI employees get a higher $15,900 cap. On top, a separate $2,650 can go to "meal entertainment." Because that money is taken before tax, you save tax at your marginal rate (plus the 2% Medicare levy). The higher your tax bracket, the bigger the saving.