{
  "title": "Paycalcmate Casual Paid-Weeks Comparison 2026-27",
  "description": "Four paid-week forecasts for one chosen casual offer against a fixed permanent offer, each with and without sufficient HELP debt.",
  "publisher": "Paycalcmate",
  "author": "Dan",
  "checkedAt": "2026-10-03",
  "financialYear": "2026-27",
  "temporalCoverage": "2026-07-01/2027-06-30",
  "currency": "AUD",
  "variableMeasured": [
    "Annual gross cash salary",
    "Annual take-home liability estimate",
    "Annual cash difference",
    "Gross break-even casual hourly rate",
    "Employer super estimate"
  ],
  "method": "Multiply each quoted hourly rate by paid weekly hours and paid weeks. Calculate annual resident tax liability separately on each gross salary, including the eligible standard work deduction, LITO and ordinary Medicare. Calculate HELP separately when selected. Subtract permanent annual cash from casual annual cash. Divide permanent annual gross by casual paid hours for the gross break-even rate. Paid leave already inside the permanent wage is counted once.",
  "assumptions": {
    "year": "2026-27",
    "resident": "Full-year Australian resident, single, below pension age, eligible adult employee for super",
    "standardWorkDeduction": 1000,
    "privateHospital": false,
    "help": "Specified per row; sufficient debt when selected",
    "permanent": "$30 ordinary hourly cash rate, 38 paid hours weekly, 52 paid weeks; includes leave pay already in the quoted wage",
    "casual": "$37.50 complete hourly rate including any loading, 38 paid hours weekly; four illustrative paid-week forecasts",
    "otherIncome": 0,
    "excluded": "Overtime, allowances, penalties, annual leave loading, employer benefits, extra work costs, government payments, notice, unused leave and job-security value",
    "interpretation": "These are chosen calculations, not observed wages or a legal pay decision. Extra HELP reduces remaining loan debt. Current-year cash is not lifetime wealth.",
    "rounding": "Calculate before rounding; amounts published to cents. Page tables use whole dollars. Exact break-even rates are retained separately; the minimum payable hourly quote is rounded up to cents."
  },
  "sources": [
    {
      "label": "Fair Work: annual leave and part-time hours",
      "url": "https://www.fairwork.gov.au/leave/annual-leave"
    },
    {
      "label": "Fair Work: paid sick and carer’s leave",
      "url": "https://www.fairwork.gov.au/leave/sick-and-carers-leave/paid-sick-and-carers-leave"
    },
    {
      "label": "Fair Work: final pay and unused leave",
      "url": "https://www.fairwork.gov.au/ending-employment/final-pay"
    },
    {
      "label": "Fair Work: casual employees and employment terms",
      "url": "https://www.fairwork.gov.au/starting-employment/types-of-employees/casual-employees"
    },
    {
      "label": "ATO: resident income tax rates",
      "url": "https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents"
    },
    {
      "label": "ATO: study loan repayment thresholds",
      "url": "https://www.ato.gov.au/tax-rates-and-codes/study-and-training-support-loans-rates-and-repayment-thresholds"
    },
    {
      "label": "ATO: super from your employer and eligibility exceptions",
      "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/super-from-your-employer"
    },
    {
      "label": "2026 Tax Reform Act: standard work deduction, Schedule 4",
      "url": "https://www.legislation.gov.au/C2026A00049/asmade/2026-06-26/text/original/epub/OEBPS/document_1/document_1.html"
    },
    {
      "label": "Medicare Levy Act: ordinary levy rules, in force 1 July 2026",
      "url": "https://www.legislation.gov.au/C2004A03351/2026-07-01/2026-07-01/text/original/epub/OEBPS/document_1/document_1.html"
    },
    {
      "label": "2019 tax relief Act: low income tax offset, Schedule 1 item 3",
      "url": "https://www.legislation.gov.au/C2019A00052/asmade/2019-07-05/text/original/pdf"
    },
    {
      "label": "2026-27 indexed HELP repayment amounts",
      "url": "https://www.legislation.gov.au/C2026G00249/asmade/2026-04-20/text/original/epub/OEBPS/document_1/document_1.html"
    }
  ],
  "scenarios": [
    {
      "permanentRate": 30,
      "permanentHours": 38,
      "permanentPaidWeeks": 52,
      "permanentGross": 59280,
      "casualQuotedRate": 37.5,
      "casualHours": 38,
      "casualPaidWeeks": 40,
      "casualGross": 57000,
      "helpDebt": false,
      "permanentIncomeTax": 7878.2,
      "casualIncomeTax": 7160,
      "permanentMedicare": 1165.6,
      "casualMedicare": 1120,
      "permanentHELP": 0,
      "casualHELP": 0,
      "permanentAnnualCash": 50236.2,
      "casualAnnualCash": 48720,
      "annualCashDifference": -1516.2,
      "monthlyCashDifference": -126.35,
      "grossBreakEvenCasualRateExact": 39,
      "minimumCasualRateToCents": 39,
      "permanentEmployerSuper": 7113.6,
      "casualEmployerSuper": 6840
    },
    {
      "permanentRate": 30,
      "permanentHours": 38,
      "permanentPaidWeeks": 52,
      "permanentGross": 59280,
      "casualQuotedRate": 37.5,
      "casualHours": 38,
      "casualPaidWeeks": 40,
      "casualGross": 57000,
      "helpDebt": true,
      "permanentIncomeTax": 7878.2,
      "casualIncomeTax": 7160,
      "permanentMedicare": 1165.6,
      "casualMedicare": 1120,
      "permanentHELP": 0,
      "casualHELP": 0,
      "permanentAnnualCash": 50236.2,
      "casualAnnualCash": 48720,
      "annualCashDifference": -1516.2,
      "monthlyCashDifference": -126.35,
      "grossBreakEvenCasualRateExact": 39,
      "minimumCasualRateToCents": 39,
      "permanentEmployerSuper": 7113.6,
      "casualEmployerSuper": 6840
    },
    {
      "permanentRate": 30,
      "permanentHours": 38,
      "permanentPaidWeeks": 52,
      "permanentGross": 59280,
      "casualQuotedRate": 37.5,
      "casualHours": 38,
      "casualPaidWeeks": 44,
      "casualGross": 62700,
      "helpDebt": false,
      "permanentIncomeTax": 7878.2,
      "casualIncomeTax": 8955.5,
      "permanentMedicare": 1165.6,
      "casualMedicare": 1234,
      "permanentHELP": 0,
      "casualHELP": 0,
      "permanentAnnualCash": 50236.2,
      "casualAnnualCash": 52510.5,
      "annualCashDifference": 2274.3,
      "monthlyCashDifference": 189.53,
      "grossBreakEvenCasualRateExact": 35.45454545454545,
      "minimumCasualRateToCents": 35.46,
      "permanentEmployerSuper": 7113.6,
      "casualEmployerSuper": 7524
    },
    {
      "permanentRate": 30,
      "permanentHours": 38,
      "permanentPaidWeeks": 52,
      "permanentGross": 59280,
      "casualQuotedRate": 37.5,
      "casualHours": 38,
      "casualPaidWeeks": 44,
      "casualGross": 62700,
      "helpDebt": true,
      "permanentIncomeTax": 7878.2,
      "casualIncomeTax": 8955.5,
      "permanentMedicare": 1165.6,
      "casualMedicare": 1234,
      "permanentHELP": 0,
      "casualHELP": 0,
      "permanentAnnualCash": 50236.2,
      "casualAnnualCash": 52510.5,
      "annualCashDifference": 2274.3,
      "monthlyCashDifference": 189.53,
      "grossBreakEvenCasualRateExact": 35.45454545454545,
      "minimumCasualRateToCents": 35.46,
      "permanentEmployerSuper": 7113.6,
      "casualEmployerSuper": 7524
    },
    {
      "permanentRate": 30,
      "permanentHours": 38,
      "permanentPaidWeeks": 52,
      "permanentGross": 59280,
      "casualQuotedRate": 37.5,
      "casualHours": 38,
      "casualPaidWeeks": 48,
      "casualGross": 68400,
      "helpDebt": false,
      "permanentIncomeTax": 7878.2,
      "casualIncomeTax": 10740,
      "permanentMedicare": 1165.6,
      "casualMedicare": 1348,
      "permanentHELP": 0,
      "casualHELP": 0,
      "permanentAnnualCash": 50236.2,
      "casualAnnualCash": 56312,
      "annualCashDifference": 6075.8,
      "monthlyCashDifference": 506.32,
      "grossBreakEvenCasualRateExact": 32.5,
      "minimumCasualRateToCents": 32.5,
      "permanentEmployerSuper": 7113.6,
      "casualEmployerSuper": 8208
    },
    {
      "permanentRate": 30,
      "permanentHours": 38,
      "permanentPaidWeeks": 52,
      "permanentGross": 59280,
      "casualQuotedRate": 37.5,
      "casualHours": 38,
      "casualPaidWeeks": 48,
      "casualGross": 68400,
      "helpDebt": true,
      "permanentIncomeTax": 7878.2,
      "casualIncomeTax": 10740,
      "permanentMedicare": 1165.6,
      "casualMedicare": 1348,
      "permanentHELP": 0,
      "casualHELP": 0,
      "permanentAnnualCash": 50236.2,
      "casualAnnualCash": 56312,
      "annualCashDifference": 6075.8,
      "monthlyCashDifference": 506.32,
      "grossBreakEvenCasualRateExact": 32.5,
      "minimumCasualRateToCents": 32.5,
      "permanentEmployerSuper": 7113.6,
      "casualEmployerSuper": 8208
    },
    {
      "permanentRate": 30,
      "permanentHours": 38,
      "permanentPaidWeeks": 52,
      "permanentGross": 59280,
      "casualQuotedRate": 37.5,
      "casualHours": 38,
      "casualPaidWeeks": 52,
      "casualGross": 74100,
      "helpDebt": false,
      "permanentIncomeTax": 7878.2,
      "casualIncomeTax": 12450,
      "permanentMedicare": 1165.6,
      "casualMedicare": 1462,
      "permanentHELP": 0,
      "casualHELP": 0,
      "permanentAnnualCash": 50236.2,
      "casualAnnualCash": 60188,
      "annualCashDifference": 9951.8,
      "monthlyCashDifference": 829.32,
      "grossBreakEvenCasualRateExact": 30,
      "minimumCasualRateToCents": 30,
      "permanentEmployerSuper": 7113.6,
      "casualEmployerSuper": 8892
    },
    {
      "permanentRate": 30,
      "permanentHours": 38,
      "permanentPaidWeeks": 52,
      "permanentGross": 59280,
      "casualQuotedRate": 37.5,
      "casualHours": 38,
      "casualPaidWeeks": 52,
      "casualGross": 74100,
      "helpDebt": true,
      "permanentIncomeTax": 7878.2,
      "casualIncomeTax": 12450,
      "permanentMedicare": 1165.6,
      "casualMedicare": 1462,
      "permanentHELP": 0,
      "casualHELP": 535.8,
      "permanentAnnualCash": 50236.2,
      "casualAnnualCash": 59652.2,
      "annualCashDifference": 9416,
      "monthlyCashDifference": 784.67,
      "grossBreakEvenCasualRateExact": 30,
      "minimumCasualRateToCents": 30,
      "permanentEmployerSuper": 7113.6,
      "casualEmployerSuper": 8892
    }
  ]
}