{
  "title": "Paycalcmate One Income or Two Study 2026-27",
  "description": "Six fixed household gross salaries compared across one earner, equal earners and selected 75/25 earnings splits. Sixteen modelled household scenarios.",
  "publisher": "Paycalcmate",
  "author": "Dan",
  "checkedAt": "2026-10-02",
  "financialYear": "2026-27",
  "currency": "AUD",
  "temporalCoverage": "2026-07-01/2027-06-30",
  "variableMeasured": [
    "Individual income tax after low income tax offset",
    "Individual Medicare levy",
    "Annual household take-home",
    "Extra annual cash compared with one earner"
  ],
  "method": "For each gross household salary, allocate actual earnings between two adult partners. Calculate each individual annual tax liability using the other partner's taxable income for family Medicare, then sum net salaries. These are calculated examples, not household survey findings or an income-splitting election.",
  "calculatorSHA256": "8b36ae6f797e78cc6ec4ef7dc9776c5bf846aa3fda05cd65b83c60966fd62745",
  "assumptions": {
    "year": "2026-27",
    "freq": "annual",
    "packageType": "excludes",
    "household": "family",
    "dependants": 0,
    "privateHospital": true,
    "helpDebt": false,
    "standardDeduction": true,
    "superCapped": true,
    "residency": "Two full-year Australian resident adult partners, below pension age, together all year, no children or other dependants",
    "earnings": "Cash salary, with employer super paid on top; salaries genuinely earned by the named person",
    "deductions": "Eligible $1,000 standard work deduction per positive earner; zero deduction for the non-earner; no other deductions",
    "otherIncome": 0,
    "fringeBenefits": 0,
    "hospitalCover": "Appropriate hospital cover for both partners throughout the year; premiums and rebates excluded",
    "medicare": "Ordinary Medicare levy applies. Every positive salary is at least $40,000, and combined taxable income is above the no-child family phase-in range under latest legislated thresholds. A later 2026-27 threshold uplift may change assessments.",
    "excluded": "HELP and other study loans, childcare, benefits, transfers, work costs, insurance premiums or rebates, super fund tax and contributions, other offsets and non-salary income",
    "interpretation": "Annual liability, including the tax-time deduction, not exact payroll withholding. Equal household salary does not imply equal total hours worked.",
    "rounding": "Calculate before rounding; publish cents. Monthly household cash and differences are annual unrounded amounts divided by 12. Page tables show whole dollars."
  },
  "sources": [
    {
      "label": "ASIC Moneysmart: resident income tax rates for 2026-27",
      "url": "https://moneysmart.gov.au/work-and-tax/income-tax"
    },
    {
      "label": "Medicare Levy Act 1986, sections 6 to 8, 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 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": "PrivateHealth.gov.au: hospital cover and the Medicare levy surcharge",
      "url": "https://privatehealth.gov.au/health_insurance/surcharges_incentives/medicare_levy.htm"
    }
  ],
  "rows": [
    {
      "householdGross": 100000,
      "split": "One earner",
      "grossA": 100000,
      "grossB": 0,
      "taxableA": 99000,
      "taxableB": 0,
      "incomeTaxA": 20220,
      "incomeTaxB": 0,
      "lowIncomeOffsetA": 0,
      "lowIncomeOffsetB": 0,
      "medicareA": 1980,
      "medicareB": 0,
      "netA": 77800,
      "netB": 0,
      "householdNet": 77800,
      "monthlyHouseholdNet": 6483.33,
      "surcharge": 0,
      "helpRepayment": 0,
      "extraAnnualCashVsOneEarner": 0,
      "extraMonthlyCashVsOneEarner": 0
    },
    {
      "householdGross": 100000,
      "split": "Equal earners",
      "grossA": 50000,
      "grossB": 50000,
      "taxableA": 49000,
      "taxableB": 49000,
      "incomeTaxA": 4955,
      "incomeTaxB": 4955,
      "lowIncomeOffsetA": 265,
      "lowIncomeOffsetB": 265,
      "medicareA": 980,
      "medicareB": 980,
      "netA": 44065,
      "netB": 44065,
      "householdNet": 88130,
      "monthlyHouseholdNet": 7344.17,
      "surcharge": 0,
      "helpRepayment": 0,
      "extraAnnualCashVsOneEarner": 10330,
      "extraMonthlyCashVsOneEarner": 860.83
    },
    {
      "householdGross": 120000,
      "split": "One earner",
      "grossA": 120000,
      "grossB": 0,
      "taxableA": 119000,
      "taxableB": 0,
      "incomeTaxA": 26220,
      "incomeTaxB": 0,
      "lowIncomeOffsetA": 0,
      "lowIncomeOffsetB": 0,
      "medicareA": 2380,
      "medicareB": 0,
      "netA": 91400,
      "netB": 0,
      "householdNet": 91400,
      "monthlyHouseholdNet": 7616.67,
      "surcharge": 0,
      "helpRepayment": 0,
      "extraAnnualCashVsOneEarner": 0,
      "extraMonthlyCashVsOneEarner": 0
    },
    {
      "householdGross": 120000,
      "split": "Equal earners",
      "grossA": 60000,
      "grossB": 60000,
      "taxableA": 59000,
      "taxableB": 59000,
      "incomeTaxA": 8105,
      "incomeTaxB": 8105,
      "lowIncomeOffsetA": 115,
      "lowIncomeOffsetB": 115,
      "medicareA": 1180,
      "medicareB": 1180,
      "netA": 50715,
      "netB": 50715,
      "householdNet": 101430,
      "monthlyHouseholdNet": 8452.5,
      "surcharge": 0,
      "helpRepayment": 0,
      "extraAnnualCashVsOneEarner": 10030,
      "extraMonthlyCashVsOneEarner": 835.83
    },
    {
      "householdGross": 160000,
      "split": "One earner",
      "grossA": 160000,
      "grossB": 0,
      "taxableA": 159000,
      "taxableB": 0,
      "incomeTaxA": 39900,
      "incomeTaxB": 0,
      "lowIncomeOffsetA": 0,
      "lowIncomeOffsetB": 0,
      "medicareA": 3180,
      "medicareB": 0,
      "netA": 116920,
      "netB": 0,
      "householdNet": 116920,
      "monthlyHouseholdNet": 9743.33,
      "surcharge": 0,
      "helpRepayment": 0,
      "extraAnnualCashVsOneEarner": 0,
      "extraMonthlyCashVsOneEarner": 0
    },
    {
      "householdGross": 160000,
      "split": "75/25 split",
      "grossA": 120000,
      "grossB": 40000,
      "taxableA": 119000,
      "taxableB": 39000,
      "incomeTaxA": 26220,
      "incomeTaxB": 2495,
      "lowIncomeOffsetA": 0,
      "lowIncomeOffsetB": 625,
      "medicareA": 2380,
      "medicareB": 780,
      "netA": 91400,
      "netB": 36725,
      "householdNet": 128125,
      "monthlyHouseholdNet": 10677.08,
      "surcharge": 0,
      "helpRepayment": 0,
      "extraAnnualCashVsOneEarner": 11205,
      "extraMonthlyCashVsOneEarner": 933.75
    },
    {
      "householdGross": 160000,
      "split": "Equal earners",
      "grossA": 80000,
      "grossB": 80000,
      "taxableA": 79000,
      "taxableB": 79000,
      "incomeTaxA": 14220,
      "incomeTaxB": 14220,
      "lowIncomeOffsetA": 0,
      "lowIncomeOffsetB": 0,
      "medicareA": 1580,
      "medicareB": 1580,
      "netA": 64200,
      "netB": 64200,
      "householdNet": 128400,
      "monthlyHouseholdNet": 10700,
      "surcharge": 0,
      "helpRepayment": 0,
      "extraAnnualCashVsOneEarner": 11480,
      "extraMonthlyCashVsOneEarner": 956.67
    },
    {
      "householdGross": 180000,
      "split": "One earner",
      "grossA": 180000,
      "grossB": 0,
      "taxableA": 179000,
      "taxableB": 0,
      "incomeTaxA": 47300,
      "incomeTaxB": 0,
      "lowIncomeOffsetA": 0,
      "lowIncomeOffsetB": 0,
      "medicareA": 3580,
      "medicareB": 0,
      "netA": 129120,
      "netB": 0,
      "householdNet": 129120,
      "monthlyHouseholdNet": 10760,
      "surcharge": 0,
      "helpRepayment": 0,
      "extraAnnualCashVsOneEarner": 0,
      "extraMonthlyCashVsOneEarner": 0
    },
    {
      "householdGross": 180000,
      "split": "75/25 split",
      "grossA": 135000,
      "grossB": 45000,
      "taxableA": 134000,
      "taxableB": 44000,
      "incomeTaxA": 30720,
      "incomeTaxB": 3495,
      "lowIncomeOffsetA": 0,
      "lowIncomeOffsetB": 375,
      "medicareA": 2680,
      "medicareB": 880,
      "netA": 101600,
      "netB": 40625,
      "householdNet": 142225,
      "monthlyHouseholdNet": 11852.08,
      "surcharge": 0,
      "helpRepayment": 0,
      "extraAnnualCashVsOneEarner": 13105,
      "extraMonthlyCashVsOneEarner": 1092.08
    },
    {
      "householdGross": 180000,
      "split": "Equal earners",
      "grossA": 90000,
      "grossB": 90000,
      "taxableA": 89000,
      "taxableB": 89000,
      "incomeTaxA": 17220,
      "incomeTaxB": 17220,
      "lowIncomeOffsetA": 0,
      "lowIncomeOffsetB": 0,
      "medicareA": 1780,
      "medicareB": 1780,
      "netA": 71000,
      "netB": 71000,
      "householdNet": 142000,
      "monthlyHouseholdNet": 11833.33,
      "surcharge": 0,
      "helpRepayment": 0,
      "extraAnnualCashVsOneEarner": 12880,
      "extraMonthlyCashVsOneEarner": 1073.33
    },
    {
      "householdGross": 200000,
      "split": "One earner",
      "grossA": 200000,
      "grossB": 0,
      "taxableA": 199000,
      "taxableB": 0,
      "incomeTaxA": 55420,
      "incomeTaxB": 0,
      "lowIncomeOffsetA": 0,
      "lowIncomeOffsetB": 0,
      "medicareA": 3980,
      "medicareB": 0,
      "netA": 140600,
      "netB": 0,
      "householdNet": 140600,
      "monthlyHouseholdNet": 11716.67,
      "surcharge": 0,
      "helpRepayment": 0,
      "extraAnnualCashVsOneEarner": 0,
      "extraMonthlyCashVsOneEarner": 0
    },
    {
      "householdGross": 200000,
      "split": "75/25 split",
      "grossA": 150000,
      "grossB": 50000,
      "taxableA": 149000,
      "taxableB": 49000,
      "incomeTaxA": 36200,
      "incomeTaxB": 4955,
      "lowIncomeOffsetA": 0,
      "lowIncomeOffsetB": 265,
      "medicareA": 2980,
      "medicareB": 980,
      "netA": 110820,
      "netB": 44065,
      "householdNet": 154885,
      "monthlyHouseholdNet": 12907.08,
      "surcharge": 0,
      "helpRepayment": 0,
      "extraAnnualCashVsOneEarner": 14285,
      "extraMonthlyCashVsOneEarner": 1190.42
    },
    {
      "householdGross": 200000,
      "split": "Equal earners",
      "grossA": 100000,
      "grossB": 100000,
      "taxableA": 99000,
      "taxableB": 99000,
      "incomeTaxA": 20220,
      "incomeTaxB": 20220,
      "lowIncomeOffsetA": 0,
      "lowIncomeOffsetB": 0,
      "medicareA": 1980,
      "medicareB": 1980,
      "netA": 77800,
      "netB": 77800,
      "householdNet": 155600,
      "monthlyHouseholdNet": 12966.67,
      "surcharge": 0,
      "helpRepayment": 0,
      "extraAnnualCashVsOneEarner": 15000,
      "extraMonthlyCashVsOneEarner": 1250
    },
    {
      "householdGross": 240000,
      "split": "One earner",
      "grossA": 240000,
      "grossB": 0,
      "taxableA": 239000,
      "taxableB": 0,
      "incomeTaxA": 73420,
      "incomeTaxB": 0,
      "lowIncomeOffsetA": 0,
      "lowIncomeOffsetB": 0,
      "medicareA": 4780,
      "medicareB": 0,
      "netA": 161800,
      "netB": 0,
      "householdNet": 161800,
      "monthlyHouseholdNet": 13483.33,
      "surcharge": 0,
      "helpRepayment": 0,
      "extraAnnualCashVsOneEarner": 0,
      "extraMonthlyCashVsOneEarner": 0
    },
    {
      "householdGross": 240000,
      "split": "75/25 split",
      "grossA": 180000,
      "grossB": 60000,
      "taxableA": 179000,
      "taxableB": 59000,
      "incomeTaxA": 47300,
      "incomeTaxB": 8105,
      "lowIncomeOffsetA": 0,
      "lowIncomeOffsetB": 115,
      "medicareA": 3580,
      "medicareB": 1180,
      "netA": 129120,
      "netB": 50715,
      "householdNet": 179835,
      "monthlyHouseholdNet": 14986.25,
      "surcharge": 0,
      "helpRepayment": 0,
      "extraAnnualCashVsOneEarner": 18035,
      "extraMonthlyCashVsOneEarner": 1502.92
    },
    {
      "householdGross": 240000,
      "split": "Equal earners",
      "grossA": 120000,
      "grossB": 120000,
      "taxableA": 119000,
      "taxableB": 119000,
      "incomeTaxA": 26220,
      "incomeTaxB": 26220,
      "lowIncomeOffsetA": 0,
      "lowIncomeOffsetB": 0,
      "medicareA": 2380,
      "medicareB": 2380,
      "netA": 91400,
      "netB": 91400,
      "householdNet": 182800,
      "monthlyHouseholdNet": 15233.33,
      "surcharge": 0,
      "helpRepayment": 0,
      "extraAnnualCashVsOneEarner": 21000,
      "extraMonthlyCashVsOneEarner": 1750
    }
  ]
}