Updated for 2026-27

Final Pay Calculator Australia

Work out your last pay when leaving a job in 2026-27: unused annual leave, 17.5% leave loading, payment in lieu of notice, and the tax on each part.

FreeLeave loading included7-day payment rule2026-27 tax treatment

Final Pay Calculator 2026-27

Your pay
What is owed
Leave loading

Disclaimer: This calculator provides general estimates, not personal tax or financial advice. Figures use published ATO rates for 2026-27 and may not match your exact situation, offsets or deductions. Do not act on these results alone. For official guidance, visit the ATO, or speak to a registered tax agent.

Leaving a $90,000 job with 76 hours of unused leave, 17.5% loading and 3 weeks in lieu of notice, your final pay includes $9,260 on top of wages for your last hours worked. Under most awards it must land within 7 days of your last day.
The components

What must your final pay include?

Two components are always owed. Three more depend on how the job ended.

Your final pay always includes wages for every hour worked up to your last day, with penalty rates and allowances, plus every hour of unused annual leave, including leave loading where you received it during employment. Depending on how the job ended, it can also include payment in lieu of notice, redundancy pay and long service leave. Unused sick and carer’s leave is never paid out.

ComponentWhen it is owedRate that applies
Outstanding wagesAlwaysActual earnings, including penalties and allowances
Unused annual leaveAlwaysBase rate for ordinary hours
Annual leave loading (17.5%)If you received loading during employmentOn the leave payout, even if the award says otherwise
Payment in lieu of noticeIf the employer ends the job without full noticeFull rate, including loadings and penalties
Redundancy payGenuine redundancy, subject to NES rulesBase rate for ordinary hours
Long service leaveAccrued or pro-rata under state or territory lawVaries by jurisdiction
Unused sick and carer’s leaveNever paid outNot applicable

Source: Fair Work Ombudsman, Final pay, content last updated 15 May 2026. Source reference: Fair Work Act 2009 ss90(2), 117, 323.

The maths

How is your final pay calculated?

A worked example on a $90,000 salary and a 38-hour week, 2026-27.

Take a $90,000 salary, 76 hours of unused leave, an award with 17.5% loading, and an employer paying 3 weeks in lieu of notice. Weekly base pay is $1,730.77 and the hourly base rate is $45.55.

1. Unused leave: 76 hours at $45.55 is $3,462.
2. Leave loading: 17.5% of that leave value adds $606.
3. In lieu of notice: 3 weeks at $1,730.77 is $5,192, and this component should use your full rate, so it grows if you regularly earn penalties or allowances.
4. Total termination components: $9,260, on top of wages for the final hours worked.

The calculator above runs the same steps on your numbers. For what a leave balance alone is worth, or the accrual rules behind the balance on your payslip, see the leave calculator. If your job ended in a genuine redundancy, the redundancy pay calculator adds the NES redundancy weeks and the 2026-27 tax-free amount.

At a glance

What does final pay look like at common salaries?

Two weeks (76 hours) of unused leave with 17.5% loading, plus 2 weeks in lieu of notice, 2026-27.

SalaryWeekly base pay76 hours leave + loading2 weeks in lieuTermination components
$60,000$1,153.85$2,712$2,308$5,019
$70,000$1,346.15$3,163$2,692$5,856
$80,000$1,538.46$3,615$3,077$6,692
$90,000$1,730.77$4,067$3,462$7,529
$100,000$1,923.08$4,519$3,846$8,365
$120,000$2,307.69$5,423$4,615$10,038

Gross amounts before withholding, computed at salary divided by 52 and a 38-hour week. In lieu of notice is shown at base salary and is owed at the full rate, so these are floors. Sources: Fair Work Act 2009 ss90(2), 117; Fair Work Ombudsman, Final pay.

The detail that gets missed

Base rate or full rate: which applies to each payment?

Same termination, two different pay rates. This is where underpayments hide.

Payment in lieu of notice is owed at your full rate: it includes incentive payments and bonuses, loadings, monetary allowances, and overtime and penalty rates. Redundancy pay and unused annual leave use the base rate for ordinary hours, which excludes all of those. An employer who pays everything at bare salary has underpaid the notice component of anyone who regularly earns penalties.

PaymentRateIncludes bonuses, loadings, allowances, penalties?
Payment in lieu of noticeFull rateYes, all of them
Redundancy payBase rateNo, ordinary hours only
Unused annual leaveBase rateNo, plus 17.5% loading where it applies

Source: Fair Work Ombudsman, Notice of termination and redundancy pay fact sheet, content last updated 16 January 2026.

A shift worker on a $90,000 base who averages 20% in penalties should see the in-lieu weeks priced above $1,730.77, while the redundancy weeks stay at base. Two line items, two rates, on the same payslip. That is the rule working as designed, not an error.

Leave loading

Is leave loading paid out even when the award says no?

Yes. The termination payout overrides the award wording.

If you received 17.5% annual leave loading while employed, your unused leave must be paid out with the loading included, even where the award, enterprise agreement or your contract says loading is not paid on termination. Fair Work is explicit about this, and it is one of the most common underpayments in final pays.

The dollars are not trivial. On a $90,000 salary, loading adds $606 to a 76-hour leave payout, and $1,212 to a full 4-week balance. If your final payslip shows a leave payout with no loading line and you were paid loading during employment, query it, and point your employer at the Fair Work final pay guidance.

Timing

When does your final pay have to be paid?

Most awards say 7 days. Payment in lieu of notice is faster.

Most awards require final pay within 7 days of the day your employment ends. Where no award or agreement sets a timeframe, the Fair Work Act’s general rule of payment at least monthly applies. Waiting for the next scheduled pay run is normal and usually compliant if that run falls inside the window.

One component cannot wait. Payment in lieu of notice must be paid on or before your last day of employment, an NES requirement under the Fair Work Act 2009 s117. If you were dismissed without notice and told the money will follow next payday, that specific line item is already late.

Notice

How much notice are you owed?

The NES minimum notice an employer must give, by years of continuous service.

An employer who ends your job must give written notice, or pay out those weeks in lieu at the full rate. The NES minimum runs from 1 week under a year of service to 4 weeks past five years, plus 1 extra week if you are over 45 with at least 2 years of service when notice is given.

Continuous serviceMinimum notice
1 year or less1 week
More than 1 year, up to 3 years2 weeks
More than 3 years, up to 5 years3 weeks
More than 5 years4 weeks

Add 1 week if the employee is over 45 and has completed at least 2 years of service when notice is given. No notice is required for casuals, fixed-period or seasonal employees, or dismissal for serious misconduct. Source: Fair Work Ombudsman, Notice of termination and redundancy pay fact sheet, 16 January 2026.

Withholding

How is your final pay taxed?

Each component follows its own withholding rule. None of them is your final tax.

Final wages are withheld like any normal pay. Unused annual leave and loading follow ATO Schedule 7 (NAT 3351): marginal rates if you resign or retire, a flat 32% in a genuine redundancy, invalidity or early retirement scheme. No HECS-HELP is withheld from the leave component either way.

Payment in lieu of notice is different again. It is an employment termination payment under ATO Schedule 11, withheld at 32% up to the caps if you are under preservation age, or 17% at preservation age or over, and 47% above the caps. Genuine redundancy pay has its own tax-free amount, $13,598 plus $6,801 per completed year of service in 2026-27, covered on the redundancy pay calculator.

Keep withheld and owed separate. Withholding is the payday estimate your employer must take; your actual tax is settled when the income lands in your return alongside everything else that year. A large final pay often over-withholds, and the difference comes back as a refund at tax time.

Who it is for

Who uses this calculator?

Four people staring at the same last payslip for different reasons.

Resigning for a new job

Leave payout plus last wages

You are owed every unused leave hour at base rate plus loading, withheld at marginal rates. The calculator prices it before your employer does.

Dismissed without notice

In lieu at the full rate

The in-lieu weeks must cover loadings, allowances and penalties, and must be paid on or before your last day. Check both the rate and the date.

Made redundant

Three payments, three rules

Leave at 32%, notice as an ETP, redundancy pay with its own 2026-27 tax-free amount. This page prices the first two; the redundancy calculator does the third.

Checking an employer’s numbers

Underpayment hunting

Missing loading on the leave payout and in-lieu paid at bare salary are the two classic shortfalls. If the final pay was short, the backpay calculator works out what catching up is worth.

What changed

What changed on 1 July 2026?

The Fair Work rules held; the withholding tables under them were reissued.

The components of final pay, the 7-day norm and the full-rate rule for notice did not change. The ATO republished Schedule 7 (NAT 3351) on 17 June 2026 for payments from 1 July 2026, keeping the flat 32% redundancy-related rate. The marginal-rate side of Schedule 7 now runs on the 2026-27 tax tables, which carry the first-bracket cut from 16% to 15%, so resignation payouts attract slightly less withholding at most incomes.

For the ETP side, the 2026-27 ETP cap is $270,000 and the genuine redundancy tax-free amount is $13,598 plus $6,801 per completed year of service. The whole-of-income cap stays at $180,000; it is not indexed.

Watch for these

What are the common mistakes with final pay?

Five errors, three of them made by employers.

Leave paid without loading

The most common shortfall. Loading is owed on the payout if you received it during employment, whatever the award says about termination.

In lieu of notice at base salary

Notice weeks are owed at the full rate including penalties and allowances. Regular shift or weekend workers lose real money when this is paid at base.

In lieu paid on the next pay run

Payment in lieu of notice is due on or before the day employment ends. Only the other components can wait for the 7-day window.

Expecting a sick leave payout

Unused sick and carer’s leave is never paid out. Budgeting on that balance leads to a smaller final pay than expected.

Reading withholding as final tax

A big last payslip often over-withholds, particularly at 32% flat on leave in a redundancy. The true tax settles in your return, not on payday.

FAQ

Final pay FAQ

Common questions about your last pay when leaving a job.

Final pay always includes wages for hours worked (with penalty rates and allowances) and unused annual leave including leave loading where you received it. Where they apply, it also includes payment in lieu of notice, redundancy pay and accrued or pro-rata long service leave. Unused sick and carer’s leave is not paid out. Source: Fair Work Act 2009 ss90(2), 117, 323.
Most awards require final pay within 7 days of your last day of employment. Where no award or agreement sets a rule, the Fair Work Act requires payment at least monthly. Payment in lieu of notice is stricter: the NES requires it on or before your last day.
Yes. Annual leave loading must be included in a termination payout if you would have received loading during employment, even where an award, enterprise agreement or contract says it is not paid on termination. This is a common underpayment, so check the final payslip.
It is paid at your full rate, which includes incentive payments and bonuses, loadings, monetary allowances, and overtime and penalty rates. That is more than the base rate used for redundancy pay. If your pay includes regular penalties or allowances, in lieu of notice at bare salary is an underpayment.
Each part is taxed differently. Final wages are withheld like a normal pay. Unused annual leave and loading are withheld at marginal rates if you resign, or a flat 32% in a genuine redundancy (ATO Schedule 7). Payment in lieu of notice is an employment termination payment, generally withheld at 32% below preservation age. All of it is withholding, not final tax, and settles in your return.
No. Unused sick and carer’s leave is lost when employment ends. It is not part of final pay under the National Employment Standards, no matter how large the balance.
Sources

Sources

The documents behind every figure on this page.

  • Fair Work Ombudsman, Final pay, content last updated 15 May 2026. Source reference: Fair Work Act 2009 ss90(2), 117, 323.
  • Fair Work Ombudsman, Notice of termination and redundancy pay fact sheet, content last updated 16 January 2026.
  • Fair Work Ombudsman, Calculating annual leave loading (Library K600323).
  • ATO, Schedule 7, Tax table for unused leave payments on termination of employment (NAT 3351, QC107125), published 17 June 2026.
  • ATO, Schedule 11, Tax table for employment termination payments, and ATO key superannuation rates and thresholds for 2026-27 ETP figures.

Last verified 23 July 2026.

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