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Labour On-Cost Calculator

The rate you pay a team member on the roster is never the true cost to the business. This calculator adds superannuation, loadings and on-costs to a base wage rate to show what an hour of labour actually costs — built around Australian payroll conventions.

Results

Enter a base hourly rate above to see the true on-cost rate.

Superannuation is calculated at the current Superannuation Guarantee rate of 12% of ordinary time earnings, effective from 1 July 2025 — the rate is pre-filled but editable in case it changes in future years. Casual loading of 25% is the standard rate under awards such as the Hospitality Industry (General) Award, paid in lieu of leave entitlements; permanent staff instead accrue leave and, in many awards, receive leave loading (commonly 17.5%) when that leave is taken. Payroll tax and workers' compensation rates vary by state and industry classification, so those fields default conservatively and should be adjusted to your actual rates. This calculator is a planning tool, not payroll or award advice — always confirm classification, penalty rates and entitlements against the Fair Work Ombudsman or your payroll provider. For how this feeds into your overall cost structure, see our labour cost benchmark guide and the prime cost calculator.

🔒 This calculator runs entirely in your browser — the figures you enter are not sent to or stored on our servers.

Frequently asked questions

Why is the true cost so much higher than the rate on the roster?

Because the rate on the roster is only the base wage. Superannuation alone adds 12% for every employee, and casual loading adds a further 25% on top of the base rate for casual staff — before workers' compensation and any payroll tax obligations are added. Many operators roster against the base rate and are surprised when actual labour cost runs higher than expected.

Should I use this for both casual and permanent staff?

Yes — select the employment type and the calculator adjusts which loadings apply. Casual staff receive casual loading instead of leave entitlements; permanent staff don't receive casual loading but their true cost should account for leave loading and the fact that they're paid for leave they take (a cost casuals don't carry directly, though it is priced into the casual loading itself).

What payroll tax rate should I use?

Payroll tax is a state-based tax on total wages above a threshold that varies by state (broadly $650,000–$1.3 million annually depending on the state). Most small independent venues sit under the threshold and pay 0% — if you're part of a larger group or multi-site operation, check your specific state's current threshold and rate rather than using a generic figure.