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Final pay on a $$150,000 salary (2026–27): redundancy, notice, leave and tax

Ordinary base rate, excluding overtime, penalties and allowances

Decimals allowed, e.g. 7.5

Employer has fewer than 15 employees
Notice paid in lieu (not worked)
17.5% leave loading

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Estimated final pay after tax

$28,290

Gross $31,603 · tax $3,313 · net $28,290

52 %
16 %
10 %
22 %
10 %
Redundancy
Notice
Annual leave
Long service leave
Tax
Weekly base pay$1,634.62
Redundancy pay (NES: 10 weeks)$16,346
Notice in lieu (3 weeks)$4,904
Unused annual leave (10.0 days)$3,269
Long service leave NSW (4.33 weeks)$7,084
Gross final pay$31,603
Tax-free redundancy (limit $47,603)$21,250
Tax on leave (32%)− $3,313
Net final pay (estimate)$28,290

Pro-rata after 5 years (New South Wales). (Long Service Leave Act 1955 (NSW))

The $270,000 ETP cap in practice

At $150,000, $2,885 a week, both ends of the scale come into view. The 45% bracket begins at $190,000, so a large payout lands partly in the top bracket for the year; and the ETP cap of $270,000 — the ceiling on the concessional flat rate — is roughly 94 weeks of your pay. That is out of reach of the NES scale, which stops at sixteen weeks, but not of a negotiated exit: a contractual six or twelve months, a restraint payment and a long leave balance together can reach it. Above the cap the rate is 47%, and no part of the payout softens it.

Final pay on $150,000 by years of service

Genuine redundancy, age 45, notice in lieu, 10 days of unused annual leave, NSW long service leave — statutory minimums only, no contractual top-up.

ServiceRedundancyNoticeAnnual leaveLSLGrossTaxNet
1 yr$11,538$2,885$5,769$0$20,192$1,846$18,346
2 yrs$17,308$5,769$5,769$0$28,846$1,846$27,000
3 yrs$20,192$5,769$5,769$0$31,731$1,846$29,885
5 yrs$28,846$8,654$5,769$12,500$55,770$5,846$49,923
7 yrs$37,500$11,538$5,769$17,501$72,308$7,446$64,862
10 yrs$34,615$11,538$5,769$25,001$76,924$9,846$67,078
15 yrs$34,615$11,538$5,769$37,501$89,425$13,847$75,578
20 yrs$34,615$11,538$5,769$50,002$101,925$17,847$84,078

Nothing in this table comes near the cap, because the NES scale alone cannot get there on any salary. The cap matters when a contract or an enterprise agreement pays above the minimum: measure the total ETP against $270,000 first, then against the tax-free limit of $81,608 at ten years, and only what survives both is taxed at 47%.

Ten years of service in each state

Same salary and leave, each state's Act applied at ten years of service. The last column shows a resignation.

StateLong service leaveNet on redundancyNet on resignation
New South Wales$25,001$67,078$18,770
Victoria$25,001$67,078$18,770
Queensland$25,001$67,078$18,770
Western Australia$25,001$67,078$18,770
South Australia$37,500$75,577$26,133
Tasmania$25,001$67,078$18,770
Australian Capital Territory$25,001$67,078$18,770
Northern Territory$37,500$75,577$26,133

Other salaries

Frequently asked questions

How much redundancy pay on a $150,000 salary?

On a salary of $150,000 the base rate works out at $2,885 a week, and redundancy pay is that figure multiplied by the number of weeks set by the National Employment Standards: $28,846 after 5 years, which is 10 weeks; $46,154 after 9 years, the peak of the scale at 16 weeks; and $34,615 at 10 years or more, where the scale drops back to 12 weeks. An award or enterprise agreement may provide more, never less.

Is the $270,000 cap reduced by my salary?

No — that is the whole-of-income cap, and it only applies to payments that are not genuine redundancies. The ETP cap stands at its full $270,000 whatever you earned during the year. It is indexed annually, so a payout straddling 30 June may meet two different figures.

How is a restraint of trade payment taxed?

A payment for agreeing not to compete is generally not an ETP at all: it is a capital amount or ordinary income depending on how it is framed, and it does not get the flat rate. On $150,000, where the marginal rate is 39% or 47%, the difference is worth getting advice on before signing.

Related calculators & guides

Sources

Mottalib Radif

Written by Mottalib Radif

INSEAD MBA · Mines Saint-Étienne engineer · Personal finance and employment entitlements

Updated on · Editorial policy · Contact

Rates 2026–27, last updated 2026-09-16