What is the minimum hourly rate for an assistant accountant in Australia?

If you are award-free (e.g., working for an accounting firm), the minimum is the national minimum wage of $26.44 per hour (from 1 July 2026). If you are covered by a modern award such as the Banking, Finance and Insurance Award or the Clerks Award, the applicable award rate will be higher. Always check your award or agreement.

How does an assistant accountant salary compare to the median for all accountants?

According to the ABS Survey of Employee Earnings and Hours (May 2025), the median full-time weekly earnings for accountants (ANZSCO 2211) is $2,003, or about $53 per hour. This figure includes general, management and taxation accountants, not specifically assistant accountants. Your actual salary will depend on experience, location and employer.

Does an assistant accountant have to be paid superannuation on top of their salary?

Yes. The superannuation guarantee requires employers to pay at least 12% of ordinary time earnings into a complying super fund. This is in addition to the base salary or wage. For example, if your ordinary hourly rate is $26.44, your employer must also contribute $3.17 per hour to super.

Assistant accountant salary: minimum rates, award coverage and benchmarks

The legal minimum for an award-free assistant accountant is the national minimum wage of $26.44 per hour (from 1 July 2026), but many assistant accountants are covered by an award or agreement that sets a higher rate.

Assistant accountant salary: what the law says

If you are searching for an assistant accountant salary in Australia, the first step is to understand which legal minimum applies. The answer depends on whether you are covered by a modern award, an enterprise agreement, or are award-free.

Award coverage for assistant accountants

According to the Fair Work Ombudsman, accountants working for an accounting firm are not covered by any award. They are entitled only to the national minimum wage and the National Employment Standards. However, many assistant accountants work in industries such as banking, finance, insurance, retail, or public administration. In those cases, an award may apply if your duties match the classifications in that award. For example:

The Banking, Finance and Insurance Award covers accountants in the finance sector.
The Clerks Award may cover assistant accountants who are engaged wholly or principally in clerical work such as calculating, invoicing and billing.
Other awards like the Retail Award or Electrical Power Award may apply depending on the employer’s industry.

If no industry or occupational award covers you, the Miscellaneous Award applies – but it specifically excludes professional employees, including accountants. So if you are a qualified accountant, you are likely award-free.

The national minimum wage as a floor

For award-free assistant accountants, the legal minimum is the national minimum wage set by the Fair Work Commission. From the first full pay period on or after 1 July 2026, the adult rate is $26.44 per hour or $1,004.90 per week (for a 38‑hour week). Casual employees receive a 25% loading, making the casual rate $33.05 per hour.

Note that junior employees, apprentices and trainees may be paid less. For example, a 19‑year‑old award‑free junior is entitled to 82.5% of the adult rate, or $21.82 per hour.

Award rates can be higher

If you are covered by a modern award, the minimum wage in that award will apply instead of the national minimum wage. Most award rates are higher than $26.44 per hour. For example, the Clerks Award has classification levels that start above the national minimum. The Fair Work Ombudsman’s Pay and Conditions Tool can help you find the exact rate for your classification.

Benchmark: median earnings for accountants

The Australian Bureau of Statistics (ABS) Survey of Employee Earnings and Hours (May 2025) reports that the median full‑time weekly earnings for accountants (ANZSCO 2211) is $2,003, or about $53 per hour. This figure covers all accountants – general, management and taxation – not specifically assistant accountants. It is a useful benchmark but not a legal minimum. Your actual salary will depend on your experience, location and the size of your employer.

Superannuation is on top

Remember that the superannuation guarantee requires your employer to pay an additional 12% of your ordinary time earnings into a super fund. This is not deducted from your salary; it is paid on top. For example, if your hourly rate is $26.44, your employer must also contribute $3.17 per hour to super.

How to check your own rate

Determine if you are covered by a modern award. Use the Fair Work Ombudsman’s resources or ask your employer.
If award‑free, the national minimum wage is your floor.
If covered by an award, find the correct classification and rate.
Compare your hourly rate to the national minimum or the award rate. If you are being paid less, you may be underpaid.
Remember that enterprise agreements can set higher rates than awards.

For more detail, see our guide on Which minimum wage applies. You can also explore our Guides for other occupations.

What if you are paid below the minimum?

If you believe you are being paid less than the legal minimum, you can contact the Fair Work Ombudsman for advice. They can help you understand your rights and, if necessary, take action to recover unpaid wages.

Final note

This information is a general guide only. It does not constitute legal or tax advice. Always check the specific award or agreement that applies to your employment.

For the published floors, see the rate tables and how the figures work.