What is the current national minimum wage in Australia?

From 1 July 2026, the adult national minimum wage is $26.44 per hour or $1,004.90 per week for a 38-hour ordinary week. Casual employees receive a 25% loading, making the casual rate $33.05 per hour. Lower rates apply for juniors, apprentices, trainees, and supported wage employees. These figures are set by the Fair Work Commission and enforced by the Fair Work Ombudsman.

EML Salary Packaging Login: How Your Pay Compares with the National Minimum Wage

Q: Does salary packaging affect my minimum wage entitlement?

No. Salary packaging (or salary sacrifice) is an arrangement where you agree to forgo part of your pre-tax salary in exchange for benefits such as a car, laptop, or super contributions. The Fair Work Act requires that your employer still pay you at least the national minimum wage (or the applicable award or agreement rate) before any salary sacrifice is deducted. Your packaged amount cannot reduce your base pay below the legal floor.

Q: Can my employer pay me less if I salary package?

No. Your employer must pay you at least the minimum wage (or the applicable award or enterprise agreement rate) for the hours you work, regardless of any salary packaging arrangement. Salary packaging only affects how your pay is allocated between cash and benefits; it cannot reduce the gross amount your employer is required to pay you. If your employer tries to pay you below the minimum after packaging, they are breaching workplace laws.

The national minimum wage from 1 July 2026 is $26.44 per hour or $1,004.90 per week, before salary sacrifice. Salary packaging does not reduce the minimum wage your employer must pay.

EML Salary Packaging Login and Your Minimum Wage Rights

If you have landed here searching for the eml salary packaging login, please note that this site is not the EML portal. We do not collect passwords, tax file numbers, or login details. Instead, we provide independent information about Australia’s pay floors so you can check how your salary compares with legal minimums. Salary packaging through EML (or any provider) can reduce your taxable income, but it does not change the minimum wage your employer must pay you.

The Legal Minimum: What Your Employer Must Pay

Australia’s national minimum wage is set by the Fair Work Commission. From 1 July 2026, the adult rate is $26.44 per hour or $1,004.90 per week for a 38-hour ordinary week. This is the absolute floor for award-free and agreement-free national-system employees. Casual employees receive a 25% loading, making the casual rate $33.05 per hour. Your employer must pay you at least this amount before any salary sacrifice deductions are taken out.

Importantly, the national minimum wage is not the only pay floor. Many employees are covered by a modern award or an enterprise agreement, which can set higher minimum rates. For example, the lowest ongoing classification under a modern award cannot fall below the national minimum, but the award may require a higher rate for certain roles. Introductory rates (first six months) are capped at $25.74 per hour or $978.10 per week. Always check your award or agreement first.

How Salary Packaging Interacts with Minimum Pay

Salary packaging (also called salary sacrifice) is a voluntary arrangement where you agree to exchange part of your pre-tax salary for benefits such as a car, super contributions, or electronic devices. The key point: salary packaging does not reduce the minimum wage your employer is legally required to pay. The Fair Work Act and the National Employment Standards require that your base salary (before packaging) meets or exceeds the applicable minimum. The packaged amount is deducted from that base, but the base itself must remain at or above the floor.

For example, if your award rate is $30 per hour and you salary package $5 per hour worth of benefits, your employer must still pay you $30 per hour in gross wages. The $5 is then redirected to the benefit provider. Your take-home cash will be lower, but your gross pay (the amount on which super is calculated) stays the same. The super guarantee (12% from 1 July 2026) is paid on your ordinary time earnings, including the salary-sacrificed amount.

Distinguishing the Pay Floors

It is important to separate different concepts:

Legal minimum: The national minimum wage or the applicable award/agreement rate. This is the lowest amount your employer can pay you for ordinary hours.
Survey average: The Australian Bureau of Statistics (ABS) reports that in May 2026, full-time adult ordinary-time earnings averaged $2,083.70 per week. This is a market average, not a legal requirement.
Award rate: A minimum rate set by a modern award for a specific industry or occupation. It can be higher than the national minimum.
Negotiated salary: What you and your employer agree on. It can be above the award or minimum, but never below.

If you are covered by a modern award or enterprise agreement, that document sets your minimum. The national minimum is a backstop for those without coverage. For award-free juniors, the rates are a percentage of the adult minimum (e.g., 18-year-olds: $18.06 per hour, casual $22.58). Apprentices and trainees follow the Miscellaneous Award rates, not the junior percentages.

Practical Check: Is Your Pay Above the Floor?

To check if your pay meets the legal minimum:

Find your hourly or weekly gross pay before salary sacrifice.
Compare it to the national minimum ($26.44/h or $1,004.90/wk for adults).
If you are covered by an award, look up the classification rate on the Rate tables page.
Remember that super (12%) is paid on top of your ordinary time earnings, not deducted from your pay.

If your gross pay is below the relevant minimum, your employer may be underpaying you. Contact the Fair Work Ombudsman for advice. Salary packaging does not excuse a below-minimum payment.

Internal Resources

Which minimum wage applies – a guide to finding your correct pay floor.
Guides – detailed explanations of awards, agreements, and salary packaging.

Frequently Asked Questions

Does salary packaging affect my minimum wage entitlement? No. Salary packaging is a post-minimum arrangement. Your employer must pay you at least the minimum wage (or award rate) before any sacrifice is applied.

What is the current national minimum wage? From 1 July 2026, it is $26.44 per hour or $1,004.90 per week for adults. Casual loading adds 25%. Lower rates apply for juniors, apprentices, and supported wage employees.

Can my employer pay me less if I salary package? No. The minimum wage is a gross obligation. Salary packaging cannot reduce the amount your employer is required to pay you for your work.