{
  "$comment": "Machine-readable companion to https://valem.run/calculators/australia/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/australia/net-salary",
  "dataUrl": "https://valem.run/calculators/australia/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Australia take-home pay model by Valem (https://valem.run/calculators/australia/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/australia/net-salary/verify",
  "country": "australia",
  "countryName": "Australia",
  "formula": "net-salary",
  "formulaName": "Take-home pay",
  "title": "Pay Calculator Australia — take-home after tax",
  "answer": "Your Australian take-home is gross minus income tax (0-45%) and the 2% Medicare levy; super is paid by the employer on top.",
  "lang": "en",
  "currency": "AUD",
  "taxYear": "2026-27",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "ATO — individual rates",
      "url": "https://www.ato.gov.au",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossAnnual",
      "type": "number",
      "label": "Gross annual salary (AUD)",
      "format": "currency",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "incomeTax",
      "type": "number",
      "label": "Income tax",
      "format": "currency",
      "formula": "($t := grossAnnual; $round((($t > 18200 ? (($t < 45000 ? $t : 45000) - 18200) : 0) * 0.15) + (($t > 45000 ? (($t < 135000 ? $t : 135000) - 45000) : 0) * 0.30) + (($t > 135000 ? (($t < 190000 ? $t : 190000) - 135000) : 0) * 0.37) + (($t > 190000 ? ($t - 190000) : 0) * 0.45), 2))"
    },
    {
      "name": "medicare",
      "type": "number",
      "label": "Medicare levy (2%)",
      "format": "currency",
      "formula": "($t := grossAnnual; $round($t <= $const.medicareThreshold ? 0 : $t < $const.medicareUpper ? ($t - $const.medicareThreshold) * $const.medicareShadeRate : $t * $const.medicareRate, 2))"
    },
    {
      "name": "netAnnual",
      "type": "number",
      "label": "Net / year",
      "format": "currency",
      "formula": "$round(grossAnnual - incomeTax - medicare, 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Net / month",
      "format": "currency",
      "formula": "$round(netAnnual / 12, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 85,000 AUD",
      "given": {
        "grossAnnual": 85000
      },
      "expect": {
        "incomeTax": 16020,
        "medicare": 1700,
        "netAnnual": 67280
      }
    },
    {
      "description": "S3 200,000 AUD",
      "given": {
        "grossAnnual": 200000
      },
      "expect": {
        "incomeTax": 55870,
        "medicare": 4000,
        "netAnnual": 140130
      }
    }
  ],
  "spec": {
    "id": "net-salary-australia",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossAnnual": {
          "type": "number",
          "minimum": 0
        },
        "incomeTax": {
          "type": "number",
          "readOnly": true
        },
        "medicare": {
          "type": "number",
          "readOnly": true
        },
        "netAnnual": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "medicareRate": 0.02,
      "medicareThreshold": 28011,
      "medicareUpper": 35013,
      "medicareShadeRate": 0.1
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossAnnual': 85000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.incomeTax",
        "expr": "($t := grossAnnual; $round((($t > 18200 ? (($t < 45000 ? $t : 45000) - 18200) : 0) * 0.15) + (($t > 45000 ? (($t < 135000 ? $t : 135000) - 45000) : 0) * 0.30) + (($t > 135000 ? (($t < 190000 ? $t : 190000) - 135000) : 0) * 0.37) + (($t > 190000 ? ($t - 190000) : 0) * 0.45), 2))"
      },
      {
        "path": "$.medicare",
        "expr": "($t := grossAnnual; $round($t <= $const.medicareThreshold ? 0 : $t < $const.medicareUpper ? ($t - $const.medicareThreshold) * $const.medicareShadeRate : $t * $const.medicareRate, 2))"
      },
      {
        "path": "$.netAnnual",
        "expr": "$round(grossAnnual - incomeTax - medicare, 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(netAnnual / 12, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Take-home pay",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Gross annual salary (AUD)",
              "bind": "$.grossAnnual"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Net / month",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "AUD"
                },
                {
                  "id": "netY",
                  "type": "statTile",
                  "label": "Net / year",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "AUD"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Annual breakdown",
              "items": [
                {
                  "label": "Gross",
                  "bind": "$.grossAnnual",
                  "format": "currency",
                  "currency": "AUD"
                },
                {
                  "label": "Income tax",
                  "bind": "$.incomeTax",
                  "format": "currency",
                  "currency": "AUD"
                },
                {
                  "label": "Medicare levy (2%)",
                  "bind": "$.medicare",
                  "format": "currency",
                  "currency": "AUD"
                },
                {
                  "label": "Net",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "AUD"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Australia 2026-27: income tax 0/15/30/37/45% (the lowest rate fell from 16% to 15% on 1 July 2026 and falls again to 14% in 2027-28) plus the 2% Medicare levy, shaded in at 10% of income over 28,011 AUD until the full rate applies at 35,013. Superannuation (12%) is paid by the employer on top. Estimate, not tax advice.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "ATO — individual rates",
                  "url": "https://www.ato.gov.au",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 85,000 AUD",
        "given": {
          "$.grossAnnual": 85000
        },
        "expect": {
          "$.incomeTax": 16020,
          "$.medicare": 1700,
          "$.netAnnual": 67280
        }
      },
      {
        "description": "S3 200,000 AUD",
        "given": {
          "$.grossAnnual": 200000
        },
        "expect": {
          "$.incomeTax": 55870,
          "$.medicare": 4000,
          "$.netAnnual": 140130
        }
      }
    ]
  }
}