Updated for 2026-27 tax rates
Calculatax

Penalty rates calculator 2026-27

This penalty rates calculator applies the weekend, night or public holiday percentage from your award to your base rate, plus the 25% casual loading where it applies. A casual on $28.50 an hour working an 8-hour Sunday at an example 150% penalty earns $399.00 with the loading added. Your award's 2026-27 pay guide sets the real percentage.

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Pay for the shift

$399

Breakdown

How this was worked out
Hourly rate for the shift49.875
Pay for the shift$399
Same shift on a weekday$285
Extra for working it$114
Hourly rate for the shift
$49.875
Same shift on a weekday
$285
Extra for working it
$114
Weekly tax withheld without it
$183
Weekly tax withheld with it
$311
Super on the shift
$47.88

Penalty rates are higher hourly rates for work at times your award treats as unsociable. The calculator belongs with the other salary and pay calculators and works for any base rate you enter.

Common weekend and public holiday multipliers

Penalty rates are usually written as a percentage of the base hourly rate, so a Sunday rate of 150% pays 1.5 times the base rate for each hour. The percentages differ between awards and between permanent and casual staff, so treat the figures below as common examples only.

Calculated on a $28.50 base rate with a 25% casual loading. Common examples, not the rates in any particular award: check your award. Source: Calculatax calculation.
Penalty (% of base)Permanent rateCasual, loading addedCasual, loading multiplied8-hour casual shift, loading added
125%$35.625$42.75$44.531$342.00
150%$42.75$49.875$53.438$399.00
175%$49.875$57.00$62.344$456.00
200%$57.00$64.125$71.25$513.00
225%$64.125$71.25$80.156$570.00
250%$71.25$78.375$89.063$627.00

Saturday rates are often lower than Sunday rates, and public holiday rates are usually the highest in an award. Your payslip shows the rate actually paid.

What regular weekend work does to your year

Regular weekend work changes annual income more than one shift suggests. In the default example, the casual earns $1,140 a week from four weekday shifts, or $59,280 a year. Adding the $399 Sunday shift every week lifts that to $80,028.

That's $5,928 more than the same Sunday hours would earn at the weekday casual rate. Each of those extra dollars is taxed at 30% plus the 2% Medicare levy, and up to $66,667 a further 1.5 cents is lost from the low income tax offset.

Casual loading and penalty rates: added or multiplied?

Many awards add the casual loading to the penalty percentage, but some multiply them or set one combined casual rate. The method can change a shift's pay by an hour's base pay or more. Take an 8-hour Sunday at $28.50, where the award penalty is 150%.

8-hour Sunday at a 150% penalty

Loading added

Working
150% + 25% = 175% of base, or $28.50 × 1.75
Hourly rate
$49.875
Shift pay
$399.00

Loading multiplied

Working
$28.50 × 1.25 × 1.5
Hourly rate
$53.4375
Shift pay
$427.50

The difference is $28.50 a shift, exactly one hour at the base rate. Across 40 Sunday shifts in a year, that's $1,140. Check which method your award uses before relying on the result.

Some awards quote the casual weekend rate as one figure, such as 175% or 200% of the permanent base rate. In that case, enter the combined percentage and set the loading to zero.

The casual loading is 25% of the base rate. It's paid instead of entitlements such as paid leave. A casual on the national minimum wage of $26.44 gets at least $33.05 an hour from 1 July 2026 (Fair Work Ombudsman minimum wage release (opens in a new tab)).

Evening, night and early-morning loadings

Shift loadings for evenings, nights and early mornings work like weekend penalties. Most are a percentage added to the base rate for the hours worked in the set time band. Some awards pay a flat dollar amount per hour or per shift instead.

Using an illustrative 15% evening loading, a casual on $28.50 earns $28.50 × (1.15 + 0.25) = $39.90 an hour, so a 4-hour evening shift pays $159.60. Your award sets the real percentage and the hours it covers.

Shifts that cross a boundary or run into overtime

A shift that crosses a time boundary can attract two rates. A Saturday shift that runs past midnight may pay the Saturday rate until 12 am and the Sunday rate after it. The calculator handles one rate per entry, so split the shift into two lines.

Work beyond your rostered hours can also trigger overtime, which often replaces the penalty rate rather than adding to it. The overtime calculator covers time and a half and double time.

Finding the rates in your award

Your award, enterprise agreement or contract sets your penalty rates. The Fair Work Ombudsman publishes pay guides for each modern award with every penalty and loading in dollars.

  1. 1

    Get the name

    Check your payslip or contract for the name of the award or agreement.

  2. 2

    Open the pay guide

    Find the guide for that award on the Fair Work Ombudsman website.

  3. 3

    Go to your level

    Find your classification level, then the casual or permanent table.

  4. 4

    Read across

    Look along to the Saturday, Sunday, public holiday and shift columns.

Modern award minimum wages rose by 4.75% from 1 July 2026, with an extra adjustment for the C13 and C14 classifications (Fair Work Commission). Pay guides dated before that change will show lower rates.

An enterprise agreement can set different penalty rates from the award. It must still leave employees better off overall than the award when it's approved, so the agreement's own rate tables are the ones to use.

What the shift estimate leaves out

The calculator gives gross pay for one shift and an estimate of tax withheld. It doesn't include:

  • Allowances such as meal, travel or uniform allowances.
  • Minimum engagement rules that guarantee a minimum number of paid hours per shift.
  • Award rules that switch to overtime rates after a set number of hours.
  • HELP repayments or a second job.

Penalty pay is taxed as ordinary income at your marginal rate. In the default example, the Sunday shift lifts weekly withholding from $183 to $311, so $128 of the $399 is withheld. Mid-year, the YTD income calculator turns a payslip full of irregular shifts into a full-year estimate.

A one-off payment on top of your rate is a bonus, and the bonus tax calculator shows how it's withheld.

Super on penalty rates

Penalty rates for ordinary hours counted toward ordinary time earnings, the old base for the super guarantee. From 1 July 2026 the 12% guarantee is calculated on "qualifying earnings" instead.

The ATO's qualifying earnings list (opens in a new tab) includes shift penalties, public holiday penalties and casual loading. Overtime stays out where ordinary hours are clearly identified. On the $399 Sunday shift, 12% is $47.88.

Penalty rate questions: what they are, casual Sunday rates, public holidays and salaried roles

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Last reviewed

What is a penalty rate?

It's a higher hourly rate paid for work at times an award treats as unsociable, such as weekends, public holidays, evenings and nights. It's set as a percentage of the base rate. At 150% on a $28.50 base, a permanent employee earns $42.75 an hour, and a casual with the 25% loading added earns $49.875.

How much is the Sunday rate for a casual?

It depends on your award, so check the pay guide. As an example, with a 150% Sunday penalty and the 25% loading added, a casual on $28.50 earns $49.875 an hour, or $399.00 for 8 hours. If the award multiplies the loading instead, the same shift pays $427.50.

How are public holidays paid?

Work on a public holiday is usually paid at the highest penalty rate in an award. As an example, 250% of a $28.50 base is $71.25 an hour for a permanent employee. Permanent staff who are rostered off on a public holiday that falls on a normal working day are paid for their ordinary hours.

Do salaried employees get penalty rates?

Salaried employees covered by an award can be paid an annualised salary that absorbs penalty rates. The salary still has to cover what the award would have paid for the hours actually worked, so compare it against the pay guide. Award-free salaried staff receive penalty rates only if their contract provides them.

Estimates only, based on published rates for 2026-27. General information, not tax or financial advice.

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