Step 1: put both offers on the same basis
Start by converting each offer to a base salary excluding super. If one offer is quoted as a package including super, divide it by 1 plus the super rate.
For example, compare $95,000 plus super with a $110,000 package including super. The package converts to a base of about $98,214, so the real gap in base salary is $3,214, not $15,000.
Step 2: compare take-home pay
Tax takes a larger share of the higher salary. In the example above, the difference in take-home pay is about $2,186 a year, or $84 a fortnight (2026–27).
Looking at the fortnightly figure is useful, because that is how the difference will actually feel.
Step 3: account for hours
Divide each salary by the hours you will really work. A role paying 10% more for 20% more hours is a lower hourly rate. Ask about expected overtime, on-call duties and whether time in lieu is offered.
Step 4: value the benefits
Some benefits have a clear dollar value and others are personal:
- super paid above the minimum rate, or on bonuses and overtime;
- additional annual leave or purchased leave;
- paid parental leave beyond the government scheme;
- bonuses – ask how often they have been paid in full;
- salary packaging (common in health and not-for-profit roles);
- working from home, which reduces commuting cost and time.
Step 5: subtract the costs
Commuting, parking, childcare changes and relocation can easily exceed a few thousand dollars a year after tax. Estimate them for each role and subtract them from the take-home figures.
Finally, consider things a calculator cannot measure: job security, the people you will work with, and where the role leads.