What is the minimum wage for an accountant?

There is no single minimum wage for all accountants. The national minimum wage for an adult award-free employee is $26.44 per hour from 1 July 2026. However, many accountants are covered by a modern award (such as the Clerks Award or Professional Employees Award) or an enterprise agreement, which can set a higher minimum rate. The Fair Work Ombudsman explains which award applies.

Does the Clerks Award cover accountants?

The Clerks Award may cover some accounting roles, such as bookkeepers or accounts clerks, but it does not typically cover qualified accountants who are professionals. The Professional Employees Award covers some accountants. You should check the classification definitions in the relevant award or seek advice from the Fair Work Ombudsman.

How does super guarantee affect an accounting salary?

The super guarantee requires employers to pay an additional 12% of ordinary time earnings into the employee's super fund. This is on top of the base salary or wage. For example, if your accounting salary is $80,000 per year, the employer must also contribute $9,600 to super, making the total employment cost $89,600.

Accounting Salary vs the Australian Minimum Wage: A Practical Check

The legal minimum for an adult award-free employee is $26.44 per hour ($1,004.90 per week), but accounting salaries are typically above this floor; no precise market rate is in the reference.

Accounting Salary and the Legal Minimum

When you search for an accounting salary in Australia, you are likely looking for a figure that reflects the market rate for your role. This guide helps you separate the legal pay floor from other benchmarks, using the reference available on this site.

The National Minimum Wage Floor

The legal minimum for an adult employee who is not covered by an award or agreement is $26.44 per hour, or $1,004.90 per week, from 1 July 2026. This is the absolute floor set by the Fair Work Commission. For casual employees, the minimum is $33.05 per hour (including the 25% casual loading).

However, most accountants are rarely paid at this floor. Most accounting roles are covered by a modern award or an enterprise agreement, which can set a higher minimum rate. The award backstop for ongoing employees is the same as the national minimum, but introductory rates (first six months) are $25.74 per hour.

Award Coverage for Accounting Roles

The reference on this site does not include specific award rates for accounting classifications. However, common awards that may cover accounting employees include:

Clerks Award – for clerical and administrative roles, including accounts clerks and bookkeepers.
Professional Employees Award – for qualified accountants and other professionals.

If you are covered by an award, your minimum pay is set by the classification level in that award, which is almost always higher than the national minimum. Enterprise agreements can also set higher rates.

What the Reference Does Not Tell You

The reference used for this guide contains the national minimum wage, award backstop rates, and ABS average earnings data. It does not contain a survey average or a typical market rate for an accounting salary. Therefore, this site cannot provide a precise figure for what an accountant should earn. For that, you would need to consult industry surveys, job advertisements, or professional bodies such as CPA Australia or the Institute of Public Accountants.

Separating the Legal Minimum from Other Figures

Legal minimum: $26.44/h (adult, award-free) – this is the floor.
Award rate: Varies by classification; can be higher than the national minimum.
Enterprise agreement rate: Negotiated between employer and employees; must be at least the award rate.
Market rate: What employers typically pay; often above the award. Not provided in this reference.

Super Guarantee on Top

Remember that the super guarantee (12% from 1 July 2026) is an employer payment on top of the base salary. If you are comparing an accounting salary offer, check whether the quoted figure is inclusive or exclusive of super. The legal minimum wage figures on this site are before super.

Junior and Apprentice Rates

If you are under 21 and award-free, junior percentages apply. For example, a 19-year-old award-free employee earns 82.5% of the adult rate, or $21.82 per hour. Apprentice and trainee rates for award-free employees follow the Miscellaneous Award, not the junior percentages.

Practical Check: How Does Your Rate Compare?

To check whether your accounting salary meets the legal minimum:

Determine if you are covered by an award or agreement.
If award-free, ensure your hourly rate is at least $26.44 (adult) or the applicable junior rate.
Add 12% super on top of ordinary time earnings.
If you are casual, the minimum is $33.05 per hour.

For more details, see Which minimum wage applies and the Rate tables.

Important Notes

The Fair Work Commission sets the national minimum wage. The Fair Work Ombudsman explains and enforces it.
Modern awards and enterprise agreements can require higher rates than the national minimum.
This guide is for orientation only and is not a pay determination or legal advice.

Summary

While the legal minimum for an award-free adult is $26.44 per hour, accounting salaries are typically well above this floor. The reference on this site does not provide a market rate for accountants, so you should use other sources to benchmark your pay. Always ensure your employer pays at least the correct minimum, including super.

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