Police officer salary: what lands in your bank after tax and super

Understanding the police officer salary package

When you see a police officer salary advertised, it’s important to know what that figure actually means. Many job ads quote a base salary, but your total remuneration package includes employer super contributions, allowances, and penalty rates. Your take-home pay – the amount that reaches your bank account each fortnight – is what remains after income tax and the Medicare levy are deducted.

The Australian Federal Police (AFP) publishes detailed salary bands for police officers and protective service officers. According to the , base salaries for police officers range from $64,754 for a college recruit to $111,861 for an officer with several years of service. However, the AFP also provides an “average potential earnings” figure that includes a 22% composite allowance and a Use of Force allowance of $3,500 per year. For a probationary officer, that average potential earnings is $91,726.74 before tax; after four years of service it reaches $106,708.34.

Protective service officers start at $64,754 and progress to $75,233 after four years, with average potential earnings up to $95,284.26. These figures are before tax and do not include employer super contributions of 15.4%.

Base salary bands from the AFP

The AFP Enterprise Agreement 2024–2027 sets out incremental pay points. For police officers (Band 2 and 3), the base salary rates effective from December 2024 are:

• College recruit (Band 2.3): $69,698
• Probationary officer (Band 2.4): $72,317
• After 12 months (Band 3.1): $75,233
• After 3 years (Band 3.3): $81,350
• After 4 years (Band 3.4): $84,597

These rates increase by 4.0% after 12 months and a further 2.7% after 24 months under the current agreement. The AFP also offers remote location bonuses – for example, a protective service officer at a Defence site near Exmouth can earn an extra $55,970 per year, taking total salary to over $138,000.

From gross to take-home: tax and Medicare

Your take-home pay depends on your taxable income, which is your gross salary minus any salary-sacrificed items (like additional super contributions). The Australian Tax Office (ATO) provides guidance on what you must include as income and what you can claim as deductions. For police officers, common work-related deductions include protective clothing, equipment, and union fees. See the guide for details.

For the 2026–27 tax year, resident tax rates are:

• Up to $18,200: nil
• $18,201 to $45,000: 15c per $1 over $18,200
• $45,001 to $135,000: $4,020 plus 30c per $1 over $45,000
• $135,001 to $190,000: $31,020 plus 37c per $1 over $135,000
• Over $190,000: $51,370 plus 45c per $1 over $190,000

The Low Income Tax Offset (LITO) can reduce your tax by up to $700 if your taxable income is below $37,500, then phases out. Most full-time police officers earn above the phase-out range, so LITO may not apply.

The Medicare levy is 2% of your taxable income. The latest single-person thresholds are $28,011 (lower) and $35,013 (upper). If your income is below $28,011 you pay no Medicare levy; between $28,011 and $35,013 you pay 10c per dollar over the lower threshold. Full-time police officers earning over $35,013 pay the full 2%.

Example take-home calculation

Let’s take a probationary police officer with a base salary of $72,317. If they receive the average potential earnings of $91,726.74 (including composite and Use of Force allowance), their taxable income is $91,726.74. Assuming no other deductions:

• Tax on $91,726.74: $4,020 + 30% × ($91,726.74 – $45,000) = $4,020 + $14,018.02 = $18,038.02
• Medicare levy: 2% × $91,726.74 = $1,834.53
• Total tax and Medicare: $19,872.55
• Take-home pay: $91,726.74 – $19,872.55 = $71,854.19 per year, or about $2,763.62 per fortnight.

Remember, this is an estimate. Your actual take-home will vary depending on your specific allowances, deductions, and whether you have HELP/HECS repayments or salary sacrifice arrangements. Use our Take-home pay calculator for a more personalised estimate.

Super is not take-home

Your employer’s super contribution (15.4% for AFP) is paid directly into your super fund and does not appear in your bank account. It is not part of your taxable income, so you don’t pay income tax or Medicare levy on it. However, super contributions are taxed at 15% within the fund. When comparing job offers, always check whether the advertised figure is base salary or total package (including super). For more on how super works, see our Super guide.

Common mix-ups

• Base salary vs total package: A $80,000 base salary plus 15.4% super means your total package is $92,320, but your take-home is calculated on $80,000.
• Allowances: Composite and Use of Force allowances are taxable income, so they increase your tax and Medicare levy.
• Deductions: Claiming work-related expenses can reduce your taxable income and increase your take-home pay. The ATO’s police officer guide lists eligible deductions.

For a full breakdown of tax rates and offsets, visit our Tax and Medicare page. And if you’re comparing roles, check the Benchmarks for average earnings across industries.