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Pay, Payroll & Working Time

What is an Annualised salary?

Updated 24 July 2026 5 min read

An annualised salary is an arrangement under a Modern Award where an employer pays an employee a fixed annual wage that covers award entitlements — such as overtime, penalty rates, allowances and leave loading — instead of paying each separately. Fair Work rules require employers to record hours, notify the employee of the entitlements covered, and reconcile the salary each year to ensure the employee is no worse off than under the award.

This glossary article about annualised salary provides general information about Australian employment law and workplace practices. It does not constitute legal, HR, or professional advice and should not be relied on as a substitute for advice specific to your business, workforce, or circumstances.

What an annualised salary is

An annualised salary is a fixed annual wage paid under a Modern Award that bundles up an employee's award entitlements into a single figure. Instead of separately paying overtime, penalty rates, allowances and leave loading each pay period, the employer pays one salary that is meant to cover them all — while leaving the employee no worse off than the award.

One annual figure

  • Fixed yearly wage
  • Rolls up award entitlements
  • Simpler regular pay runs

Still track hours

  • Record start/finish times
  • Record unpaid breaks
  • Reconcile at least yearly

What it covers

Depending on the award clause, an annualised salary can be structured to cover:

  • The minimum weekly or annual wage for the classification
  • Overtime for hours beyond ordinary hours
  • Penalty rates for weekends, public holidays and unsociable hours
  • Award allowances
  • Annual leave loading

Fair Work rules

Awards that permit annualised salaries include an annualised wage clause with strict obligations. The employer generally must tell the employee in writing which entitlements the salary covers, keep a record of hours worked (including start/finish times and unpaid breaks), and check that the salary genuinely covers what the award requires. An award interpretation engine and accurate time and attendance records make these obligations manageable.

A salary does not remove record-keeping duties

Paying a salary does not mean you can stop recording hours. Under most awards' annualised wage clauses, employers must keep detailed time records and reconcile the salary against award entitlements — usually at least annually and on termination.

Annual reconciliation

At least once a year (and when employment ends), the employer compares what the employee was actually entitled to under the award — based on the hours they really worked — with the salary paid. If the award entitlements would have been higher, the employer must pay the shortfall. This is the safeguard that ensures the employee is "better off".

Reconciliation checklist

Total actual hours worked
Overtime and penalties owed
Award value vs salary paid
Pay any shortfall

Common mistakes

Not tracking hours

Assuming a salary removes the need to record hours is a leading cause of underpayment findings.

Skipping the annual reconciliation

The reconciliation is mandatory under most annualised wage clauses — skipping it breaches the award.

Setting the salary too low

If actual overtime and penalties push the award value above the salary, the difference must be paid.

Key takeaways

An annualised salary rolls an employee's award entitlements — overtime, penalty rates, allowances and leave loading — into one fixed annual figure. It simplifies regular pay runs but does not remove the employer's duty to record hours and reconcile the salary against the award, ensuring the employee is never worse off.

Because reconciliation depends on knowing the hours actually worked, accurate time records are essential. RosterElf tracks hours and interprets your award, so you can confidently reconcile annualised salaries and stay Fair Work compliant.

Paying staff an annualised salary? RosterElf tracks actual hours worked so you can reconcile against the award and prove employees are better off.

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Steve Harris

Written by

Steve Harris

Workforce Management and HR Strategy Expert

Steve Harris has spent over a decade advising businesses in hospitality, retail, healthcare, and other fast-paced industries on how to hire, manage, and retain great staff. At RosterElf, he focuses on sharing actionable advice for business owners and managers — covering everything from smarter interview techniques and compliance with Australian employment laws, to building positive workplace cultures.

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RosterElf helps Australian businesses manage rosters, track time and attendance, and stay compliant with Fair Work requirements. Try it free for 14 days.

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