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Freelance rates, GST and super in Australia
Plan your Australian freelance quote with GST separate from your fee. Check turnover and super arrangements, then compare a worked pricing example.
For Australian sole traders pricing freelance services.
Updated
Build your service fee from costs and realistic client hours. Check GST registration separately, then confirm whether your contract carries super entitlements.
Before you send an Australian quote
Your service fee, GST and retirement planning answer different questions. Work through each before agreeing a total.
Set the service fee
Use your costs and billable hours to plan a starting rate. Keep personal income tax separate from any GST you collect. Your calculated rate is not take-home pay.
Check GST turnover
For most businesses, the registration threshold is AUD $75,000. GST turnover is not profit. Check current turnover and projected turnover each month, using the ATO rules for included and excluded sales.
Check the timing
Do not wait until year-end if your projection reaches the threshold. Generally, you have 21 days to register once you become aware registration is required. Taxi and ride-sourcing services have separate rules.
Check your super arrangement
Do not assume every contractor pays all their own super. Some contracts mainly for your labour can require the hirer to pay super. An ABN does not remove that possibility. Confirm your arrangement before adding a personal allowance.
Choose a retirement allowance
Self-employed sole traders and partners do not have to pay super guarantee for themselves. You can choose personal contributions. Say you plan AUD $60,000 before-tax pay, AUD $10,000 costs and AUD $6,000 for retirement. Across 1,000 client hours, that needs AUD $76 per hour before GST and personal tax. The chosen AUD $6,000 is not a statutory rate. Check any hirer obligation first and count the allowance once.
Example: a taxable service quote
You are GST-registered and quote an Australian taxable service. All amounts below are AUD.
| Line | Calculation | Amount |
|---|---|---|
| Service fee | 1 hour × $100 | $100 |
| GST | $100 × 10% | $10 |
| Total | $100 + $10 | $110 |
The AUD $10 GST is separate from your service fee. Do not charge GST if you are not registered. Export services and GST-free sales can need different treatment.
A monthly check you can repeat
Keep this review with your business records, rather than waiting for a large invoice.
- Check current GST turnover: this month plus the previous 11 months.
- Check projected GST turnover: this month plus the next 11 months.
- Apply the ATO exclusions and check whether registration is required.
- Confirm the fee’s GST basis in your quote and review any super entitlement separately.
Check the current guidance
- Australian Government GST registration guideRegistration threshold, timing and GST basics.
- ATO: super for sole traders and partnershipsPersonal contributions and the distinction from employee super guarantee.
- ATO: monitor your monthly turnoverCurrent and projected turnover checks.
- Australian Government contractor responsibilitiesSuper obligations can depend on the contract.
- Fair Work contractor entitlementsContractor and employee entitlements differ; some regulated workers have additional protections.