Backpacker tax in Australia: what your hospitality shifts really pay, and how to get your super back

Four Sydney shifts, 30 hours, $1,208.95 gross and $1,027.61 in your hand. Here's the working holiday maker tax maths shift by shift, the $45,000 line that catches anyone who works at three venues, and what the 65% DASP tax leaves of your super when you fly home.
Four shifts, 30 hours, one Sydney bar. $1,208.95 gross, $1,027.61 in your hand, and $145.07 of super sitting behind it that gets taxed at 65% the day you claim it on your way out. Those are the three numbers that decide a working holiday, and most of the first page of Google for backpacker tax shows you none of them.
The 15% rate gets explained everywhere. What doesn't get explained is that the $45,000 threshold is counted per employer rather than per person, which is exactly how a backpacker who did nothing wrong ends up with a bill. Here's the whole thing worked through at current award rates.
Short version: working holiday makers on a 417 or 462 get no tax-free threshold. A registered employer withholds a flat 15% on the first $45,000 it pays you, then 30% above that. An employer that isn't registered has to withhold at foreign resident rates from the first dollar. Super is 12%, and claiming it back on departure is taxed at 65%. This is general information, not financial or tax advice.
No tax-free threshold, and why 15% is still the good news
You're a working holiday maker if you hold a subclass 417 (Working Holiday) or 462 (Work and Holiday) visa. The ATO taxes that income at 15c in the dollar up to $45,000, then 30c up to $135,000. There's no $18,200 tax-free start, so you're taxed from your first hour behind the bar.
That reads worse than it is. Most backpackers are foreign residents for tax purposes, and an ordinary foreign resident pays 30c from the first dollar. The 15% rate is a concession, not a punishment. Foreign residents also aren't liable for the 2% Medicare levy, so what gets withheld is genuinely what you pay.
| Working holiday maker (417/462) | Foreign resident, no WHM visa | Australian resident | |
|---|---|---|---|
| Tax-free threshold | None | None | First $18,200 |
| Up to $45,000 | 15c in the dollar | 30c in the dollar | Nil to $18,200, then the resident scale |
| $45,001 to $135,000 | 30c in the dollar | 30c in the dollar | 30c in the dollar |
| Medicare levy at 2% | No, as a foreign resident | No | Yes |
| Super paid by the venue | 12% | 12% | 12% |
| Tax to take your super home | 65% | 35% on the taxed element | Not applicable |
One week of Sydney shifts, line by line
Here's a normal week working bar and floor in Sydney. You're a casual Level 2 food and beverage attendant grade 2 under the Hospitality Industry (General) Award, which is where most bar staff sit. If you're not sure that's your grade, check your award level first, because every number below multiplies off it. These rates apply from the first full pay period on or after 1 July 2026.
The bit generic tax calculators skip: weeknight evenings carry an extra $2.95 an hour from 7pm to midnight, and $4.42 an hour from midnight to 7am. Both are Monday to Friday only, so a Saturday night doesn't get them. Saturday's $40.62 already does that work.
| Shift | Paid hours | How it rates | Pay |
|---|---|---|---|
| Wednesday 5pm to 11pm | 6 | 2h at $33.85, 4h at $36.80 | $214.90 |
| Thursday 5pm to 1am | 8 | 2h at $33.85, 5h at $36.80, 1h at $38.27 | $289.97 |
| Saturday 12pm to 8pm | 8 | 8h at $40.62 | $324.96 |
| Sunday 11am to 7pm | 8 | 8h at $47.39 | $379.12 |
| Gross for the week | 30 | $1,208.95 | |
| Less tax withheld at 15% | -$181.34 | ||
| Take-home | $1,027.61 | ||
| Super paid on top at 12% | $145.07 |
That's $34.25 an hour in your pocket averaged across the week, in a job most people write off as minimum wage. Two honest caveats: those are paid hours, so an unpaid meal break on a longer shift comes out of them, and a public holiday would pay $67.70 an hour casual if one falls in your week.
A Sunday hour is worth $40.28 after tax. A Wednesday afternoon hour is worth $28.77. The day you work matters more than the venue you work it at.
The $45,000 line is counted per employer, not per person
This is the structural trap, and nobody in the chain is at fault. A registered employer withholds 15% until the payments that employer has made you pass $45,000. It has no idea what the other two venues paid you. Your actual bill, though, gets worked out on your combined income for the year.
Condition 8547 caps you at 6 months with any one employer, so a full working holiday nearly guarantees three or four payers. Run that same 30-hour week for 48 weeks and here's where you land.
| Line | Amount |
|---|---|
| Income for the year (48 weeks at $1,208.95) | $58,029.60 |
| Tax owed: 15% on the first $45,000 | $6,750.00 |
| Plus 30% on the remaining $13,029.60 | $3,908.88 |
| Total tax owed | $10,658.88 |
| Withheld by venues that each stayed under $45,000 | $8,704.44 |
| Shortfall when you lodge | about $1,954 |
Every venue withheld exactly what the ATO's withholding schedule told it to. Your effective rate for the year is 18.4%, and not one employer ever withheld more than 15%. Put aside roughly 15 cents of every dollar you earn past $45,000 and the notice of assessment stops being a shock.
Check the venue is registered, or you're on 30% from hour one
Employers must register with the ATO before they employ working holiday makers, and you don't register yourself. If a venue hasn't, it's required to withhold at foreign resident rates instead, starting at 30%. Same shift, same award rate, very different pay packet.
| On that $1,208.95 week | Registered venue | Unregistered venue |
|---|---|---|
| Withholding rate | 15% | 30%, from the first dollar |
| Tax withheld | $181.34 | $362.69 |
| Take-home | $1,027.61 | $846.26 |
| Across a 26-week stint | about $4,715 more withheld |
You get the excess back, but only if you lodge. That matters more than it sounds, because the ATO also says a working holiday maker whose income was all salary and wages and under $45,001 doesn't need to lodge a return at all. Plenty of backpackers read that, fly home, and leave four thousand dollars sitting with the ATO. If any employer was unregistered, lodge.
The carve-out worth 30 seconds: eight NDA countries
Hold a UK, German, Finnish, Norwegian, Japanese, Chilean, Israeli or Turkish passport and there's a second question worth asking. After the High Court's 2021 decision in Addy v Commissioner of Taxation, a working holiday maker from one of those eight non-discrimination article countries who is also an Australian resident for tax purposes gets taxed on the same basis as an Australian national, tax-free threshold included.
Don't spend it yet. The ATO's position is that most people who come here for a holiday never become residents for tax purposes, even while working, and it generally takes a genuine change of purpose backed by a different visa. Your employer withholds 15% either way and you claim the difference by lodging. If you settled in one city for most of a year, it's worth putting to a registered tax agent.
Getting your super back, and what 65% leaves you
Every venue pays you super at 12% of your qualifying earnings, exactly as it would an Australian. Since 1 July 2026 each contribution has to reach your fund within 7 business days of payday instead of sitting with the venue for a quarter, which matters when you change venues every few months.
When you leave for good you claim it as a departing Australia superannuation payment (DASP). For anyone who has ever held a 417 or 462, the DASP tax rate is 65% on the taxable component. Other temporary visa holders pay 35% on the taxed element. On the year above:
| Line | Amount |
|---|---|
| Super paid across the year at 12% | $6,963.55 |
| DASP tax at the working holiday maker rate of 65% | -$4,526.31 |
| What lands in your account | about $2,437 |
Fund fees, insurance premiums and investment earnings will move that figure, so treat it as the shape rather than the cent. Claim it anyway. $2,437 is a flight home and change, and the alternative is leaving every dollar of it behind.
- Use one fund across every venue. Three casual jobs means three super accounts unless you hand each venue the same fund details, and three sets of fees and insurance premiums quietly eat a small balance.
- Start the online application before you fly. The ATO's DASP online system is free, you can start and save it while you're still here, and it confirms your visa status with Home Affairs automatically.
- Certify your ID documents in Australia. If your balance is $5,000 or more your fund may want certified copies, and the rules on who can certify are far easier to satisfy before you leave.
- Confirm your last employer actually paid. Check every contribution has landed before you submit, because a DASP is a one-shot claim per fund.
- Submit after you've left and your visa has ceased. You can't lodge while you still hold an active visa. Payment usually arrives within 28 days, and keeping an Australian bank account open is the cheapest way to receive it.
Leave it too long and it moves. Once it's been 6 months since you left and your visa has ceased, your fund transfers the money to the ATO as unclaimed super. It isn't lost and you can still claim it as a DASP, but it only grows with CPI from there and you'll be chasing the ATO rather than your fund.
Knowing the rate only helps if you can find the shift
Condition 8547 caps you at six months per employer, so a working holiday means finding your next venue whether you planned to or not. Getting the week-one setup right helps, but it doesn't fill your calendar, and most backpackers still burn a fortnight walking resumes down Oxford Street.
Shiftly is free workforce management for Australian venues with an on-demand staffing network built in, so the roster fills itself instead of a manager ringing around at 4pm. For you that means nearby venues post open shifts straight to the network, you see the venue, the hours and the pay before you accept, and you get paid fast once it's done. Shiftly facilitates the match and the payment and is not your employer, so on-demand shifts are contract work: you'll need an ABN before you can accept paid work through the network, and you handle your own tax on it. That's a different arrangement to joining a venue's roster as staff, and one you opt into deliberately. Find shifts on Shiftly.
Frequently asked questions
How much tax do you pay on a working holiday visa in Australia?
15c in the dollar on the first $45,000, then 30c up to $135,000, with no tax-free threshold. That's the 2026-27 rate for anyone on a 417 or 462 whose employer is registered with the ATO to employ working holiday makers. On a $1,208.95 week of Sydney bar shifts, that's $181.34 withheld and $1,027.61 in your hand.
Can I claim my super back when I leave Australia?
Yes, as a departing Australia superannuation payment, once your visa has ceased, you've left the country, and you're not an Australian or New Zealand citizen or permanent resident. Applying through the ATO's DASP online system is free. The catch is the rate: 65% for anyone who has held a 417 or 462, against 35% on the taxed element for other temporary visa holders.
Do backpackers get a tax refund in Australia?
Sometimes, and never automatically. If every employer was registered and withheld 15% and you stayed under $45,000, your withholding was roughly right and there's little to refund. You're most likely owed money if a venue wasn't registered and withheld at 30%, or if you have genuine work-related deductions. Either way you have to lodge a return to see it, even though a working holiday maker under $45,001 isn't otherwise required to.
Does a venue have to pay me super on a working holiday visa?
Yes. Super guarantee is 12% and it applies to working holiday makers exactly as it does to Australian staff, paid on top of your award rate rather than out of it. Since 1 July 2026 each contribution has to reach your fund within 7 business days of payday, so check it in myGov as you leave each venue rather than at the end of the year.
Co-founder of Shiftly. Milan works with hospitality businesses across Australia to make rostering, timesheets and award-based pay radically simpler.


