Just working backwards to get to my break-even costs.... Say Joe Bloggs has a staff hourly rate of $20 per hour (gross, ie he pays payg tax out of that). He's paid that rate for 40 hours per week, 52 weeks per year (4 weeks of the 52 are holiday pay, paid out at the same $20ph for 40 hours a week). He accrues sick pay at the rate of about 3.5 hours per fortnight. How much does he cost his employer per hour? I need to add to his $20:- Super Sick pay allowance Leave Payroll tax? Work Cover? Long service leave Any other taxes or allowances I need to put aside per hour to work out what he actually costs me per hour? Cheers.