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Higher duties allowance for teachers: the rules in every state

Higher duties allowance for teachers in each state: how many days before it's paid, how it's calculated, the clause behind it and a worked ACT example.

✓ By the TeacherPay AU Editorial Team · fact-checked against official sources Updated 28 October 2026 13 min read
On this page (11 sections)
  1. What higher duties allowance is
  2. Higher duties rules by state
  3. ACT: the clearest rule, and a worked example
  4. Victoria: more than 5 days, half the duties, and the summer rule
  5. Queensland: the 75% rule
  6. Northern Territory: 1 day or 6 days
  7. NSW: 5 days, a 4-week qualifying period, and old policy
  8. WA, SA and Tasmania: what we couldn't confirm
  9. Before you start acting: what to sort out
  10. Tax and super on higher duties
  11. FAQs

The short answer

Higher duties allowance is the gap between your salary and the higher role's salary, paid while you act in that role. Most states pay it only after a minimum period: more than 5 consecutive days in the ACT, more than 5 working days in Victoria, more than 3 days in Queensland (at 75%+ of the role), 1 or 6 days in the NT, and 5 days in NSW.

  • The basic sum is the same everywhere: higher role's salary (usually its lowest pay point) minus your salary.
  • Doing only part of the job usually means part of the allowance.
  • Long placements change the rules: an ACT placement of a term or more is paid from day 1.
  • WA, SA and Tasmania: we couldn't confirm the rule, so check your agreement.

What higher duties allowance is

When you temporarily do the job of someone on a higher classification, such as acting as Head Teacher while they're on leave, relieving as Assistant Principal for a term, or running the school while the principal is away, you're on higher duties. Some states call it relieving, others acting. The extra pay for it is the higher duties allowance (HDA).

In every jurisdiction where we could read the rule, the allowance works the same way: it tops your salary up to the salary of the higher position for the period you act. If your salary is $129,106 and the role you act in pays $145,938, the allowance is worth $16,832 a year, paid only for the days you're entitled to it. What differs between states is when it starts, which pay point of the higher role is used, and what happens if you only do some of the job.

Work out your take-home pay

⚙Your details

Salary

100% full-time

Show results

Take-home pay fortnightly

$2,794

From $92,882 a year · New South Wales · effective tax rate 21.8%

Gross pay

$3,572

Income tax

$707

After the low income tax offset

Medicare levy

$71

Employer super

$429

12.0% paid on top

Where each dollar goes

  • Take-home$72,640 (78%)
  • Income tax$18,385 (20%)
  • Medicare levy$1,858 (2%)
  • HECS-HELP$0 (0%)
  • Salary sacrifice & packaging$0 (0%)
PeriodGrossTax + MedicareSuper (employer)Take-home
Annually$92,882$20,242$11,146$72,640
Monthly$7,740$1,687$929$6,053
Fortnightly$3,572$779$429$2,794
Weekly$1,786$389$214$1,397

What your payslip should show

PAYG withheld each fortnight should be about $780 (ATO Scale 2, tax-free threshold claimed). Small differences come from rounding and 27-pay years. Your marginal rate is 32% including Medicare, so each extra $1,000 of salary adds about $680 to take-home.

Estimates for an Australian resident for 2026–27 who claims the tax-free threshold, with no other income, no dependants and private hospital cover not required. Medicare levy uses the 2025–26 low-income thresholds (2026–27 not yet published). Pay data: Crown Employees (Teachers in Schools and Related Employees) Salaries and Conditions Award 2024, verified 16 October 2026.

Higher duties rules by state

When higher duties allowance starts, and how it's calculated (checked 17 Oct 2026)
StateMinimum period before it's paidHow it's worked outWhere the rule is
ACTMore than 5 consecutive days. The first 5 days are unpaid, unless the placement is a term or longer (then paid from day 1)Difference between your salary and the higher position's salaryTeaching Staff EA 2023-2026 cl Y4.1-Y4.4
VICLonger than 5 working days (VGSA 2026 dropped "consecutive")Tops your salary up to the assigned position's salary; pro rata if you do at least half (but not all) of the dutiesVGSA 2026 cl 20(11)
QLDMore than 3 consecutive working days if you do 75% or more of the role; otherwise 3 consecutive weeksYour share of the duties × (first pay point of the higher level − your salary)Ministerial Directive 16/24 cl 7, 9 (coverage of teachers inferred)
NT1 day, or 6 days if the higher role pays above the AO6 maximum. Principal roles: 6 consecutive working daysDifference between your salary and the minimum pay point of the higher designationEducators' EA 2024-2027 cl 45
NSW5 consecutive working days, plus a 4-week qualifying period in the school year before the full rate. Casuals: more than 10 daysDifference between your salary and the minimum salary of the higher positionTeachers Handbook s1.5 (2003 policy); award cl 24 for casuals and temps
WANot confirmedNot confirmedCheck the General Agreement 2023 and Teachers Award 1993
SANot confirmedNot confirmedNot in EA 2024; check the Teachers Award (SA) or ask the department
TASNot confirmedNot confirmedCheck the Teaching Service Award and Teachers Agreement 2025

Our reading of the public agreements and policies. Your approval letter and payroll have the final word. We'll fill the WA, SA and Tasmania rows once we can read the clauses.

Free calculator

Teacher higher duties calculator

Pick your state, step and the role you're acting in to see the extra pay before and after tax. Enter only the days that are actually paid under your state's rule.

Work out my higher duties pay

ACT: the clearest rule, and a worked example

The ACT teaching staff agreement spells it out. Under cl Y4.1 you're paid higher duties allowance once you've completed more than 5 consecutive days of higher duty work, and the first 5 days don't count. There are two exceptions. Under Y4.2, once you've done a counted period in a position, later higher duties in the same position count straight away. Under Y4.3, if the placement is for a school term or longer, the allowance is paid for the whole period, including the first 5 days.

Under Y4.4 the allowance is the difference between your salary and the salary of the higher duty position. Placements shouldn't normally run past 12 months (Y4.5), and a role still vacant after a year is advertised. The agreement passed its nominal expiry on 31 March 2026 but still applies until it's replaced. Pay rates are those from 4 December 2025.

Worked example

ACT TL8 teacher acting as Executive Teacher (SLC1)

Executive Teacher SLC1 salary (from 4 Dec 2025)
$145,938
Your salary, TL8
$129,106
Annual difference
$16,832
4-week relief: 20 days, first 5 unpaid, so 15 paid days × $16,832 ÷ 260
$971 gross
Take-home for 2026-27: $97,272 without, $97,932 with
+$660 after tax
Full-term placement: 50 days, all paid (cl Y4.3) × $16,832 ÷ 260
$3,237 gross
Take-home for 2026-27: $97,272 without, $99,473 with
+$2,201 after tax
A term's placement pays about 3.3× a 4-week relief, for 2.5× the time

Site's 2026-27 tax engine: resident, tax-free threshold claimed, no HELP, all extra pay in the 2026-27 financial year. Daily rate uses 260 working days, as our calculator does; payroll's daily rate may differ slightly.

The lesson: if you're offered a run of relief that adds up to a term, ask whether it can be written as one placement for the term rather than a series of short ones. That's the difference between losing the first week's allowance and getting all of it.

Victoria: more than 5 days, half the duties, and the summer rule

Under VGSA 2026 cl 20(11) you get higher duties allowance when you do at least half the duties of a higher-paid position for longer than five working days. The allowance raises your salary to the assigned position's salary, pro rata if you're doing only part (at least half) of the duties. Department policy says you get the position's minimum salary, or what you'd have got on promotion, whichever is higher. The allowance rises with salary increases.

  • Summer holidays: if you've been on higher duties for at least a month before the last day of the school year, it's paid through to 31 December, and from 1 January if you're reassigned on the first day of the new year (cl 20(11)(b)(iii)).
  • Sick or personal leave: the allowance keeps being paid for up to a month, or longer if you've been on it continuously for more than 12 months (cl 20(11)(c)).
  • Length: department policy allows assignments of up to 12 months. Anything over 3 months needs a merit process with expressions of interest.
  • Defined benefit super: for executive and principal class staff in a defined benefit scheme, the allowance is paid at 91.3% of the difference.

Queensland: the 75% rule

Queensland's teacher agreement (CA2022) doesn't set out its own higher duties rule. Cl 5.5.9.2 says certified HAT and Lead teachers on higher duties are paid for the position they relieve in, "in line with departmental policies". The general public sector rule is Ministerial Directive 16/24 Higher Duties (in effect from 30 September 2024). The agreement applies other public sector directives to teachers, so we take this one to cover state school teachers too. That's our inference: we couldn't find a department page that says so outright.

Under cl 7.1 of the directive, the minimum depends on how much of the role you take on. Do 75% or more of the higher role's duties and you're paid once you've relieved for more than 3 consecutive working days. Below 75%, the minimum is 3 consecutive weeks. The allowance is your percentage times the gap between your salary and the first pay point of the higher level (cl 9). If you already earn more than that first pay point, the next pay point up is used (cl 10).

Worked example

QLD Senior Teacher relieving as Head of Department at 80% of the duties

Lowest HOD rate in our QLD pay data (from 7 Sep 2026)
$145,320
Your salary, Senior Teacher (from 1 Sep 2026)
$124,601
Gap
$20,719 a year
80% of the gap
$16,575 a year
A 10-week term: $16,575 × 50 ÷ 260
about $3,188
Higher duties for the term, before tax about $3,188

Check which HOD pay point your payroll treats as the "first pay point". Queensland's EB11 is in arbitration, so rates may change. Gross figure only; the tax works the same way as the ACT example.

  • Leave at the higher rate: recreation leave, long service leave and paid parental leave during a relieving period are paid at the higher duties amount (cl 11). Other paid leave gets it until the relieving period ends (cl 12).
  • Moving up a pay point: after 12 months of relieving, continuous or added up within 24 months, you move to the next pay point of the higher level (cl 13).
  • School holidays: the QTU reported in 2018 that the Director-General approved higher duties pay over school vacations that fall inside a relieving period.

Northern Territory: 1 day or 6 days

Under the NTPS Educators' 2024-2027 EA cl 45.1, higher duties allowance starts after 1 day if the higher classification's maximum salary is no more than the AO6 maximum, and after 6 days if it's higher. AO6 is a public service classification; its maximum was $107,721 in August 2024. Most school leadership roles pay well above that, so for teachers the 6-day rule is the one you're most likely to meet. Confirm with payroll.

The allowance is the gap between your substantive salary and the minimum pay point of the higher designation (cl 45.2(b)). If you take on only part of the duties, the CEO sets a percentage (cl 45.4). For Executive Contract Principal roles, you must do all or part of the duties for at least 6 consecutive working days, and you're paid from the start of that period at the ongoing principal rates (cl 45.6). If the principal role's minimum is at or below your salary, you move to the first pay point that's an increase.

NSW: 5 days, a 4-week qualifying period, and old policy

The NSW teachers' award doesn't set higher duties rules for permanent teachers. Those sit in the Department's Teachers Handbook, chapter 1, section 1.5, a 2003 "interim" chapter that's still linked as current; the department says its salaries and allowances chapter is being revised. Treat these as departmental policy rather than award terms, and confirm them with Teacher Services before you rely on them.

NSW higher duties, as the handbook sets it out

  • No allowance for acting in a higher position for less than 5 consecutive working days (s1.5.2.2).
  • A 4-week qualifying period in the school year before the full difference is paid. Blocks of 5 days or more add up towards it (s1.5.2.3). In 2003 the allowance during the qualifying period was capped at $11,530 a year; we couldn't find a current cap.
  • Once qualified: the difference between your salary and the minimum salary of the higher position, if you do the whole of the duties (s1.5.1).
  • District or regular relieving teachers get nothing until they've spent more than 13 weeks in the same higher position in a school year, and then only for the time beyond 13 weeks.
  • Part-time acting has its own rules (s1.5.3).

Casual and temporary teachers are covered by the award. Under cl 24, a casual relieving as Teaching Principal 1, Assistant Principal 1 or EEC/Hospital School Grade 1 principal for more than 10 days is paid the Schedule 4 daily rate, $794.12 a day from 9 October 2026 (it was $770.99). A temporary teacher gets the position's salary pro rata. Compare that with the standard casual rates on our NSW casual teacher levels guide.

WA, SA and Tasmania: what we couldn't confirm

We haven't been able to read the higher duties clause for these three, so we're not giving a number. In WA, the acting rules should be in the School Education Act Employees' (Teachers and Administrators) General Agreement 2023 or the Teachers Award 1993, but the WAIRC PDFs wouldn't load when we checked on 17 October 2026. South Australia's 2024 enterprise agreement has no general higher duties clause for teachers; it only says higher duties allowances are left out of paid primary carer leave pay. The rule is probably in the Teachers Award (SA) or a department determination. In Tasmania, the Teaching Service Award and Teachers Agreement 2025 would hold it.

If you're in one of these states, ask your principal or the department's payroll team for the clause or policy in writing before you start, and check with your union: the SSTUWA in WA, AEU SA or AEU Tasmania. Then use the higher duties calculator for the dollar figure.

Before you start acting: what to sort out

Get higher duties paid properly

  1. 1

    Get it approved in writing

    Higher duties is paid against a formal approval. Ask for the role, start and end dates, and whether you're doing all or part of the duties.

  2. 2

    Check the minimum period

    Use the table above. If your relief is just under the line (5 days in the ACT, 3 days in Queensland), ask whether the dates can be set to cover it.

  3. 3

    Ask about one placement versus several

    In the ACT a term-long placement is paid from day 1. In NSW, 5-day blocks add up towards the qualifying period. How the approval is written changes the pay.

  4. 4

    Confirm the pay point

    Most states use the higher role's minimum or first pay point. If you already earn more, Queensland and the NT move you to the next point up.

  5. 5

    Check your first payslip

    Look for the allowance as a separate line. If it's missing, raise it straight away; back-claims months later are harder. Our payslip guide shows where it appears.

Tax and super on higher duties

Higher duties allowance is ordinary salary. It's taxed at your marginal rate through PAYG, so a fortnight on higher duties has more tax withheld. Near the top of the classroom scale part of it can fall above the $135,000 threshold, where the rate including Medicare rises from 32% to 39%. In the ACT example above, all the extra stays under that threshold, so the teacher keeps about 68 cents in each dollar. The take-home pay calculator shows your own figure.

Because it's paid for ordinary hours, employer super normally applies on top: 12% in most states, 12.5% in the ACT and 12.75% in Queensland. If you're in a defined benefit scheme, whether higher duties counts towards your final salary depends on the fund's rules, so ask the fund. Our super guide covers the basics.

Frequently asked questions

How many days before higher duties allowance is paid?
It depends on your state. The ACT needs more than 5 consecutive days and Victoria more than 5 working days, Queensland more than 3 days if you do 75% or more of the role (otherwise 3 weeks), the NT 1 or 6 days, and NSW 5 consecutive days plus a 4-week qualifying period.
How is higher duties allowance calculated for teachers?
It's the difference between your salary and the higher role's salary, usually its lowest pay point, for the days you're entitled to it. If you only take on part of the duties, Victoria, Queensland and the NT pay a proportion.
Do I get higher duties for one day?
Usually not. Only the NT pays from day 1, and then only for roles whose maximum salary is no higher than the AO6 maximum. In the ACT, a term-long placement is paid from the first day.
Do I get higher duties over the school holidays?
In Victoria, yes, if you've been on higher duties for at least a month before the last school day: it's paid to 31 December. In Queensland, the QTU reported that holidays inside a relieving period are paid at the higher rate. Elsewhere, ask payroll.
Is higher duties allowance paid on leave?
Often, yes. In Queensland, recreation leave, long service leave and paid parental leave during a relieving period are paid at the higher rate. In Victoria it continues on personal leave for up to a month. In the NT it continues on paid leave other than long service leave if certified.
Is higher duties allowance taxed?
Yes, as ordinary salary at your marginal rate. Near the top of the scale part of it may be taxed at 39% including Medicare, so you might keep about two-thirds of the gross amount.
How long can a teacher act in a higher position?
Usually up to 12 months. The ACT says placements shouldn't normally go past 12 months, and Victoria's policy allows up to 12 months with a merit process for anything over 3 months. In Queensland, 12 months of relieving moves you up a pay point.
What do casual teachers get for relieving in NSW?
A casual relieving as TP1, AP1 or EEC/Hospital School Grade 1 principal for more than 10 days gets $794.12 a day from 9 October 2026 under award cl 24, instead of the standard casual rate.

Sources we checked · last verified 2026-10-28

  1. 1.ACT Public Schools Teaching Staff Enterprise Agreement 2023-2026 (cl C7, Y4)
  2. 2.Victorian Government Schools Agreement 2022 (cl 20(11))
  3. 3.Victorian Government Schools Agreement 2026 (cl 20(11))
  4. 4.Victorian Department of Education PAL: Higher duties, teaching service
  5. 5.Queensland Ministerial Directive 16/24: Higher Duties
  6. 6.QIRC: Queensland state school teachers' certified agreement 2022 (cl 5.5.9.2)
  7. 7.QTU: Higher duties holiday pay win (Nov 2018)
  8. 8.NTPS Educators' 2024-2027 Enterprise Agreement (cl 45)
  9. 9.NSW Teachers Handbook (interim), chapter 1 (s1.5 Higher duties allowances)
  10. 10.NSW Crown Employees (Teachers in Schools) Award 2024 (cl 24, Sch 4)
  11. 11.SA School and Preschool Education Staff Enterprise Agreement 2024

About this page

Written and fact-checked by the TeacherPay AU Editorial Team against the enterprise agreements, awards and official pages listed in the sources. It is general information, not personal financial, tax or legal advice. Spotted something out of date? Tell us and we'll fix it, usually within a day. See our editorial policy and how we calculate.

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