How to use the concessional contributions calculator
- 1 Enter your salary and the super guarantee rate.
- 2 Enter salary sacrifice and personal contributions you will claim as a deduction.
- 3 Enter any unused cap from the previous five years.
- 4 Choose your total super balance and read the room left.
Worked example
An employee on $110,000 gets 12% super guarantee of $13,200 and salary sacrifices $10,000. Concessional contributions total $23,200, leaving $9,300 under the $32,500 cap. Contributions tax in the fund is about $3,480. Their income plus contributions is under $250,000, so no Division 293 tax applies to them.
Using carry-forward contributions
- Five-year window: unused concessional cap from up to five previous years can be used if your total super balance was under $500,000 on 30 June of the previous year.
- Good for lumpy income: a big capital gain or bonus year is a common time to use carried-forward cap and claim a deduction.
- Notice of intent: to claim a personal contribution, give your fund a notice of intent and get its acknowledgement before lodging your return.
- Over the cap? Excess contributions are taxed at your marginal rate, less a 15% offset.
See the tax saving with the Salary Sacrifice Calculator. High earner? Check the Division 293 Calculator.
Features
2026-27 cap
Concessional cap of $32,500.
Super guarantee
Employer contributions at 12%.
Carry forward
Unused cap from the last five years if your balance is under $500,000.
Tax on contributions
15% contributions tax and Division 293 tax.
When to use it
Salary sacrifice
Find how much more you can sacrifice. See the tax saving with the Salary Sacrifice Calculator.
End of year top-ups
Plan a personal deductible contribution before 30 June. High income? Check the Division 293 Calculator.
Catching up
Use unused cap after a career break. Big gain this year? See the Capital Gains Tax Calculator.
High earners
Check Division 293 tax. Project your balance with the Super Balance Calculator.
Related Pay and Super tasks
Frequently asked questions
What are concessional contributions?
Before-tax contributions to super, including employer super guarantee, salary sacrifice and personal contributions you claim as a tax deduction. They are taxed at 15% in the fund.
What is the cap for 2026-27?
$32,500, up from $30,000 in 2025-26.
What is the super guarantee rate?
12% of ordinary time earnings from 1 July 2025.
How does carry forward work?
If your total super balance was under $500,000 on 30 June of the previous year, you can use unused cap amounts from up to five previous years.
What happens if I go over the cap?
The excess is added to your assessable income and taxed at your marginal rate, with a 15% offset for tax already paid in the fund. You can release some of the excess from super.
What is Division 293 tax?
An extra 15% tax on concessional contributions for people whose income plus contributions is over $250,000.
Is there a cap on after-tax contributions?
Yes. The non-concessional cap is $130,000 for 2026-27.
Do I need to tell my fund before claiming a deduction?
Yes. Lodge a notice of intent to claim with your fund and receive an acknowledgement before lodging your tax return.
When do contributions count?
When the fund receives them, not when you pay. Contributions made late in June may arrive in the next year.
What is Payday Super?
From 1 July 2026, employers must pay super at the same time as wages rather than quarterly.
Can I make a personal deductible contribution?
Yes. Most people under 75 can make a personal contribution and claim a tax deduction for it, which then counts towards the concessional cap.
Do insurance premiums reduce my cap?
No. Premiums are deducted from your super account, but contributions count when they go in.
Results are estimates based on the official rates linked above. Confirm important figures with the issuing authority or a qualified adviser before you act on them.
Built and reviewed by Hamza Farooq, founder and lead developer
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