How to use the salary sacrifice calculator
- 1 Enter your yearly salary before tax, not including super.
- 2 Enter the amount you want to salary sacrifice each year.
- 3 Read the net tax saving and how your take-home pay changes.
- 4 Check the cap room so you do not exceed $32,500.
Worked example
A $100,000 salary with $10,000 salary sacrificed each year. Your marginal rate plus Medicare is 32%, so income tax falls by $3,200. The fund pays 15% contributions tax ($1,500), so the net saving is $1,700 a year. Take-home pay drops by $6,800, about $262 a fortnight, while super grows by $8,500.
Making salary sacrifice work
- Set it up in writing with your employer before you earn the income; you cannot sacrifice pay you have already received.
- Watch the cap: employer super, salary sacrifice and personal deductible contributions all count towards the $32,500 concessional cap.
- Locked away: sacrificed money stays in super until you reach preservation age (60) and meet a condition of release, unless you use the First Home Super Saver scheme.
- Low incomes: if your marginal rate is near 15%, the saving is small; a co-contribution may be better.
Check total contributions with the Concessional Contributions Calculator. Earning over $250,000? See the Division 293 Calculator. Saving for a first home? Try the FHSS Calculator.
Features
Real tax saving
Your marginal rate plus Medicare levy, minus the 15% contributions tax.
2026-27 cap
Super guarantee plus salary sacrifice counted against the $32,500 concessional cap.
Take-home impact
How much less you receive each fortnight.
Super boost
How much more goes into super after tax.
When to use it
End of financial year
Decide how much extra to put into super before 30 June. Check the cap with the Concessional Contributions Calculator.
Pay rises
Sacrifice part of a raise before you get used to spending it. Earning over $250,000? See the Division 293 Calculator.
Higher earners
See the bigger saving in the 30% and 37% brackets. First home? Try the FHSS Calculator.
Catch-up
Plan using unused cap amounts from earlier years. See your retirement balance with the Super Balance Calculator.
Related Tax tasks
Frequently asked questions
What is salary sacrifice?
An agreement with your employer to pay part of your pre-tax salary into super. It is taxed at 15% in the fund instead of your marginal rate.
What is the concessional cap for 2026-27?
$32,500, up from $30,000. It includes employer super guarantee, salary sacrifice and personal contributions you claim as a deduction.
Who benefits most?
People with taxable income above $45,000, whose marginal rate plus Medicare (32% or more) is well above the 15% contributions tax.
Is it worth it on a low income?
Usually not below $45,000, because your marginal rate is 15% plus Medicare, close to the contributions tax. The government co-contribution may suit you better.
Can I use unused cap from past years?
Yes. If your total super balance was under $500,000 on 30 June, you can carry forward unused concessional cap amounts from the previous five years.
What if I go over the cap?
Excess contributions are added to your income and taxed at your marginal rate, with a 15% tax offset for the contributions tax already paid.
Does salary sacrifice reduce my super guarantee?
It should not. Since 2020 employers must calculate super guarantee on your salary before sacrifice.
Can I access the money?
Generally not until you reach preservation age and retire, except under schemes such as the First Home Super Saver scheme.
Does it affect HELP repayments?
Salary sacrificed super is added back as reportable super contributions, so it does not reduce HELP repayments.
Can I do it if I am self-employed?
You cannot salary sacrifice, but you can make personal contributions and claim a tax deduction, which works the same way.
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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