Salary Sacrifice Calculator Australia
See what a pre-tax super contribution costs your take-home pay, what lands in your fund after the 15% contributions tax, and the tax you save in 2026-27.
Salary Sacrifice Calculator 2026-27
How Is Salary Sacrifice Calculated?
Three steps, all driven by the gap between your marginal rate and the 15% super contributions tax.
Salary sacrifice swaps pre-tax salary for a super contribution, one of the levers covered in salary sacrifice explained. You and your employer agree, in advance, that part of your pay goes to your fund instead of your bank account. The sacrificed amount leaves your taxable income, so your income tax and Medicare levy are worked out on the smaller figure.
Inside the fund, the contribution is taxed at a flat 15%, the same concessional rate as your employer’s 12% super guarantee (moneysmart, Tax and super). For a middle income earner whose marginal rate is 30% plus the 2% Medicare levy, that is a 17 cent saving on every sacrificed dollar.
Worked example, $90,000 salary, $10,000 sacrifice (FY2026-27):
Without the sacrifice, that $10,000 sits in the 30% bracket. It loses $3,000 of income tax and $200 of Medicare levy, leaving $6,800 in your account. With the sacrifice, the full $10,000 goes to your fund, the fund pays $1,500 contributions tax, and $8,500 stays invested. You are $1,700 ahead, before any investment earnings.
The trade-off is access. The $8,500 is preserved inside super, generally until you reach preservation age and retire. Read the full salary sacrifice guide for the rules, or how the 12% super guarantee works for the employer side.
$10,000 of Pre-Tax Pay on a $90,000 Salary
What Does Sacrificing $5,000 Cost at Common Salaries?
The same $5,000 sacrifice, run through the 2026-27 resident scale at each salary. No HECS-HELP debt assumed.
| Salary | Marginal rate + levy | Take-home falls by | Fund gains (after 15%) | Tax saving per year |
|---|---|---|---|---|
| $60,000 | 32% | $3,325 | $4,250 | $925 |
| $70,000 | 32% | $3,375 | $4,250 | $875 |
| $80,000 | 32% | $3,400 | $4,250 | $850 |
| $90,000 | 32% | $3,400 | $4,250 | $850 |
| $100,000 | 32% | $3,400 | $4,250 | $850 |
| $110,000 | 32% | $3,400 | $4,250 | $850 |
| $120,000 | 32% | $3,400 | $4,250 | $850 |
| $135,000 | 32% | $3,400 | $4,250 | $850 |
| $150,000 | 39% | $3,050 | $4,250 | $1,200 |
Computed from the 2026-27 resident brackets, LITO and the 2% Medicare levy. Between $45,000 and $66,667 the LITO taper makes the saving differ from the headline marginal rate. Contributions tax is 15% (moneysmart, Tax and super).
How Much Should You Sacrifice on $90,000?
The same $90,000 salary with rising sacrifice amounts, and the concessional cap headroom left after each.
| Annual sacrifice | Take-home falls by | Fund gains (after 15%) | Tax saving per year | Cap headroom left |
|---|---|---|---|---|
| $2,000 | $1,360 | $1,700 | $340 | $19,700 |
| $5,000 | $3,400 | $4,250 | $850 | $16,700 |
| $10,000 | $6,800 | $8,500 | $1,700 | $11,700 |
| $15,000 | $10,200 | $12,750 | $2,550 | $6,700 |
| $20,000 | $13,600 | $17,000 | $3,400 | $1,700 |
Headroom is the $32,500 concessional cap (FY2026-27, ATO contributions caps) minus $10,800 of employer SG on $90,000, minus the sacrifice. Every row stays inside the cap.
Salary Sacrifice vs Other Ways to Add to Super
Three routes into the same fund, taxed three different ways in 2026-27.
| Method | Tax on the way in | Counts toward | When it suits |
|---|---|---|---|
| Salary sacrifice (pre-tax) | 15% | $32,500 concessional cap | Employees who can set it up in advance through payroll |
| Personal deductible contribution | 15% | $32,500 concessional cap | Lump sums after the fact; you claim the deduction at tax time |
| After-tax (non-concessional) | 0% in the fund | $130,000 non-concessional cap | Money already taxed at your marginal rate; no income tax saving |
Caps are the 2026-27 figures from the ATO contributions caps page. A personal deductible contribution has the same concessional treatment as a sacrifice, so the tax result matches; the difference is timing and paperwork.
How Does the $32,500 Concessional Cap Work?
Your employer’s 12% and your sacrifice share one cap. Here is the room left at each salary in 2026-27.
The concessional cap for 2026-27 is $32,500, up from $30,000 in 2025-26 after indexation to average earnings (ATO contributions caps, updated 24 April 2026). It covers every before-tax contribution across all your funds: employer SG, salary sacrifice, and personal contributions you claim as a deduction. Go over it and the excess is added back to your taxable income and taxed at your marginal rate, with a 15% offset for the tax the fund already paid.
| Salary | Employer SG (12%) | Sacrifice headroom under the cap |
|---|---|---|
| $60,000 | $7,200 | $25,300 |
| $80,000 | $9,600 | $22,900 |
| $100,000 | $12,000 | $20,500 |
| $120,000 | $14,400 | $18,100 |
| $150,000 | $18,000 | $14,500 |
| $180,000 | $21,600 | $10,900 |
| $220,000 | $26,400 | $6,100 |
| $270,830 | $32,500 | $0 |
SG stops accruing above the $270,830 maximum contribution base (FY2026-27, annual under Payday Super), where compulsory super reaches $32,500 by design. If your total super balance was under $500,000 on 30 June 2026, unused cap from the previous 5 years can be carried forward on top.
Who Uses This Calculator?
Four situations where the sacrifice maths decides something real.
The 30% bracket saver
$45,001 to $135,000
- Marginal rate 32% including the levy
- Every sacrificed dollar saves 17c
- The biggest group of beneficiaries
- Checks the cap once, then sets and forgets
The 37% and 45% earner
$135,001 and above
- Saves 24c to 32c per dollar sacrificed
- Less cap headroom, SG is already large
- Watches the $250,000 Division 293 line
- Carry-forward cap often worth checking
The pre-retiree
Late career top-up
- Preservation matters less near access age
- Often combines sacrifice with carry-forward
- Compares sacrifice against paying down debt
- A registered tax agent is worth it here
The HECS-HELP holder
Still repaying a study loan
- Sacrifice does not cut the HELP repayment
- Repayment income adds the sacrifice back
- The tax saving still stands on its own
- Toggle HECS-HELP in the calculator above
What Changed on 1 July 2026?
Three changes touch salary sacrifice this year.
| What changed | 2025-26 | 2026-27 | What it means for you |
|---|---|---|---|
| Concessional cap | $30,000 | $32,500 | $2,500 more room for sacrifice before extra tax |
| SG protection | OTE rules | Add-back | Sacrificed amounts are added back to qualifying earnings, so your employer’s 12% cannot shrink |
| Maximum contribution base | $62,500 per quarter | $270,830 annual | One annual ceiling under Payday Super, aligned to the $32,500 cap |
Sources: ATO contributions caps (updated 24 April 2026), ATO qualifying earnings under Payday Super (updated 21 June 2026), ATO super guarantee page (updated 17 April 2026).
Common Salary Sacrifice Mistakes
The errors that show up at tax time, not on payday.
Counting only the sacrifice against the cap
The cap covers SG too
- Employer SG plus sacrifice share the $32,500
- On $150,000, SG alone is $18,000
- That leaves $14,500, not $32,500, of headroom
- The calculator above does this check for you
Expecting a smaller HECS-HELP bill
The add-back rule
- Repayment income adds sacrificed super back
- Your HELP repayment does not fall
- Same applies to income tests like the MLS
- The income tax saving is real regardless
Sacrificing pay already earned
Timing is the rule
- The arrangement must exist before you earn
- You cannot sacrifice last month’s bonus
- Set it up in writing through payroll
- A personal deductible contribution covers lump sums
Forgetting the money is locked
Preservation
- Sacrificed super is preserved until access age
- Not an emergency fund in any form
- Only sacrifice what you will not need
- Withdrawals from age 60 are generally tax-free
Salary Sacrifice FAQ
The questions people ask before they change their pay.
Sources
The documents behind every figure on this page.
- ATO, Key superannuation rates and thresholds: contributions caps (concessional cap $32,500, non-concessional cap $130,000, carry-forward rules), last updated 24 April 2026.
- ATO, Key superannuation rates and thresholds: super guarantee (12% SG rate, $270,830 maximum contribution base), last updated 17 April 2026.
- ATO, What payments are qualifying earnings (salary sacrifice add-back under Payday Super), last updated 21 June 2026.
- ATO, Study and training support loans rates and repayment thresholds (repayment income includes reportable super contributions).
- Moneysmart (ASIC), Tax and super (15% contributions tax, Division 293), last updated 18 June 2026.
- Moneysmart (ASIC), Salary packaging (arrangement must be prospective), last updated 14 July 2026.
Last verified 23 July 2026.