Salary Sacrifice Super Calculator 2026-27
Salary sacrificing into super saves tax because the amount is taxed at 15% in your fund instead of at your marginal rate plus the Medicare levy. From 1 July 2026 the concessional contributions cap rises to $32 500, up from $30 000, and it includes your employer's 12% super guarantee. On a $100 000 salary the guarantee is $12 000, which leaves $20 500 of room. Sacrificing $10 000 of it saves $3 200 of income tax and Medicare levy, costs $1 500 of contributions tax in the fund, and leaves you $1 700 a year better off, while your take-home pay drops by $262 a fortnight. The calculator below adds unused cap carried forward from earlier years, the $500 000 balance test, and the extra 15% of Division 293 tax that applies once income and contributions pass $250 000.
Salary sacrifice super calculator, 32 500 cap
Net tax saving per year
$1 700
Within the cap, with $10 500 to spare.
Super guarantee at 12% of salary up to the maximum contribution base. Resident rates 2026-27. Your unused cap amounts are shown in ATO online services through myGov.
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The cap is now $32 500
The general concessional contributions cap is indexed to average weekly ordinary time earnings and moves in steps of $2 500. It was $30 000 for 2024-25 and 2025-26 and reached $32 500 on 1 July 2026. The non-concessional cap, four times the concessional one, rose with it to $130 000. Everything paid into super before tax counts towards the concessional cap: the super guarantee, salary sacrifice, personal contributions you claim as a deduction, and contributions your employer makes for insurance or administration.
Filling the cap: what it saves by salary
| Salary | Super guarantee | Room to $32 500 | Net saving per year | Added to super after tax |
|---|---|---|---|---|
| $50 000 | $6 000 | $26 500 | $2 200 | $22 525 |
| $75 000 | $9 000 | $23 500 | $4 223 | $19 975 |
| $100 000 | $12 000 | $20 500 | $3 485 | $17 425 |
| $130 000 | $15 600 | $16 900 | $2 873 | $14 365 |
| $160 000 | $19 200 | $13 300 | $3 192 | $11 305 |
| $200 000 | $24 000 | $8 500 | $2 720 | $7 225 |
The guarantee is paid on earnings up to the maximum contribution base, so above about $260 000 it stops growing. Between $45 000 and $135 000 each sacrificed dollar saves 32 cents and costs 15, a gain of 17 cents. Above $135 000 the gain rises to 24 cents, until Division 293 takes back 15 of them.
Low incomes: a thin margin
Below the tax-free threshold of $18 200, or just above it, your marginal rate is lower than the 15% the fund deducts. On $40 000, sacrificing $5 000 saves $976 of tax for $750 of fund tax: a gain of $226. Low income earners also receive the low income super tax offset, which refunds the contributions tax up to a limit, and may get a government co-contribution on after-tax contributions instead.
High incomes: Division 293
When your income for Division 293 purposes plus your concessional contributions exceed $250 000, the ATO charges an extra 15% on the contributions above the line. Someone on $245 000 who fills the cap pays $0 of Division 293 tax on the sacrificed part, which leaves a net saving of $992. Even at 30% total tax on contributions, sacrifice still beats the 47% marginal rate. The Division 293 page works out the exact amount.
Carry-forward: going over $32 500 without excess tax
If your total super balance was below $500 000 at 30 June 2026, you can use unused concessional cap from the five previous years, starting with the oldest. Someone whose contributions were well under the cap for several years, after a career break or part-time work, can contribute much more than $32 500 in 2026-27 without excess. Unused amounts appear in ATO online services through myGov. The concessional contributions cap page builds your five-year table.
Setting it up
- Agree the arrangement with your employer in writing before the pay it applies to: you cannot sacrifice salary already earned.
- Choose an amount per pay. Divide your yearly target by 26 for fortnightly pay, and leave a margin under the cap for a pay rise or a bonus.
- Check the first payslip: taxable pay lower by the sacrifice, guarantee unchanged, contribution shown as salary sacrifice.
- Review in May: your super fund's contribution history shows how much has been counted for the year.
Super is one of three common uses of pre-tax pay. Compare it with the salary packaging calculator and the novated lease calculator, and see the super calculator for the guarantee alone.
Sources
- ATO: Contributions caps (2026-27), read 2026-10-11
- ATO: Concessional contributions cap and carry-forward of unused amounts, read 2026-10-11
- ATO: Division 293 tax on concessional contributions by high-income earners, read 2026-10-11
- ATO: Salary sacrificing for employees (worked car example), read 2026-10-11
Frequently Asked Questions
How much can I salary sacrifice into super in 2026-27?
Is salary sacrificing super worth it?
Does salary sacrifice reduce my super guarantee?
What if I go over the concessional cap?
Salary sacrifice or a personal deductible contribution?
Does salary sacrifice help with HECS or the surcharge?
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