See how much tax you save by salary sacrificing into super in 2026–27, and how much more ends up in your fund. On a $90,000 salary, sacrificing $5,000 costs you $3,400 in take-home pay but adds $4,250 to your super after the 15% contributions tax.
Salary Sacrifice Super Calculator
Tax saved, super gained and the $32,500 cap for 2026–27 · Updated 12 October 2026
- Drop in your take-home pay
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- Income tax and Medicare saved
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- Net benefit to you
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- Employer Super Guarantee (12%)
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- Total concessional contributions
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- Division 293 tax (extra 15%)
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- Take-home pay before / after
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Resident tax rates for 2026–27 with the low income tax offset and Medicare levy; no other income, deductions or HELP debt.
Super numbers for 2026–27
| 2026–27 | |
|---|---|
| Superannuation Guarantee rate | 12% |
| Concessional (before-tax) contributions cap | $32,500 (up from $30,000) |
| Non-concessional (after-tax) contributions cap | $130,000 |
| Tax on concessional contributions in the fund | 15% |
| Division 293 threshold (extra 15%) | $250,000 |
| Maximum super contribution base | $270,830 a year |
How salary sacrifice saves tax
Salary-sacrificed super is taken out of your pay before income tax, so you save tax at your marginal rate (plus the 2% Medicare levy), and the fund pays 15% contributions tax instead. Your employer must still pay the 12% Super Guarantee on your full salary, including the sacrificed part.
| Salary | Sacrifice | Take-home pay falls by | Super rises by | Net benefit |
|---|---|---|---|---|
| $60,000 | $3,000 | $1,995 | $2,550 | $555 |
| $90,000 | $5,000 | $3,400 | $4,250 | $850 |
| $150,000 | $10,000 | $6,100 | $8,500 | $2,400 |
| $200,000 | $5,000 | $2,650 | $4,250 | $1,600 |
Watch the cap
- Your employer’s 12% Super Guarantee counts toward the $32,500 concessional cap, so on $90,000 you have $21,700 of room left.
- If your total super balance was under $500,000 on 30 June last year, you can use unused cap amounts from the previous 5 years.
- If your income plus concessional contributions is over $250,000, Division 293 adds another 15% tax on some or all of those contributions.
- From 1 July 2026, under Payday Super, employers must pay super at the same time as wages, and contributions must reach your fund within 7 business days.
FAQs
Is salary sacrifice better than a personal deductible contribution?
The tax result is similar: both are concessional contributions. Salary sacrifice reduces the tax withheld from each pay, while a personal contribution needs a notice of intent to claim a deduction and the tax benefit comes when you lodge your return.
When can I access the money?
Super is preserved until you reach your preservation age (60 for anyone born after 30 June 1964) and retire, or meet another condition of release. Only sacrifice money you won’t need before then.
Related calculators
- Super Guarantee CalculatorYour employer’s 12% contributions
- Pay Calculator 2026–27Take-home pay after tax
Sources
- ATO: Super guarantee rates and maximum contribution base
- ATO: Contributions caps
- ATO: Division 293 tax
- ATO: Individual income tax rates
- Fair Work Ombudsman: Payday Super from 1 July 2026
Figures current as of 12 October 2026
Each formula is checked against a separate test sheet with at least three worked examples. Results are estimates based on the numbers you enter and the published rules; your actual figures may differ. This is general information, not financial or tax advice.
Spotted a mistake? Contact us and we will fix it and update the date above.