Salary Sacrifice Super Calculator Australia

What is salary sacrifice into super?

Salary sacrifice is an agreement with your employer to direct part of future wages into super rather than cash salary. The sacrificed amount generally forms a concessional contribution and is taxed at 15% inside a complying super fund, subject to exceptions.

Which inputs does the salary sacrifice calculator need?

Enter your gross annual cash salary before salary sacrifice and select the frequency of your proposed contribution. Record existing concessional contributions separately.

• Gross annual salary: taxable cash wages before the proposed sacrifice, excluding employer super.
• Proposed salary sacrifice: an amount per week, fortnight, month or year.
• Employer SG: annual employer contributions, excluding your proposed sacrifice.
• Other concessional contributions: additional employer contributions and any personal contributions for which a deduction is claimed.

Check payroll records and super fund transaction dates when entering employer and other contributions.

How does salary sacrifice change my take-home pay?

Salary sacrifice reduces cash wages and generally reduces taxable salary, so the reduction in take-home pay is often smaller than the gross amount contributed to super. The calculator compares annual cash pay after estimated resident income tax and the standard Medicare levy, before and after the proposed sacrifice.

For individual tax planning, assess other effects such as HELP repayment income, Medicare levy surcharge and income-tested benefits separately.

How do I convert weekly or fortnightly sacrifice into an annual amount?

Multiply weekly contributions by 52, fortnightly contributions by 26 or monthly contributions by 12. A$100 a week produces A$5,200 across a full 52-week year.

How much of my salary sacrifice reaches my super fund?

At the ordinary 15% concessional contribution tax rate, A$5,000 in salary sacrifice leaves an indicative A$4,250 credited to super after contributions tax, before fund fees. Division 293 or excess contributions treatment can alter the overall tax outcome.

How much income tax might salary sacrifice save?

The estimated reduction depends on the tax brackets crossed by the sacrificed salary. For a A$5,200 sacrifice entirely within the 30% resident income-tax bracket, income tax decreases by A$1,560. At the standard 2% Medicare levy, the simplified levy estimate falls by A$104, giving combined estimated savings of A$1,664. The actual Medicare levy can differ because low-income thresholds, reductions and exemptions are not modelled.

How do employer super and salary sacrifice count towards the concessional cap?

Employer super guarantee, salary sacrifice and eligible personally deducted super contributions generally count towards the A$32,500 general 2026–27 concessional cap. The statutory employer SG rate is 12%.

How can I check whether a late-year salary sacrifice will exceed my cap?

Add contributions actually received by super funds during the financial year, including employer SG, salary sacrifice and personal deductible contributions. Confirm receipt dates with your fund, as a late payroll deduction does not necessarily reach the fund before 30 June.

Is salary sacrifice better than an after-tax super contribution at the same take-home cost?

Neither method is automatically better. Salary sacrifice reduces taxable salary through payroll, while an ordinary non-concessional contribution is funded from after-tax money and does not attract contributions tax. A personal super contribution for which you validly claim a tax deduction generally becomes concessional and is subject to contributions tax and the concessional cap.

Compare equivalent reductions in spendable pay, eligibility to claim a deduction, contribution caps and the timing of tax benefits. Use the Super Contributions Calculator Australia to compare contribution categories.

What does a salary sacrifice calculation look like with actual figures?

For an Australian resident earning A$100,000 in annual cash salary, a salary sacrifice of A$100 a week redirects A$5,200 into super over 52 weeks. The calculation uses 2026–27 resident tax brackets and the standard 2% Medicare levy.

Illustrative figures exclude tax offsets, Medicare levy reductions, HELP, Division 293 and personal circumstances. Employer SG remains a separate concessional contribution.

Does salary sacrifice reduce HECS–HELP repayments?

NO, salary sacrifice does not generally reduce HELP repayment income in the same way that it reduces taxable wages. Reportable employer super contributions can be added back when repayment income is determined. This calculator excludes HELP calculations, so the take-home estimate is not a HELP repayment forecast.

How does Division 293 affect higher-income salary sacrifice calculations?

Division 293 can impose another 15% tax on relevant concessional contributions for individuals meeting the statutory A$250,000 income-plus-contributions threshold. This calculator excludes Division 293 assessments.

Can unused concessional caps allow more salary sacrifice?

YES, eligible people with total super balances below A$500,000 at the previous 30 June can use unused concessional cap amounts from the previous five years. Check available balances in ATO online services.

When must a salary sacrifice arrangement be agreed with an employer?

The arrangement must be agreed before the relevant salary or wages are earned. Confirm the contribution amount, frequency and commencement date with payroll in writing.

What does this salary sacrifice calculator include and exclude?

The tool estimates annual take-home pay, Australian resident income tax, a selectable standard 2% Medicare levy assumption, ordinary contributions tax and use of the 2026–27 general concessional cap. It does not model Medicare levy reductions, family thresholds or exemptions; it also excludes individual offsets, HELP, Division 293, super fund fees, investment growth, actual receipt dates and personalised excess contributions treatment.

To model how extra super contributions may affect a future balance, use the Super Projection Calculator Australia.

Does salary sacrifice reduce my employer’s minimum super guarantee?

NO, salary sacrifice cannot be used to reduce the employer's statutory minimum super guarantee obligation. Employer super is calculated on the appropriate earnings base without reducing it for effective salary sacrifice contributions.

Can I salary sacrifice super if I work part-time?

YES, eligible part-time employees can enter a prospective salary sacrifice arrangement if their employer agrees.

Can I change my salary sacrifice amount during the year?

YES, an employer and employee can generally agree to change future salary sacrifice deductions. Changes cannot retrospectively sacrifice wages already earned.

Does salary sacrifice count towards the concessional contributions cap?

YES, salary sacrifice generally counts towards the same concessional cap as employer SG and personal deductible contributions.

Is salary sacrifice taxed when it enters super?

YES, a complying fund ordinarily deducts 15% contributions tax, subject to special circumstances and additional taxes.

Can salary sacrifice contributions be withdrawn immediately?

NO, super contributions generally remain preserved until a valid condition of release is met.

Does salary sacrifice always produce an income tax saving?

NO, the result depends on taxable income, marginal rates and individual circumstances. The simplified calculator is not a substitute for a personalised tax assessment.

Sources and methodology

The rates and statutory thresholds used in this calculator are based on Australian Taxation Office guidance for 2026–27. Worked examples are calculated illustrations, not statistics about actual financial outcomes. The calculator applies resident income-tax brackets, a selectable Medicare levy assumption and a general concessional cap comparison; individual exceptions remain excluded.

• Australian Taxation Office, Tax rates – Australian resident, 13 August 2026. Source for the 2026–27 income tax thresholds and marginal rates used by the calculator.
• Australian Taxation Office, Concessional contributions cap, 2 July 2026. Source for the A$32,500 general concessional cap, unused cap carry-forward rules and the A$500,000 total super balance eligibility threshold.
• Australian Taxation Office, Maximum contribution base, 10 August 2026. Source for the 12% super guarantee rate and A$270,830 annual maximum contributions base for 2026–27.
• Australian Taxation Office, Salary sacrificing super, 21 April 2026. Source for salary sacrifice arrangements, reportable contributions and the ordinary 15% contributions tax.
• Australian Taxation Office, How to set up salary sacrifice for super, 29 July 2022. Source for establishing an effective prospective arrangement.
• Australian Taxation Office, Medicare levy reduction for low-income earners, 30 June 2026. Confirms reductions or exemptions can apply; the calculator does not model them.
• Australian Taxation Office, Caps, limits and tax on super contributions, accessed October 2026. Source for the Division 293 threshold of A$250,000.