Healthcare Professional Salary Packaging Calculator
Package living expenses FBT-free as a healthcare employee.
Package up to $9,010 in living expenses FBT-free. For public hospital, not-for-profit hospital, and ambulance service employees. Updated for 2025-2026.
Salary Sacrifice
Eligibility requirements
This FBT exemption is only available to employees of:
- Public hospitals
- Not-for-profit hospitals
- Public ambulance services
The FBT year runs from April 1 to March 31. Consult your employer or salary packaging provider for specific eligibility.
Salary sacrifice amount
Healthcare workers can usually package up to $9,010 in living expenses each FBT year.
Annual amount.
What can you package?
Healthcare professionals can often package everyday living expenses including:
- Mortgage or rent payments
- Utilities
- Groceries and household items
- School fees
- Credit card and loan payments
Maximise the benefit
The benefit is strongest when the packaged amount stays within your employer's FBT-exempt cap and matches real living expenses you would pay anyway.
Salary Sacrifice Estimate
Tax saved annually
$2,883
Take-home drops by $6,127 per year
- Current take-home
- $70,412
- New take-home
- $64,285
- Take-home drop
- -$6,127
- Sacrifice amount
- $9,010
Before/After Comparison
Income Breakdown
Take-home
$70,412
Tax
$19,588
Take-home
$64,285
Sacrifice
$9,010
Tax
$16,705
Impact on take-home pay
The Magic of Healthcare Packaging
You pay for living expenses with pre-tax dollars, saving $2,883 in tax while reducing take-home pay by $6,127.
Component Comparison
| Component | Current | With Sacrifice |
|---|---|---|
| Gross Salary | $90,000 | $80,990 |
| Taxable Income | $90,000 | $80,990 |
| Estimated Tax | -$19,588 | -$16,705 |
| Take-home pay | $70,412 | $64,285 |
| Superannuation | ||
| Employer SG | $10,800 | $10,800 |
| Salary Sacrifice (Gross) | $0 | $9,010 |
| Contributions Tax (15%) | $0 | -$0 |
| Total Super | $10,800 | $10,800 |
| Total Package | $81,212 | $75,085 |
Total Package = Take-home pay + Total Super — the full value of your package.
Salary sacrificing into super is taxed at 15%, which is often much lower than your marginal tax rate.
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Example: Nurse on $85,000
Packaging $9,010 in living expenses FBT-free saves a significant amount:
✕Without Salary Packaging
- Gross Salary:$85,000
- Taxable Income:$85,000
- Income Tax:$19,717
- Take-Home Pay:$63,483
✓With $9,010 Packaging
- Gross Salary:$85,000
- Taxable Income:$75,990
- Income Tax:$16,996
- Take-Home Pay:$67,204
Result: By packaging $9,010 in living expenses, your take-home pay increases by $2,721 per year — all from an FBT-exempt benefit available only to healthcare workers!
?How Healthcare Salary Packaging Works
Healthcare professionals at eligible employers can salary package up to $9,010 per FBT year in living expenses completely free of Fringe Benefits Tax (FBT). This is one of the most generous salary packaging concessions available to any workers in Australia.
Key Benefits
Up to $9,010 FBT-free
Package everyday living expenses tax-free.
Reduce taxable income
Lower your income tax each pay cycle.
Extra $2,650 for meals
Additional cap for entertainment expenses.
Available to nurses & doctors
For public hospital & ambulance staff.
Note: The $9,010 cap applies to GST-free living expenses per FBT year (1 April – 31 March). An additional $2,650 cap is available for meal entertainment expenses.
Frequently Asked Questions
Who is eligible for healthcare salary packaging?
This FBT exemption is available to employees of public hospitals, not-for-profit hospitals, and public ambulance services. Private practice doctors and private hospital employees generally do not qualify unless they also work for a public or not-for-profit hospital.
What is the $9,010 cap?
Healthcare professionals can salary package up to $9,010 in living expenses per FBT year (April 1 - March 31) without paying Fringe Benefits Tax. This cap applies to GST-free items. For GST-taxable items, the cap is $8,172.
What expenses can I package?
You can package everyday living expenses including mortgage or rent payments, utilities (electricity, gas, water), groceries, school fees, credit card payments, personal loan repayments, and private health insurance.
Is there an additional cap for meal entertainment?
Yes! Healthcare professionals can package an additional $2,650 per FBT year for meal entertainment and venue hire expenses. This is separate from the $9,010 living expenses cap.
What is the difference between salary packaging and salary sacrifice?
They are the same thing. 'Salary packaging' and 'salary sacrifice' are interchangeable terms. Both refer to receiving part of your pay as benefits instead of cash. In healthcare, 'salary packaging' is the more common term.
Can I salary package my mortgage or rent?
Yes. Mortgage repayments and rent are the most popular items to salary package under the $9,010 living expenses cap. The packaging provider pays your mortgage or rent directly, and the amount is deducted from your pre-tax salary. This is one of the biggest savings for healthcare workers.
What happens to salary packaging if I change jobs?
Your salary packaging arrangement is tied to your employer. If you leave, the arrangement ends and any remaining obligations (like a novated lease) need to be managed. If you move to another eligible employer (e.g., another public hospital), you can usually set up a new packaging arrangement there.
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