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Salary Sacrifice Superannuation Calculator

See how salary sacrifice to super reduces your tax.

Salary sacrifice inputs

Your income

See how salary sacrificing to super affects your take-home pay and long-term retirement savings.

Did you know?

Super contributions are taxed at just 15%, compared to marginal rates that can be as high as 47% including Medicare levy.

Compound magic

Every dollar you salary sacrifice today could grow materially over time if it stays invested inside super.

Smart strategy

The tax benefit is strongest when you stay inside the concessional cap and avoid Division 293 surprises.

Example: $90,000 Salary

See how salary sacrificing $100/week ($5,200/year) into super can save you money:

Without Extra Super

  • Gross Income:$90,000
  • Employer Super (11.5%):$10,350
  • Total Super:$10,350
  • Income Tax:$20,797
  • Take-Home Pay:$67,403
WITH PACKAGING

With $5,200 Sacrifice

  • Gross Income:$90,000
  • Employer Super (11.5%):$10,350
  • Total Super:$14,770
  • Income Tax:$19,237
  • Take-Home Pay:$64,783

Result: Your super grows by $4,420 extra per year while your take-home only drops by $2,620. That's a $1,800 net benefit thanks to the 15% concessional tax rate vs your 30% marginal rate!

?How Salary Sacrifice to Super Works

Salary sacrificing into super involves asking your employer to pay part of your pre-tax salary into your super account. This is taxed at a concessional rate of 15%, which is usually lower than your marginal income tax rate.

Key Benefits

Pay less income tax now

Reduce your taxable income each pay cycle.

Boost retirement savings

Extra contributions compound over decades.

Compound growth over time

Tax-effective earnings inside super.

Tax-effective wealth building

15% tax vs your marginal rate.

Important: The concessional contributions cap for 2025-2026 is $30,000. This includes both employer SG contributions and your salary sacrifice amounts.

Frequently Asked Questions

What is the concessional contributions cap for 2025-26?

For the 2025-2026 financial year, the concessional contributions cap is $30,000. This includes your employer's Super Guarantee (SG) contributions and any salary sacrifice amounts. If you exceed this cap, the excess is taxed at your marginal tax rate.

How much tax do I save by salary sacrificing to super?

Salary sacrificed amounts are taxed at 15% instead of your marginal income tax rate. For example, if you earn $90,000, your marginal rate is 30% (plus Medicare levy). By sacrificing into super, you save the difference between your marginal rate and the 15% contributions tax.

What is Division 293 tax?

Division 293 tax is an additional 15% tax on concessional super contributions for high-income earners. If your income plus concessional contributions exceed $250,000, you'll pay an extra 15% tax (total 30%) on the amount over the threshold.

Can I access my salary sacrifice super contributions?

Generally, no. Salary sacrifice contributions are preserved in your super fund until you reach your 'preservation age' and retire, or meet another condition of release. This is a long-term investment strategy for retirement.

How do I salary sacrifice to super?

Ask your employer's payroll or HR team to set up a salary sacrifice arrangement. You nominate the amount per pay cycle (e.g., $100/week) and your employer deducts it from your pre-tax salary and sends it to your super fund. The arrangement can usually be changed or stopped at any time.

Can I salary sacrifice if I already have employer super?

Yes. Employer Super Guarantee (SG) contributions are separate from salary sacrifice. Your employer still pays the mandatory SG rate on your ordinary earnings. Your salary sacrifice is an additional contribution on top of that. Both count toward the $30,000 concessional cap.

What happens if I exceed the $30,000 concessional cap?

Excess concessional contributions are included in your assessable income and taxed at your marginal rate (instead of 15%). You also receive a tax offset for the 15% already paid in super. If you have unused cap amounts from previous years (since 2018-19), you may be able to carry them forward — check with the ATO.