Healthcare Professional Salary Packaging Calculator
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.
Switch to another sacrifice type
Salary sacrifice inputs
Tax rates and thresholds vary by year
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.
Your income
Estimate the tax benefit from packaging FBT-exempt living expenses as a healthcare worker.
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 inputs
Tax rates and thresholds vary by year
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.
Your income
Estimate the tax benefit from packaging FBT-exempt living expenses as a healthcare worker.
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 packaging outcome
Annual impact summary
Compare the tax saved with the change to your take-home pay.
Tax Saved
$2,883
per year
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 | Current | With Sacrifice |
|---|---|---|
| Gross Salary | $90,000 | $80,990 |
| Taxable Income | $90,000 | $80,990 |
| Estimated Tax | -$19,588 | -$16,705 |
| Net Pay | $70,412 | $64,286 |
| Superannuation | ||
| Employer SG | $10,800 | $10,800 |
| Salary Sacrifice (Gross) | $0 | $9,010 |
| Contributions Tax (15%) | $0 | -$0 |
| Total Super | $10,800 | $10,800 |
“Salary sacrificing into super is taxed at 15%, which is often much lower than your marginal tax rate.”
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-freePackage everyday living expenses tax-free.
- Reduce taxable incomeLower your income tax each pay cycle.
- Extra $2,650 for mealsAdditional cap for entertainment expenses.
- Available to nurses & doctorsFor public hospital & ambulance staff.
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.
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