Healthcare Professional Salary Packaging Calculator
Choose your eligible employer type and model its living-expenses cap.
Model the $9,010 hospital/ambulance or $15,900 PBI/HPC living-expenses cap.
Salary Sacrifice
Eligibility requirements
This FBT exemption is only available to employees of:
- Public hospitals
- Not-for-profit hospitals
- Public ambulance services
- Public benevolent institutions (PBIs)
- Health promotion charities
The FBT year runs from 1 April to 31 March. Consult your employer or salary packaging provider for specific eligibility.
Eligible employer type
If an employer is both a PBI and a public or not-for-profit hospital, the hospital cap applies. Confirm the category with your employer or packaging provider.
Salary sacrifice amount
Eligible employees can usually package up to $9,010 in living expenses each FBT year.
Annual amount.
Medicare levy surcharge
Both answers change whether a surcharge is owed at all, and so how much of the estimated saving is real.
Used with the answer below to decide whether the family surcharge threshold can be applied in place of the single one.
What can you package?
Eligible employees 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
- $70,680
- New take-home
- $64,553
- Take-home drop
- -$6,127
- Sacrifice amount
- $9,010
- Packaging with pre-tax dollars saves you about 32% — that is $2,883 in tax this year on $9,010 packaged.
Before/After Comparison
Income Breakdown
Take-home
$70,680
Tax
$19,320
Take-home
$64,553
Sacrifice
$9,010
Tax
$16,437
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 | -$19,320 | -$16,437 |
| Take-home pay | $70,680 | $64,553 |
| 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 | $81,480 | $75,353 |
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.
What's next
Example: Nurse on $85,000 (2025-26 rates)
A hospital employee packaging the $9,010 living-expenses cap receives this illustrative benefit:
✕Without Salary Packaging
- Gross Salary:$85,000
- Taxable Income:$85,000
- Income Tax:$17,988
- Take-Home Pay:$67,012
✓With $9,010 Packaging
- Gross Salary:$85,000
- Taxable Income:$75,990
- Income Tax:$15,105
- Take-Home Pay:$60,885
Result: By packaging $9,010 in living expenses, this eligible hospital employee receives $9,010 in FBT-exempt benefits while saving $2,883 in income tax.
How Healthcare Salary Packaging Works
Eligible hospital and ambulance employees commonly have a $9,010 cash-equivalent living-expenses cap, while eligible PBI and health-promotion-charity employees commonly have a $15,900 cap. The selector above applies the relevant amount.
Key Benefits
Employer-specific cap
Model $9,010 for hospitals/ambulance or $15,900 for PBIs/HPCs.
Reduce taxable income
Lower your income tax each pay cycle.
Extra $2,650 for meals
Additional cap for entertainment expenses.
Eligible employer categories
Hospitals, ambulance services, PBIs, and health-promotion charities.
Note: The GST-free living-expenses cap is commonly $9,010 for eligible hospital and ambulance employees, or $15,900 for eligible PBI and health-promotion-charity employees, per FBT year (1 April – 31 March). An additional $2,650 cap is available for meal entertainment expenses. If an employer is both a PBI and a public or not-for-profit hospital, the hospital cap applies.
Sacrificing a car instead?
Packaging a vehicle works differently — it factors in FBT, GST, and running costs. Use the novated lease calculator to compare a lease against a car loan or cash, including the EV FBT exemption.
Frequently Asked Questions
Who is eligible for healthcare salary packaging?
This FBT exemption is available to employees of public and not-for-profit hospitals, public ambulance services, eligible public benevolent institutions (PBIs), and health promotion charities. If an employer is both a PBI and a public or not-for-profit hospital, the hospital cap applies. Confirm your category with your employer or packaging provider.
Which living-expenses cap applies?
Eligible public and not-for-profit hospital or public ambulance employees can generally package up to $9,010 in GST-free living expenses per FBT year. Eligible PBI and health-promotion-charity employees can generally package up to $15,900. The hospital/ambulance equivalent for GST-taxable items is $8,172. The FBT year runs from 1 April to 31 March.
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?
Eligible employees can generally package an additional $2,650 per FBT year for meal entertainment and venue hire expenses. This is separate from the general living-expenses cap selected for the employer category.
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 common items to package under the general living-expenses cap. The packaging provider pays or reimburses the expense, and the amount is deducted from pre-tax salary. Your available cap depends on the employer category selected above.
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.
Is salary packaging worth it for healthcare workers?
For eligible staff it often is. The general living-expenses cap is commonly $9,010 for hospital and ambulance employees or $15,900 for PBI and health-promotion-charity employees, plus a separate $2,650 meal-entertainment cap. Because eligible expenses come from pre-tax salary, higher marginal rates generally produce larger savings. Use the employer selector above to estimate the right cap.
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