Work Equipment Salary Packaging Calculator
Check work-item packaging rules before and after 1 April 2027.
Check work-item exemption rules for salary-packaged benefits provided through 31 March 2027 and the rules from 1 April 2027.
Salary Sacrifice
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Salary sacrifice amount
The specific work-item FBT exemption for salary packaging is available only for items provided by 31/03/2027.
Enter the total cost of the equipment you want to package.
One-time 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.
Work equipment packaging
For items provided by 31 March 2027, the specific exemption can cover eligible work-related portable electronic devices, software, protective clothing, briefcases, and tools of trade. From 1 April 2027 it does not apply when those items are provided under a salary packaging arrangement.
Pay Summary
Choose when the item will be provided
Enter the date your employer will provide or reimburse the item to check whether this exemption is available.
Salary sacrificing into super is taxed at 15%, which is often much lower than your marginal tax rate.
What's next
Example under rules through 31 March 2027: $2,500 laptop
For an eligible laptop provided through 31 March 2027, this example shows the modelled effect using 2025-26 tax rates on a $90,000 salary:
✕Paying with After-Tax Cash
- Equipment Cost:$2,500
- GST Savings:—
- Income Tax Savings:—
- Net Cost to You:$2,500
✓Salary Packaging
- Equipment Cost:$2,272.73 (ex GST)
- GST Savings:−$227.27
- Income Tax Savings:−$727.27
- Net Cost to You:$1,545.46
Result: Under the rules for benefits provided through 31 March 2027, the model estimates a $954.54 saving on the $2,500 eligible laptop. The specific exemption does not apply to salary-packaged items provided from 1 April 2027.
Complete Guide to Work Equipment Salary Packaging
For eligible benefits provided through 31 March 2027, certain portable electronic devices, software, protective clothing, briefcases, and tools of trade can qualify for a specific FBT exemption when primarily for employment use. The exemption does not apply when the item is provided under salary packaging from 1 April 2027.
Key Benefits
Date-aware eligibility
Stops modelling the specific exemption from 1 April 2027.
Defined item categories
Covers only the eligible work-related items set out in the rules.
GST assumption
Models a GST credit only when the employer passes it on.
Date-gated comparison
Shows an estimate only for benefit dates through 31 March 2027.
Reform cutoff: For an eligible work-related item provided through 31 March 2027, the exemption requires the item to be primarily for employment use and generally limits the number of substantially identical items. From 1 April 2027, the specific exemption does not apply when the item is provided under salary packaging. Employer-provided items outside salary packaging may still qualify.
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
What equipment can I salary package?
For benefits provided through 31 March 2027, the specific exemption can cover eligible portable electronic devices, computer software, protective clothing, briefcases, and tools of trade that are primarily for use in your employment. It does not cover every item used at work, and it does not apply to salary-packaged benefits provided from 1 April 2027.
How does the payment work?
For an eligible benefit provided through 31 March 2027, an employer and employee may agree to deduct the item cost from pre-tax salary under a salary packaging arrangement. Timing, ownership, reimbursements, GST treatment, and any remaining balance depend on the employer or provider agreement.
Can I package multiple items at once?
Under the rules for eligible benefits provided through 31 March 2027, the exemption generally permits only one item with substantially identical functions per FBT year, subject to replacement and eligible small-business exceptions. Different eligible item types may qualify, but ordinary office furniture and accessories are not automatically covered.
What if I leave my job?
If you leave your job before the equipment is fully paid off, you'll typically need to pay the remaining balance. Some employers may allow you to take the equipment with you by paying the outstanding amount.
Can I salary sacrifice a laptop for personal use?
For benefits provided through 31 March 2027, the item must be primarily for use in the employee's employment. A device mainly for personal use does not meet that condition. For benefits provided from 1 April 2027, the specific exemption is unavailable under salary packaging regardless of work use.
How does GST work with salary packaged equipment?
For an eligible benefit provided through 31 March 2027, an employer able to claim a GST input tax credit may pass that saving on, reducing the pre-tax deduction. The calculator asks whether the employer passes on the credit. Actual treatment depends on the agreement and tax invoices.
How much does salary packaged equipment actually cost me?
For an eligible item provided through 31 March 2027, the estimated effective cost depends on the employee's marginal tax rate and whether the employer passes on a 10% GST credit. The calculator applies the selected provision date and suppresses savings for benefits provided from 1 April 2027.
Is salary packaging work equipment worth it?
It can reduce the after-tax cost for an eligible benefit provided through 31 March 2027, depending on marginal tax and any GST credit passed on. The specific work-item exemption does not apply under salary packaging for benefits provided from 1 April 2027, so this calculator does not publish a saving for those dates.
What rules apply from 1 April 2027?
For FBT years starting on or after 1 April 2027, the specific eligible work-related-item exemption does not apply when the benefit is provided under a salary packaging arrangement. An employer-provided item outside salary packaging may still qualify if the other conditions are met.
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