Concessional cap $32,500 in 2026–27
Salary sacrifice calculator
Sacrificing pay into super swaps your marginal tax rate for the 15% super tax. See exactly what it costs per pay and what it adds to your balance.
- Same engine as the pay calculator
- Private — runs in your browser
Room under your $32,500 cap: $19,300
Your take-home falls by $261.54 per fortnight · $6,800 a year
Your super grows by $326.92 per fortnight · $8,500 a year after tax
Every $1 less in your pocket puts $1.25 into super, and you save $3,200 in tax this year.
Salary sacrifice vs after-tax contributions
| Same cost to your take-home ($6,800) | Into super |
|---|---|
| Salary sacrifice (taxed 15% in the fund) | $8,500 |
| After-tax (non-concessional) contribution | $6,800 |
| Extra super from sacrificing | $1,700 |
Over 20 years at 6.5%, sacrificing $10,000 a year could add about $330,015 to your balance (in today's contribution dollars, ignoring future pay rises).
- Extra super after tax
- Less take-home pay
Before and after
| Per year | No sacrifice | With sacrifice |
|---|---|---|
| Taxable income | $109,000 | $99,000 |
| Income tax + Medicare | $25,400 | $22,200 |
| Take-home | $84,600 | $77,800 |
| Concessional contributions | $13,200 | $23,200 |
| Super after 15% tax | $11,220 | $19,720 |
| Marginal rate | 32% | 32% |
Frequently asked questions
How much tax does salary sacrificing save?
Sacrificed pay is taxed at 15% in your fund instead of your marginal rate plus the 2% Medicare levy. At $110,000 your marginal rate is 32%, so each $1,000 sacrificed costs you $680 in take-home pay and adds $850 to super. Above $250,000, Division 293 adds another 15%.
What is the concessional contributions cap for 2026–27?
$32,500. It includes your employer’s super guarantee, salary sacrifice and personal contributions you claim as a deduction. If your total super balance was under $500,000 on 30 June, you can use unused cap amounts from the previous five years.
Does my employer still pay the super guarantee on my full salary?
Yes. Since 1 January 2020 employers must calculate the super guarantee on your salary before sacrifice, and your sacrificed amounts can’t count towards their obligation.
Is salary sacrifice worth it on a low income?
Usually not below about $45,000. Your marginal rate is close to 15% there, and the low income super tax offset already refunds the contributions tax if your income is $37,000 or less ($45,000 from 2027–28). Super is also locked away until your preservation age.
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