Salary Sacrifice Super Calculator Australia 2026-27
Compare take-home pay before and after a before-tax (salary sacrifice) contribution to super. The estimate uses official ATO resident income tax and Medicare levy settings, the 12% Super Guarantee, the$32,500 concessional contributions cap, and the 15% contributions tax that a complying fund pays.
How the comparison is worked out
Before: income tax and the Medicare levy are calculated on your annualised gross salary using the same resident functions as thetake-home pay calculator. Employer Super Guarantee is 12% of ordinary time earnings, limited to the official maximum contribution base from theSuper Guarantee calculator.
After: the sacrificed amount is taken out of cash salary. Tax and Medicare are recalculated on that lower taxable income. The Super Guarantee stays on the original salary when “employer SG on top” is selected. Total concessional contributions are Super Guarantee plus the sacrifice.
Net gain into super is the sacrificed amount minus the15% contributions tax the fund pays on that amount. The drop in take-home pay is usually smaller than the sacrifice because you no longer pay income tax and Medicare on the sacrificed cash.
Concessional cap and Division 293
For 2026-27 the concessional contributions cap is$32,500. If Super Guarantee plus salary sacrifice goes over that cap, extra tax can apply to the excess. This page flags the over-cap amount. It does not work out the full excess-contributions assessment or unused-cap carry-forward.
Division 293 can apply when income plus concessional contributions is more than $250,000. The extra tax is15% of the lesser of the amount above that threshold and the taxable super contributions. This page shows a simplified note using cash salary after sacrifice plus concessional contributions (excluding any excess over the cap). A more complete income definition is on theDivision 293 calculator.
Frequently Asked Questions
What is salary sacrifice to super?
You and your employer can agree that part of your salary is paid into your super fund instead of to you as cash. That amount is a concessional (before-tax) contribution. It is not counted as assessable income, so income tax and the Medicare levy are worked out on the reduced cash salary. The fund still pays contributions tax at 15% on concessional amounts paid to a complying fund.
Does salary sacrifice reduce my Super Guarantee?
No, not under the Super Guarantee rules that have applied since 1 January 2020. The ATO says a sacrificed amount does not reduce ordinary time earnings and does not count toward the employer’s minimum Super Guarantee. Tick employer SG on top to calculate 12% Super Guarantee on your full pre-sacrifice salary, limited to the official maximum contribution base. Untick it only if you want to see the older “SG on the reduced cash salary” picture, which is not the current legal default.
What is the concessional contributions cap?
The cap is the most you can have paid as before-tax super in a year without extra tax. For 2026-27 the ATO figure is $32,500. Employer Super Guarantee and salary sacrifice both count. This page warns when Super Guarantee plus the sacrifice goes over that cap. Excess concessional contributions are included in assessable income and taxed at your marginal rate, less a 15% offset. Unused cap amounts from earlier years are not modelled here.
How is the 15% contributions tax treated?
A complying super fund pays 15% tax on concessional contributions, including salary sacrifice and employer Super Guarantee. The net gain into super on this page is the sacrificed amount after that 15% tax. Income tax and Medicare you no longer pay on the sacrificed cash are shown separately as tax saved.
What is Division 293 tax?
Division 293 is an extra 15% tax when your Division 293 income plus concessional contributions is more than $250,000. The tax is 15% of the lesser of the amount above that threshold and the taxable super contributions. Excess concessional contributions are not counted. This calculator uses a simplified test: cash salary after sacrifice plus Super Guarantee and sacrifice (excluding any excess over the cap). Reportable fringe benefits and other Division 293 income items are not included. See the Division 293 calculator for a fuller income picture.
Is this financial product advice?
No. This page is general information about published ATO salary-sacrifice, Super Guarantee, income tax, Medicare levy and Division 293 settings. In line with ASIC guidance, it is not a recommendation to use a particular fund, product or contribution strategy, and it is not personal financial or tax advice. Check the ATO pages and a registered tax or financial adviser before you change an arrangement.
Disclaimer
This page is general information only. It is not tax, financial or product advice and it does not recommend a superannuation fund, insurance product or contribution strategy. In accordance with ASIC guidance, we do not give product advice. Awards, contracts, unused concessional cap amounts, defined-benefit interests and other income can change the official result. Confirm figures with the ATO and a registered tax or financial adviser before you act.