Salary Sacrifice Calculator
FY 2025-26 · See how salary sacrificing into super reduces your tax
⚠️ Exceeds concessional cap — see note below
Without Sacrifice
With Sacrifice
Tax Saved
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Super Contributed
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Super Tax (15%)
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Concessional Contribution Cap 2025-26
Your total concessional (pre-tax) super contributions cannot exceed $30,000 per year. This includes:
- Employer SGC contributions (12% of your salary)
- Any salary sacrifice amounts
- Personal deductible contributions
Over the cap? Excess contributions are included in your assessable income and taxed at your marginal rate (minus a 15% offset for the tax already paid by your fund).
How Salary Sacrifice Works
Salary sacrifice is an arrangement where you agree with your employer to receive less take-home pay in exchange for your employer paying more into your superannuation fund. The sacrificed amount never appears in your taxable income — so you pay income tax on a lower amount.
The Tax Advantage
Contributions into super are taxed at a flat 15% (contributions tax). If your marginal tax rate is higher than 15% — which applies to anyone earning over approximately $22,575 — salary sacrifice into super saves you money.
- Earning $80,000? Your marginal rate is 30% — salary sacrifice saves 15c per dollar
- Earning $150,000? Your marginal rate is 37% — salary sacrifice saves 22c per dollar
- Earning $200,000? Your marginal rate is 45% — salary sacrifice saves 30c per dollar
What Salary Sacrifice Doesn't Reduce
- HECS-HELP repayments — salary sacrifice is added back as reportable super contributions
- Medicare Levy Surcharge income — reportable super is counted for MLS purposes
- Family Tax Benefit income test — reportable super is included
Carry-Forward Contributions
If you haven't used your full concessional cap in prior years, you may be able to carry forward unused amounts and contribute more than $30,000 in a single year — provided your total super balance is under $500,000.
⚠️ Disclaimer: This calculator provides estimates only. Individual tax situations vary. Salary sacrifice arrangements should be set up through your employer. Consult a registered tax agent or financial adviser for personalised advice.