Super Contributions Calculator Australia 2025-26
Optimise your super contributions and salary sacrifice.
Check your super contributions against 2025-26 annual caps. See employer SG, salary sacrifice room, and cap utilisation.
SG = 12% of ordinary time earnings from 1 July 2025. Salary sacrifice taxed at 15% in fund.
Select the question that matches where you are right now.
Your result shows the projected super balance or contribution impact using current concessional caps, tax rates, and the growth assumptions you entered.
Use this to plan contribution strategies, model salary sacrifice benefits, or project your retirement balance under different scenarios.
Not a fund statement or guarantee of returns. Actual super balances depend on market performance, fund fees, insurance deductions, and government policy changes.
Uses current ATO concessional and non-concessional caps, Division 293 thresholds, and 15% contributions tax. All calculations run in your browser.
Super outcomes are driven by contribution rate, investment return, fees, and the tax concessions that make super one of the most tax-effective savings structures in Australia.
Concessional (pre-tax) contributions are taxed at 15% inside super — compared to your marginal rate outside. For anyone above the 19% bracket, this is an immediate saving.
Net return (after fees) compounds over decades. A 0.5% fee difference on $200k compounds to tens of thousands over 20 years. Check your fund's total fee.
The earlier contributions are made, the longer they compound at concessional tax rates. Starting salary sacrifice 5 years earlier can add six figures to your retirement balance.
To improve your super outcome, focus on maximising concessional contributions, reviewing fund fees, and using government co-contribution where eligible.
The cap is $30,000/year (2025-26). If your employer contributes 12%, topping up via salary sacrifice to the cap produces the largest tax benefit.
Compare your fund's total fee (admin + investment + insurance) against low-cost alternatives. Consolidating multiple accounts eliminates duplicate fees.
If your income is under $58,445, after-tax contributions may attract a government co-contribution of up to $500.
Super connects to income, tax, and retirement planning. Use these calculators for the broader picture.
Model how your balance grows to retirement under different contribution and return scenarios.
Super growth →See how your assets and income affect Age Pension entitlements in retirement.
Age Pension →See how salary sacrifice to super reduces your taxable income and overall tax bill.
Income tax →How Australian superannuation contributions are calculated
Superannuation Guarantee (SG)
Your employer must contribute 12% of your Ordinary Time Earnings (OTE) to your superannuation fund from 1 July 2025. OTE is your base salary plus some allowances — it does not include overtime, commission, or bonuses in most cases.
| Gross salary | SG rate | Employer super/yr | Total package/yr |
|---|---|---|---|
| $60,000 | 12% | $7,200 | $67,200 |
| $80,000 | 12% | $9,600 | $89,600 |
| $100,000 | 12% | $12,000 | $112,000 |
| $120,000 | 12% | $14,400 | $134,400 |
| $150,000 | 12% | $18,000 | $168,000 |
How salary sacrifice reduces your tax and boosts super
The tax advantage
Salary sacrifice contributions are taxed at 15% inside super instead of your marginal income tax rate. The higher your income, the greater the saving.
| Income | Marginal rate | Sacrifice $5,000 | Tax saving/yr | Net cost to you |
|---|---|---|---|---|
| $60,000 | 19%+2%ML | $5,000→super | $200 saving | $4,050 net |
| $80,000 | 32.5%+2%ML | $5,000→super | $875 saving | $3,625 net |
| $100,000 | 32.5%+2%ML | $5,000→super | $875 saving | $3,625 net |
| $130,000 | 37%+2%ML | $5,000→super | $1,050 saving | $3,450 net |
| $190,000 | 45%+2%ML | $5,000→super | $1,500 saving | $3,000 net |
Concessional and non-concessional contribution caps 2025-26
Concessional contributions cap: $30,000
Concessional contributions are pre-tax: employer SG + salary sacrifice + personal deductible contributions. The total cap is $30,000/year in 2025-26. Exceeding the cap means the excess is included in your assessable income and taxed at marginal rates (with a 15% offset for the super tax already paid).
Carry-forward rule
If your total super balance is below $500,000, you can carry forward unused concessional cap amounts from the previous 5 financial years. This allows one-off large contributions (e.g., after a bonus or windfall) of up to $150,000+ without penalty.
Non-concessional contributions cap: $120,000
Non-concessional contributions are after-tax money contributed to super (no tax deduction). The annual cap is $120,000. If you are under 75 and your balance is below $1.9M, you can bring forward 2 future years' caps for a $360,000 contribution in one year.
Why add after-tax money to super?
Tax on investment earnings
Investment earnings inside super are taxed at 15% (or 0% in retirement phase). Outside super, earnings are taxed at your marginal rate — up to 47%. For long-term investors, this difference is substantial.
The trade-off: preservation
Money in super cannot be accessed until you meet a condition of release (typically retirement at preservation age 60). Non-concessional contributions are a long-term decision — the tax advantage comes at the cost of liquidity for decades.
SG rate history and future increases
| Financial year | SG rate |
|---|---|
| 2022-23 | 10.5% |
| 2023-24 | 11.0% |
| 2025-26 | 11.5% |
| 2025-26 | 12.0% |
| 2026-27+ | 12.0% (legislated) |
❓ Frequently asked Frequently asked questions
What is the Superannuation Guarantee rate in 2025-26?
The SG rate is 12% of Ordinary Time Earnings from 1 July 2025. This applies to all eligible employees. It is calculated on your base salary and certain allowances — generally not overtime, commission, or bonuses.
What is salary sacrifice into super?
Salary sacrifice directs a portion of your pre-tax salary directly into super. The amount is taxed at 15% in super instead of your marginal income tax rate. The total of employer SG + salary sacrifice must not exceed the $30,000 concessional cap in 2025-26.
What is the concessional contributions cap?
The concessional contributions cap is $30,000 per year in 2025-26. It includes your employer's SG contributions plus any salary sacrifice or personal deductible contributions you make. Exceeding the cap results in the excess being taxed at your marginal rate.
Can I make extra contributions to my super?
Yes. You can make non-concessional (after-tax) contributions up to $120,000/year (or $360,000 in one year using the bring-forward rule if under 75 and balance below $1.9M). You can also make personal deductible contributions within the concessional cap.
Is salary sacrifice worth it?
Usually yes if your marginal income tax rate exceeds 15%. At $80,000 income (32.5% marginal rate), $5,000 in salary sacrifice saves $875 per year in tax while adding $5,000 to your super. The trade-off is reduced take-home pay and the money being locked in super until retirement.
Where these figures come from
Superannuation figures on this page are drawn from the Australian Taxation Office (ATO — super rules and thresholds) and the Australian Prudential Regulation Authority (APRA — fund oversight and performance data).
- Super Guarantee (SG) rate — ATO — Super guarantee percentage.
- Concessional & non-concessional caps — ATO — Key superannuation rates and thresholds.
- Preservation age & condition of release — ATO — When you can access your super.
- Super fund performance & heatmap — APRA — Superannuation.
- Super consumer guidance — ASIC MoneySmart — Super.
Last checked: April 2026. Rates and thresholds are reviewed against the source of record each November, when annual adjustments for the following tax year are published.