Salary Sacrifice Calculator Australia 2026-27
See exactly what sacrificing to super saves you — and what it costs your take-home.
Calculate your 2026-27 salary sacrifice tax saving: contributions taxed at 15% instead of your marginal rate, checked against the $32,500 concessional cap, with Division 293 and HELP-debt warnings built in.
Savings shown include the 2% Medicare levy and assume contributions stay within the concessional cap.
How salary sacrifice saves tax
Swap your marginal rate for 15%
Salary sacrificed to super is taxed at 15% inside your fund instead of your marginal rate plus the 2% Medicare levy. The gap between those two rates is your saving — permanently, every year you sacrifice.
Worked example
$100,000 salary, sacrificing $10,000: income tax and Medicare levy fall by $3,200, the fund pays $1,500 contributions tax — a net saving of $1,700 a year. Your take-home drops only $6,800 while $8,500 lands in super: every $1 of take-home given up becomes $1.25 invested, before any market growth.
What each $1,000 of sacrifice saves at your income
| Taxable income | Marginal + levy | Saving per $1,000 |
|---|---|---|
| $18,201 – $45,000 | 15% + 2% | $20 — rarely worth it |
| $45,001 – $135,000 | 30% + 2% | $170 |
| $135,001 – $190,000 | 37% + 2% | $240 |
| $190,001+ | 45% + 2% | $320 |
| Income over $250,000 | 45% + 2% (Div 293) | $170 — contributions taxed 30% |
Below $45,000 the bracket rate nearly equals the 15% contributions tax, so sacrifice saves almost nothing — the government co-contribution (50c per $1 after-tax, up to $500, income under $49,293) beats it. Savings above include the 2% Medicare levy.
Cap rules for 2026-27 — SG counts too
One cap for everything concessional
Employer SG (12%), salary sacrifice, and personal deductible contributions all share the $32,500 cap (indexed up from $30,000 on 1 July 2026). At $100,000 salary, SG uses $12,000, leaving $20,500 of room; at $150,000, room is $14,500; at $200,000, just $8,500.
Carry-forward
If your total super balance was under $500,000 at the previous 30 June, unused cap from the past five years can be added on top — powerful in a bonus year or before a capital gains event. Your exact unused amount shows in ATO online services via myGov.
Exceeding the cap
Excess concessional contributions are added back to your taxable income at your marginal rate (with a 15% offset). There is no tax benefit on the excess — this calculator caps the modelled sacrifice automatically.
Why sacrifice does not cut your HELP repayment
A persistent myth says salary sacrificing below the HELP threshold avoids repayments. It does not work: your HELP repayment income is taxable income plus reportable super contributions — the sacrificed amount is added straight back. Your compulsory repayment is identical either way.
The income-tax saving is untouched, so sacrifice is still worthwhile on its own merits — just never as a HELP-avoidance strategy. Model your repayments in the HECS-HELP calculator.
Extra 15% contributions tax for high earners
When your income plus concessional contributions exceeds $250,000, Division 293 adds 15% tax on contributions above the threshold — effective contributions tax becomes 30%. Sacrifice still saves 17c per $1 at the top bracket (45% + 2% − 30%), the same rate as a middle-income earner, so it usually remains worthwhile; the ATO bills Division 293 separately after assessment.
❓ Frequently asked Frequently asked questions
How much tax does salary sacrifice save?
Contributions are taxed at 15% in super instead of your marginal rate plus Medicare levy. In 2026-27 that saves 17c per $1 in the 30% bracket ($45,001–$135,000), 24c in the 37% bracket, and 32c in the 45% bracket. Example: $10,000 sacrificed at a $120,000 salary saves $1,700 a year.
What is the concessional cap for 2026-27?
$32,500 per year, indexed up from $30,000. It includes employer SG (12%), salary sacrifice, and personal deductible contributions combined. At a $100,000 salary, SG uses $12,000 — leaving $20,500 of sacrifice room.
Does salary sacrifice reduce my HELP repayment?
No. Reportable super contributions are added back to your HELP repayment income, so your compulsory repayment is calculated as if you never sacrificed. The income-tax saving still applies in full — but sacrificing below the repayment threshold does not work.
What happens if I exceed the cap?
Excess concessional contributions are added to your taxable income and taxed at your marginal rate (with a 15% offset for tax already paid in the fund) — there is no benefit. If your total super balance was under $500,000 last 30 June, unused cap from the previous 5 years may absorb the excess.
Is salary sacrifice worth it on a low income?
Rarely below $45,000. In the 15% bracket the saving is only about 2c per $1. Low-income earners are better served by the government co-contribution — up to $500 for after-tax contributions if you earn under $49,293 — and LISTO refunds the contributions tax below $37,000.
How do I set up salary sacrifice?
Ask your employer or payroll for a salary-sacrifice agreement — it must be prospective (pay you haven't yet earned). Alternatively, make a personal contribution and claim a deduction with a notice of intent to your fund; the tax outcome is the same and you keep flexibility.
Where these figures come from
Every cap, rate and threshold on this page is taken from the Australian Taxation Office (ATO) — the source of record for super contributions, contribution caps and Division 293.
- Concessional contributions cap — ATO — Contribution caps.
- Salary sacrificing super — ATO — Salary sacrificing super.
- Division 293 tax — ATO — Division 293.
- Individual income tax rates (2026-27) — ATO — Individual income tax rates.
- Government co-contribution — ATO — Government contributions.
- Study loans (HELP repayment income) — ATO — Study and training support loans.
Last checked: July 2026. Rates and caps are reviewed against the source of record each time the ATO publishes annual indexation.
Select the question that matches where you are right now.
Your result shows the annual tax saved by redirecting pre-tax salary into super, after the fund's 15% contributions tax — plus what it really costs your fortnightly budget.
Compare the take-home cost against the super boost. If $6,800 of take-home becomes $8,500 invested, you are being paid to save — decide whether your budget can spare the cash flow.
Not financial advice, and not a projection of super growth — it models this year's tax only. Accessing super is restricted until preservation age; money sacrificed is locked away.
Uses 2026-27 ATO rates and caps. All calculations run in your browser — nothing is stored or sent anywhere.
Three things determine your saving: your marginal bracket, remaining cap room, and whether Division 293 applies.
The saving is your marginal rate plus 2% levy minus 15%. It jumps at $45,000 (2% → 17%), $135,000 (24%) and $190,000 (32%) — sacrifice is most powerful for higher earners.
SG at 12% eats the cap fast: at $200,000 salary only $8,500 of room remains. Above ~$270,830 the SG maximum contribution base caps employer contributions.
Over $250,000 income the contributions tax doubles to 30%, halving the benefit. A HELP debt changes nothing — repayment income adds reportable super back.
To maximise the benefit, fill the right cap at the right time.
Work out cap room after SG and set a payroll amount that lands just under it by 30 June. This calculator shows the room in the breakdown.
Bonus, redundancy or asset-sale year? If your balance is under $500,000, up to five years of unused cap can absorb a large one-off contribution.
Same tax outcome, more flexibility: contribute after-tax cash any time before 30 June and lodge a notice of intent with your fund before claiming.
Salary sacrifice connects to your take-home pay, contribution caps and long-term balance. Model the adjacent decisions.
See SG, sacrifice and deductible contributions against the $32,500 cap in detail.
Super contributions →See what the extra contributions grow to by retirement at different return rates.
Super growth →See your exact pay after tax, Medicare, HELP and the sacrifice you're planning.
Pay calculator →