Salary sacrifice calculator
Take-home pay and super with and without pre-tax contributions, against the 2026–27 cap.
On a $100,000 salary in 2026–27, salary sacrificing $10,000 into super lowers take-home pay by $6,800 and adds $8,500 to super after the fund's 15% contributions tax. The concessional cap for 2026–27 is $32,500, including employer contributions.
- Take-home pay without salary sacrifice
- $77,480
- Take-home pay with salary sacrifice
- $70,680
- Change in take-home pay
- −$6,800
- Added to super after 15% contributions tax
- $8,500
- Difference (added to super minus take-home change)
- $1,700
Employer contributions plus salary sacrifice exceed the $32,500 concessional cap. Amounts above the cap are taxed differently, so the super figures are not calculated; unused cap amounts from earlier years may be carried forward in some cases (see the ATO).
Income plus concessional contributions may exceed $250,000, where an extra 15% Division 293 tax can apply. It is not included here.
- Without
- With salary sacrifice
Super added is employer super guarantee and salary sacrifice after the fund's contributions tax.
Show the numbers as a table
| Without | With salary sacrifice | |
|---|---|---|
| Take-home pay | $77,480 | $70,680 |
| Super added (after fund tax) | $10,200 | $18,700 |
| Income tax and Medicare levy | $22,520 | $19,320 |
- Employer super guarantee: $12,000 (54.5%)
- Salary sacrifice: $10,000 (45.5%)
Show the numbers as a table
| Part | Amount | Share |
|---|---|---|
| Employer super guarantee | $12,000 | 54.5% |
| Salary sacrifice | $10,000 | 45.5% |
| Cap $32,500 | $32,500 |
At a glance
Concessional cap used
68%
Employer super $12,000 (12%) plus your salary sacrifice.
Room left under the cap
$10,500
Before any carry-forward amounts.
Top tax rate after sacrifice
30%
Before: 30%. Super contributions are taxed at 15% in the fund.
Income tax and Medicare levy saved
$3,200
The fund pays $1,500 contributions tax.
Good to know
- Money in super generally can't be accessed until you meet a condition of release, such as reaching preservation age and retiring.
- Employer super guarantee is worked out on your salary before salary sacrifice.
- Salary sacrifice counts towards repayment income for HECS-HELP and some government payments.
- This shows numbers only. It isn't a recommendation; whether it suits you depends on your circumstances.
Not included
- Division 293 tax, carry-forward concessional contributions, Medicare levy surcharge, HECS-HELP, fund fees and investment returns.
Sources
- ATO: Contributions caps
- ATO: Super guarantee percentage
- ATO: Division 293 tax
- ATO: Tax rates – Australian residents
Figures last checked against official sources: . General information, not financial or tax advice.
Related calculators
Terms on this page
- ATO · Australian Taxation Office
- The Australian Government agency that runs the tax and super systems.
- AUD · Australian dollars
- All amounts on this site are in Australian dollars unless stated.
- HECS-HELP · Higher Education Contribution Scheme – Higher Education Loan Program
- The government loan for university fees. Repayments are taken through the tax system once income passes a threshold.