SALARY SACRIFICE CALCULATOR AUSTRALIA
Enter your annual salary, employer super rate and proposed salary sacrifice amount to instantly compare your weekly, fortnightly, monthly and annual take-home pay before and after salary sacrifice.
The calculator is designed as an estimate to help you understand the potential tax and super impact of salary sacrificing. Your actual tax position can vary depending on your circumstances, other income, super contributions and ATO assessment.
Salary Sacrifice Calculator 2026-27
Calculate how salary sacrificing into super affects your Australian income tax, take-home pay and concessional super contributions FY 2026–27
Salary Sacrifice & Super Limits for 2026–27
For the 2026–27 financial year, the general concessional contributions cap is $32,500. This cap applies to your total concessional contributions — not just the amount you salary sacrifice.
Concessional contributions can include:
- employer super contributions
- salary sacrifice contributions
- personal super contributions for which you claim a tax deduction.
This means your available salary sacrifice room may be less than $32,500 once your employer and other concessional contributions are taken into account.
For example, if your employer contributes $12,000 to super during 2026–27 and you have no other concessional contributions:
$32,500 − $12,000 = $20,500 estimated remaining contribution room
Your salary sacrifice contributions are generally taxed at 15% within your super fund, rather than being received as ordinary taxable salary.
Because the sacrificed amount generally reduces your taxable salary, you may pay less personal income tax. The concessional contribution paid into super is generally subject to 15% contributions tax, which can be lower than your marginal income tax rate.
Can I Contribute More Using Carry-Forward Concessional Contributions?
Potentially. If you have unused concessional cap amounts from previous eligible years, you may be able to carry forward unused amounts from up to five previous financial years.
To use carry-forward concessional contributions, your total super balance must generally have been less than $500,000 at the previous 30 June.
For example:
2026–27 general cap: $32,500
Eligible carry-forward available: +$20,000
Potential contribution capacity: $52,500
Employer contributions: −$12,000
Estimated remaining contribution room: $40,500
The general 2026–27 cap is still $32,500 — the additional capacity comes from eligible unused cap amounts from previous years.
You can check your available unused concessional cap amounts through ATO online services linked to myGov and enter that amount into the Carry-Forward option in the calculator above.
Higher-income earners should also be aware that Division 293 tax may apply when Division 293 income and relevant concessional contributions exceed the applicable $250,000 threshold.
Want more detail? Read our guides to Carry-Forward Concessional Contributions and Division 293 Tax, including eligibility rules, examples and common scenarios.
The $5,000 salary sacrifice contribution is directed to your super fund and is generally subject to 15% contributions tax. This does not mean your take-home pay falls by the full $5,000.
Because you may also pay less income tax on your salary, the actual reduction in take-home pay can be smaller than the amount contributed to super. That’s why the calculator shows you both:
– how much additional money goes into super, and
– how much your take-home pay actually decreases.
Because the sacrificed amount generally reduces your taxable salary, you may pay less personal income tax. The concessional contribution paid into super is generally subject to 15% contributions tax, which can be lower than your marginal income tax rate.
Can Salary Sacrifice Save Tax?
The potential benefit comes from the difference between the tax that may otherwise apply to your salary and the tax applying to concessional super contributions.
For example, if part of your income would otherwise be taxed at a marginal rate higher than 15%, directing eligible income into super may result in less tax being paid overall.
However, salary sacrifice isn’t tax-free. Concessional contributions are generally taxed at 15% within the super fund, and additional tax may apply to some higher-income earners under Division 293.
Your salary sacrifice contributions also count towards your concessional contributions cap, together with employer super contributions and certain other concessional contributions.
The calculator takes these factors into account to help estimate the potential tax saving, change in take-home pay and amount retained in super.
How Much Can I Salary Sacrifice Into Super?
The amount you can salary sacrifice depends on how much of your concessional contribution capacity remains after employer super and other concessional contributions are taken into account.
For 2026–27, start with the $32,500 general concessional contributions cap, subtract your estimated employer and other concessional contributions, and then add any eligible carry-forward amount available to you.
However, the maximum amount you can contribute isn’t necessarily the amount you should salary sacrifice.
Consider how much take-home pay you need for regular expenses, debts, savings and other financial commitments. Money contributed to super is generally preserved for retirement, so reducing your take-home pay today should be weighed against the potential long-term benefit.
Find an Amount That Works for You
Use the calculator above to test different salary sacrifice amounts, for example:
$2,500 → $5,000 → $10,000 → your estimated maximum
As you adjust the amount, compare the change in your:
- weekly, fortnightly and monthly take-home pay
- estimated personal tax saving
- contributions tax
- amount retained in super
- estimated net tax benefit.
Rather than automatically selecting the maximum contribution, try to find an amount that provides a useful tax and super benefit while leaving you with a comfortable level of take-home pay.
Need more help choosing an amount? Read our How Much Should I Salary Sacrifice Into Super? guide for contribution strategies, examples and factors to consider.
How Does Salary Sacrifice Affect Your Take-Home Pay?
Salary sacrificing into super reduces your take-home pay, but your take-home pay will generally not fall by the full amount you contribute.
This is because eligible salary sacrifice contributions are made from your pre-tax salary. Reducing your taxable salary may also reduce the income tax you would otherwise pay.
For example, salary sacrificing $10,000 into super does not necessarily mean losing $10,000 of spendable income. If the contribution results in an estimated $3,200 reduction in personal tax, your take-home pay would fall by approximately $6,800 rather than $10,000 under those simplified assumptions.
The contribution itself is generally subject to 15% contributions tax within your super fund, and additional Division 293 tax may apply to some higher-income earners.
Compare Your Pay Before and After Salary Sacrifice
The calculator above shows your estimated take-home pay before and after salary sacrifice across:
- weekly
- fortnightly
- monthly
- annual pay periods.
Try different contribution amounts to see how much additional money may be retained in super compared with the estimated reduction in your regular take-home pay.
Want to understand the calculation in more detail? Read our Salary Sacrifice Tax Savings & Take-Home Pay Guide for tax-rate explanations and worked examples.
Salary Sacrifice Example — $120,000 Salary
Here’s a simplified example of how salary sacrificing $10,000 into super could affect someone earning $120,000 per year in 2026–27.
Annual salary: $120,000
Salary sacrifice: $10,000
Taxable salary after sacrifice: $110,000
Using the calculator’s 2026–27 tax settings and including the 2% Medicare levy:
Estimated personal tax saving: $3,200
The $10,000 salary sacrifice contribution is generally subject to 15% contributions tax:
$10,000 − $1,500 contributions tax = $8,500 retained in super
Because of the estimated $3,200 personal tax saving, take-home pay falls by approximately:
$10,000 − $3,200 = $6,800 per year
That’s approximately:
$131 per week
$262 per fortnight
$567 per month
What Does This Mean?
In this simplified example:
$8,500 is retained in super after contributions tax while the estimated cost to take-home pay is $6,800.
The difference is an estimated:
$1,700 net tax benefit
This doesn’t mean you receive an extra $1,700 in cash. It represents the estimated tax advantage of directing the $10,000 into super rather than receiving it as ordinary taxable salary.
Your actual result can differ depending on your tax circumstances and other super contributions.
Want to compare other salaries and contribution amounts? Read our Salary Sacrifice Tax Savings & Examples Guide, or enter your own figures in the calculator above.
FAQ
How much can I salary sacrifice into super in 2026–27?
The general concessional contributions cap for 2026–27 is $32,500. This includes employer super contributions, salary sacrifice contributions and certain other concessional contributions.
Your available salary sacrifice amount may be higher if you’re eligible to use unused concessional cap amounts carried forward from previous years.
Does salary sacrifice reduce my taxable income?
Generally, eligible salary sacrifice contributions to super are made from your pre-tax salary, which can reduce the taxable salary used to calculate your personal income tax.
The contribution is generally taxed at 15% within your super fund instead.
Does salary sacrifice reduce my take-home pay?
Yes. Part of your salary is redirected into super instead of being paid to you as cash.
However, your take-home pay will generally not fall by the full amount sacrificed where reducing your taxable salary also reduces the personal income tax you would otherwise pay.
Do employer super contributions count towards the $32,500 cap?
Generally, yes. Employer super contributions count towards your concessional contributions cap along with salary sacrifice and certain other concessional contributions.
The calculator estimates your employer contribution when determining how much of the general cap may remain available.
Can I use carry-forward concessional contributions?
You may be able to use unused concessional cap amounts from up to five previous financial years if you meet the eligibility requirements. Your total super balance must generally have been less than $500,000 at the previous 30 June to use available carry-forward amounts.
Check your available unused concessional cap amount through ATO online services and enter it into the calculator’s optional Carry-Forward section.
What is Division 293 tax?
Division 293 is an additional 15% tax that can apply to some or all concessional super contributions of higher-income individuals when their Division 293 income and relevant concessional contributions exceed the $250,000 threshold.
It does not necessarily mean all of your super contributions are automatically taxed at an additional 15% once the threshold is crossed. The calculator provides an estimate of the potential Division 293 impact. Your actual Division 293 liability is determined by the ATO.