What is salary sacrifice into super?

Salary sacrifice is an arrangement where some of your pre-tax salary goes straight into your super instead of your bank account. That money is taxed at 15% on the way into super rather than at your usual marginal income-tax rate, which for most people is higher — so more of it ends up working for your retirement.

How much tax does it save?

It depends on your marginal tax rate. You save the difference between your marginal rate and the 15% contributions tax. This calculator shows it directly: the extra that lands in super versus the smaller drop in your take-home pay. If your marginal rate is at or below 15% (lower incomes), salary sacrifice doesn't save tax.

What is the concessional contributions cap?

Concessional (before-tax) contributions — employer super plus any salary sacrifice and personal deductible contributions — are capped each year: $30,000 in 2025-26 and $32,500 in 2026-27. Going over the cap means the excess is taxed at your marginal rate (less a 15% offset), so it's worth staying under it.

Does salary sacrifice reduce my employer's super?

No. Since 1 January 2020 your employer must pay the Super Guarantee (12%) on your full salary before any sacrifice. Salary sacrificing adds to your super on top of the employer's contributions — it doesn't reduce them.

What about high earners?

If your income plus concessional contributions is over $250,000, an extra 15% (Division 293) tax applies to some of those contributions. This calculator assumes the standard 15% and doesn't model Division 293, so high earners should treat the tax-saved figure as an upper bound.

Salary Sacrifice Super Calculator — Australia

See whether salary sacrificing into super is worth it. Enter your salary and how much you'd sacrifice before tax to compare your take-home pay, the extra that lands in super after the 15% contributions tax, and the tax you save.

Financial year

Gross annual salary

Salary sacrifice (per year, before tax)

Tax saved per year

FY2026-27

$0.00

$0.00 into super for $0.00 less take-home.

Your take-home

Without sacrifice$0.00

With sacrifice$0.00

Take-home cost− $0.00

Into super

Your sacrifice$0.00

Less 15% contributions tax− $0.00

Extra into super$0.00

Plus employer super (12%): $0.00 — unchanged by sacrificing.

Concessional cap

Total concessional (SG + sacrifice)$0.00

Cap (FY2026-27)$32,500.00

Remaining$32,500.00

Source & currency. ATO concessional contributions cap ($30,000 for 2025-26; $32,500 for 2026-27), 15% contributions tax, and 12% Super Guarantee on pre-sacrifice salary. Income tax uses Fairsum's verified resident rates for the selected year. Verified against the ATO on 2026-06-30.

Assumptions. Australian resident · concessional contributions taxed at a flat 15% · employer SG (12%) paid on your full salary · excludes Division 293 (extra 15% over ~$250,000 income) and the low income super tax offset · ignores the super maximum contribution base · doesn't track your existing contributions toward the cap · figures are rounded.

Disclaimer. This calculator provides a general estimate only and is not financial, taxation, or legal advice. It assumes your contributions stay within the concessional cap and the standard 15% contributions tax, and doesn't account for your personal circumstances, Division 293 (high earners), or the low income super tax offset. Super is preserved until you reach a condition of release (generally retirement). Rates and caps change each year. Your figures are calculated in your browser and aren't sent anywhere. For advice specific to your situation, consult a licensed financial adviser or the ATO.

Frequently asked questions

What is salary sacrifice into super?: Salary sacrifice is an arrangement where some of your pre-tax salary goes straight into your super instead of your bank account. That money is taxed at 15% on the way into super rather than at your usual marginal income-tax rate, which for most people is higher — so more of it ends up working for your retirement.
How much tax does it save?: It depends on your marginal tax rate. You save the difference between your marginal rate and the 15% contributions tax. This calculator shows it directly: the extra that lands in super versus the smaller drop in your take-home pay. If your marginal rate is at or below 15% (lower incomes), salary sacrifice doesn't save tax.
What is the concessional contributions cap?: Concessional (before-tax) contributions — employer super plus any salary sacrifice and personal deductible contributions — are capped each year: $30,000 in 2025-26 and $32,500 in 2026-27. Going over the cap means the excess is taxed at your marginal rate (less a 15% offset), so it's worth staying under it.
Does salary sacrifice reduce my employer's super?: No. Since 1 January 2020 your employer must pay the Super Guarantee (12%) on your full salary before any sacrifice. Salary sacrificing adds to your super on top of the employer's contributions — it doesn't reduce them.
What about high earners?: If your income plus concessional contributions is over $250,000, an extra 15% (Division 293) tax applies to some of those contributions. This calculator assumes the standard 15% and doesn't model Division 293, so high earners should treat the tax-saved figure as an upper bound.