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Super Contributions & Salary Sacrifice

See how putting some of your pay into super before tax could change your take-home pay, tax bill and super balance. Includes contribution limits and extra tax for high earners.

How this tool works

Reviewed 6 September 2026. ATO Concessional Contributions Cap ($30,000) from 1 July 2024, 12.0% Super Guarantee from 1 July 2025, and Division 293 tax benchmarks.

Calculation outline

  1. Calculates employer Superannuation Guarantee (SG) at 12.0% (or 11.5% for prior year) subject to the ATO Maximum Super Contribution Base ($67,000/quarter).
  2. Models pre-tax salary sacrifice deductions and tests combined contributions against the $30,000 annual concessional cap.
  3. Applies 5-year carry-forward unused concessional caps for individuals whose Total Super Balance (TSB) was under $500,000 as at 30 June prior.
  4. Evaluates Division 293 tax (additional 15% contributions tax on income + low-tax contributions exceeding $250,000).
  5. Computes take-home pay reduction vs net super fund balance boost, demonstrating net annual tax savings (Marginal Tax Rate + Medicare Levy vs 15% or 30% super tax).

Worked example

Example: An employee earning $120,000 salary sacrifices $500/month ($6,000/year). With an employer SG of $14,400 (12%), total concessional contributions are $20,400 (well within the $30,000 cap). Because the employee is in the 32% marginal tax bracket, take-home pay drops by only ~$340/month (~$4,080/yr), while their super balance increases by $5,100 after 15% fund tax—producing an instant annual tax saving of $1,020 and a compounding long-term boost.

Limits

  • Assumes employer allows salary sacrifice arrangements and calculates SG on the pre-sacrifice base salary (ordinary times earnings).
  • Excess concessional contributions beyond the available cap are taxed at the marginal tax rate with a 15% tax offset.

Sources

This tool provides general information and illustrative estimates only. It does not consider your objectives, financial situation or needs and is not personal financial, tax or legal advice.