Salary Sacrifice Super Calculator 2026–27
What salary sacrificing into super costs your take-home pay in 2026–27, how much more reaches your super, and the net gain after contributions tax.
Result
Better off overall: A$1,700.00Estimate
Money in super is locked away until preservation age. Your employer must still pay SG on the salary before the sacrifice.
- Cost to your take-home pay
- A$6,800.00Estimate
- Extra reaching your super after tax
- A$8,500.00Estimate
- Concessional contributions, including SG
- A$22,000.00Estimate
https://calcgallery.com/retirement-planning/salary-sacrifice-super-calculator/
Results are arithmetic on the returns, rates and horizons you enter, not a forecast and not investment, tax or retirement advice. The site supplies no expected return, inflation rate, contribution limit, tax rate or withdrawal rate. Real returns vary from year to year, and fees, taxes and the order of returns all change the outcome. Check anything that matters with a qualified adviser. Read the full disclaimer
How to use the Salary Sacrifice Super Calculator 2026–27
- Enter your salary before any sacrifice, and how much you would sacrifice into super in the year.
- Read the cost to your take-home pay, the extra that reaches your super after tax, and the overall gain.
The calculation
The page works out your take-home pay with and without the sacrifice using the 2026–27 rates, and the money that reaches super in each case.
cost to you = take-home without − take-home withadded to super = sacrifice − 15% contributions tax (− Division 293 if it applies)better off = added to super − cost to youYour employer’s 12% super guarantee is worked out on your salary before the sacrifice, so it doesn’t fall.
With your numbers
- Sacrificed salary is taxed at 15% in super instead of your marginal rate plus Medicare levy
Quick reference
Money in super is locked away until preservation age. Your employer must still pay SG on the salary before the sacrifice.
| Example | Better off overall |
|---|---|
| $100,000, $10,000 | A$1,700.00 |
| $60,000, $5,000 | A$925.00 |
| $150,000, $15,000 | A$3,530.00 |
| $250,000, $10,000 | A$3,200.00 |
| $200,000, $20,000 | A$5,520.00 |
| $40,000, $2,000 | A$115.00 |
Where the numbers come from
The fixed figures this calculator relies on, and the published source each one was checked against. How the calculators are built and checked
14 sources
ATO, Tax rates – Australian residents, https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents: "15c for each $1 over $18,200"
Used for
- Resident taxable income above this is taxed at the next rate.
ATO, Tax rates – Australian residents, https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents
Used for
- Resident taxable income above this is taxed at the next rate.
- Resident marginal tax rate for 2026–27.
ATO, Tax rates – Australian residents, https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents: "do not include the Medicare levy of 2%"
Used for
- Medicare levy.
ATO, Medicare levy reduction for low-income earners, https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy/medicare-levy-reduction/medicare-levy-reduction-for-low-income-earners
Used for
- Medicare levy low-income lower threshold, single (2025–26, the latest published).
- Medicare levy low-income upper threshold, single (2025–26).
ATO, Medicare levy reduction for low-income earners, https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy/medicare-levy-reduction/medicare-levy-reduction-for-low-income-earners (worked examples: $29,000 gives $98.90)
Used for
- Medicare levy shade-in rate on income above the lower threshold.
ATO, Low income tax offset, https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/tax-offsets/low-income-tax-offset
Used for
- Low income tax offset, maximum.
- LITO starts reducing above this.
- LITO reduction from $37,500 to $45,000.
- LITO second reduction starts above this.
- LITO reduction above $45,000.
ATO, Low income tax offset, https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/tax-offsets/low-income-tax-offset: "$325 minus 1.5 cents for every $1 above $45,000"
Used for
- LITO at $45,000.
ATO, Standard deduction for work-related expenses (from 2026–27)
Used for
- Standard deduction for work-related expenses, automatic for residents with labour income.
ATO, Super guarantee rates and thresholds, https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee: "1 July 2026 – 30 June 2027 12.00"
Used for
- Superannuation guarantee rate.
ATO, Super guarantee rates and thresholds, https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee: "2026–27 $270,830"
Used for
- Maximum super contribution base for the year (annual from 2026–27).
ATO, Understanding concessional and non-concessional contributions: "taxed in your super fund at the rate of 15%"
Used for
- Tax on concessional contributions in the fund.
ATO, Division 293 tax on concessional contributions by high-income earners
Used for
- Division 293 threshold: income plus concessional contributions above this.
ATO, Division 293 tax on concessional contributions by high-income earners: "15% of the excess over the threshold or the taxable super contributions, whichever is less"
Used for
- Division 293 additional tax rate.
ATO, Contributions caps, https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/contributions-caps: "From 1 July 2026… $32,500"
Used for
- Concessional contributions cap.
Common questions about the Salary Sacrifice Super Calculator 2026–27
- Why does salary sacrifice save tax?
- Sacrificed salary goes into super before income tax and is taxed at 15% in the fund instead of your marginal rate plus the 2% Medicare levy. On a $100,000 salary that is 15% instead of 32%, a saving of 17 cents on every dollar sacrificed.
- How much can I sacrifice?
- The concessional contributions cap is $32,500 from 1 July 2026, counting your employer's super guarantee and the sacrifice together. Unused cap from the last five years can be carried forward if your total super balance was under $500,000.
- What is Division 293 tax?
- If your income plus concessional contributions is over $250,000, an extra 15% applies to the contributions above that line, so they are taxed at 30% in all.
- Is it worth it for lower incomes?
- Below $45,000 the 15% contributions tax matches the tax rate on your salary, so there is little or no tax benefit, and the money is locked away until retirement. The page shows when the gain is close to zero.