Salary sacrificing into super reduces your taxable income and boosts your super balance — often at a lower net cost than you might expect. Use this calculator to see exactly how much tax you save and what it costs in take-home pay.
Salary Sacrifice Super Calculator
How Salary Sacrifice Saves Tax
When you salary sacrifice into super, the sacrificed amount is:
- Removed from your taxable income — you pay income tax on a lower salary
- Contributed to super as a concessional contribution — taxed at 15% inside the fund
Because most workers pay more than 15% on their marginal income (19%, 32.5%, 37%, or 45%), the difference between your marginal rate and 15% is the effective tax saving.
Example — $90,000 salary, $10,000 salary sacrifice:
- Marginal rate at $90,000: 32.5% + 2% Medicare = 34.5%
- Super contributions tax: 15%
- Tax saving per dollar sacrificed: 34.5% − 15% = 19.5 cents in every dollar
- Total saving on $10,000: $1,950 in income tax saved
- The $10,000 goes into super — $8,500 after the 15% contributions tax
- Take-home pay reduces by $10,000 × (1 − 34.5%) = $6,550
You give up $6,550 in take-home pay to put $8,500 into super. The “extra” $1,950 is pure tax saving.
The Concessional Cap — What You Must Watch
Total concessional contributions (employer SG + salary sacrifice + personal deductible) must not exceed $30,000 in FY2025–26.
| Salary | Employer SG (12%) | Available Salary Sacrifice Room |
|---|---|---|
| $100,000 | $12,000 | $18,000 |
| $150,000 | $18,000 | $12,000 |
| $200,000 | $24,000 | $6,000 |
| $250,000+ | $30,000 | $0 (cap met by SG alone) |
At high salaries, your employer’s SG alone can approach or exceed the $30,000 cap. Always check your available room before setting up salary sacrifice. See Excess Concessional Contributions.
How to Set Up Salary Sacrifice
- Talk to your employer’s HR or payroll team — not all employers offer salary sacrifice for super
- Complete your employer’s salary sacrifice agreement (varies by organisation)
- Specify the dollar amount or percentage to be sacrificed per pay period
- Monitor your year-to-date concessional contributions via myGov to ensure you stay within the $30,000 cap
See also: Super Calculators. For further guidance, see Salary Sacrifice Super Explained and Concessional Contributions. For advice tailored to your situation, speak with a licensed financial adviser through MoneySmart.