Salary sacrifice calculator 2026-27 (super)
See what salary sacrificing into super does to your take-home pay, your tax and your super for 2026-27 or 2025-26. It checks your concessional contributions cap ($32,500 for 2026-27), works out your carry-forward unused cap from earlier years, and adds Division 293 tax if your income is over $250,000. The cap, carry-forward and Division 293 rules are tested against the ATO's own worked examples.
Everything runs in your browser. Nothing you type is sent anywhere or saved.
CalculatorCarry forwardWorked examplesRulesFAQ
Work out your carry-forward unused cap
Enter the concessional contributions shown for each year in myGov (ATO online services). Leave a year blank if you're not sure: it's treated as fully used, so the answer is never too high. Unused amounts expire after 5 years.
Worked examples
2026-27: salary $100,000, salary sacrifice $10,000 a year.
- Employer super = 12% × $100,000 = $12,000. Total concessional contributions = $22,000, under the $32,500 cap ($10,500 to spare).
- Tax + Medicare levy on $100,000 = $20,520 + $2,000 = $22,520. On $90,000 = $17,520 + $1,800 = $19,320. Tax saved: $3,200.
- Contributions tax in the fund = 15% × $10,000 = $1,500. Super goes up by $8,500, and take-home pay falls by $6,800 ($261.54 a fortnight).
- Overall gain = $3,200 − $1,500 = $1,700 a year.
2026-27 with carry forward: salary $120,000, salary sacrifice $30,000, $20,000 unused cap, balance under $500,000. Contributions = $14,400 + $30,000 = $44,400. Cap = $32,500 + $20,000 = $52,500, so nothing is excess. It uses $11,900 of the carried-forward amount. Tax saved = $28,920 − $19,320 = $9,600. Contributions tax $4,500, so the gain is $5,100.
ATO carry-forward example (Table 2): contributions of $3,000 in 2018-19 and 2019-20 and nil in 2020-21 and 2021-22, with balances of $480,000, $490,000, $505,000 and $490,000. Unused amounts accrue as $22,000, $22,000, $25,000 and $27,500. The maximum cap is $47,000 in 2019-20, only $25,000 in 2020-21 (balance over $500,000), and $96,500 in 2021-22. The calculator reproduces every figure.
ATO Division 293 example: Division 293 income $240,000 plus $15,000 of concessional contributions = $255,000, which is $5,000 over $250,000. Division 293 tax = 15% × $5,000 = $750.
Rules used
- Concessional cap: $32,500 for 2026-27; $30,000 for 2024-25 and 2025-26; $27,500 for 2021-22 to 2023-24; $25,000 for 2017-18 to 2020-21. It covers employer super guarantee, salary sacrifice and personal contributions you claim as a deduction.
- Carry forward: unused cap from 2018-19 onwards can be used from 2019-20 if your total super balance was under $500,000 on 30 June of the previous year. Each unused amount expires after 5 years. The oldest amounts are used first.
- Contributions tax: 15% in the fund. Division 293: another 15% on the lesser of your concessional contributions and the amount by which your income plus those contributions is over $250,000.
- Super guarantee: 12% from 1 July 2025. Since 2020, employers must work it out on your salary before salary sacrifice. Above the maximum contribution base, an employer can pay less. Change the rate if yours is different.
- Tax: resident rates, the low income tax offset and the 2% Medicare levy. Same engine as our tax refund calculator.
FAQ
Is salary sacrifice worth it?
Usually yes if your marginal tax rate is 30% or more, because sacrificed pay is taxed at 15% in super instead. On $100,000 in 2026-27, sacrificing $10,000 saves $3,200 in tax and Medicare levy, costs $1,500 in contributions tax, and leaves you $1,700 a year ahead. On low incomes the benefit is small or nil.
What is the concessional contributions cap for 2026-27?
$32,500, up from $30,000 in 2025-26. It includes your employer’s super guarantee, salary sacrifice and any personal contributions you claim a deduction for.
How does carry forward of unused concessional contributions work?
If your total super balance was under $500,000 on 30 June of the previous year, you can add unused cap amounts from up to 5 earlier years (from 2018-19 onwards) to this year’s cap. The ATO shows your unused amounts in myGov.
How much can I salary sacrifice without going over the cap?
Your cap minus your employer’s super guarantee and any other concessional contributions. On a $100,000 salary in 2026-27, with 12% super guarantee, that’s $32,500 − $12,000 = $20,500.
Does salary sacrifice reduce my super guarantee?
No. Since 1 January 2020, employers must calculate the super guarantee on your salary before any salary sacrifice. Your sacrificed amount can’t count towards the employer’s super guarantee either.
What happens if I go over the concessional cap?
The excess is included in your taxable income and taxed at your marginal rate, with a 15% tax offset for the contributions tax already paid. You can choose to release up to 85% of the excess from your fund.
Does salary sacrifice lower my HECS repayment?
No. Reportable super contributions, which include salary sacrifice, are added back to your repayment income for HELP. They’re also counted for the Medicare levy surcharge and some government payments.
Sources (checked 17 Oct 2026): ATO Contributions caps (incl. Table 2, unused concessional cap carry forward); ATO Division 293 tax on concessional contributions by high-income earners; ATO Tax rates: Australian residents; ATO Super guarantee rates.
General information, not tax or financial advice. Super is preserved until you meet a condition of release. Think about your own situation, and talk to your fund, the ATO or a licensed adviser before changing your contributions.