Salary Sacrifice Calculator
Your Salary Sacrifice Summary
| Taxable income after sacrifice | $90,000.00 |
| Income tax (without sacrifice) | $20,788.00 |
| Income tax (with sacrifice) | $17,788.00 |
| Total tax saving | $3,200.00 |
| Super contributions tax (15%) | $1,500.00 |
| Amount added to your super | $8,500.00 |
| Take-home pay (without sacrifice) | $77,212.00 |
| Take-home pay (with sacrifice) | $70,412.00 |
| Reduction in take-home pay | $6,800.00 |
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Frequently Asked Questions
What is salary sacrifice in Australia?
Salary sacrifice (also called salary packaging) is an arrangement where you agree with your employer to forgo part of your pre-tax salary in exchange for benefits — most commonly extra super contributions. Because contributions come from pre-tax income, you pay less income tax.
How much can I salary sacrifice to super in 2026?
The concessional (before-tax) contributions limit is $30,000 per year. This includes both employer super guarantee contributions (12%) and any salary sacrifice amounts. If you exceed this limit, the excess is included in your assessable income and taxed at your marginal rate.
What is the tax benefit of salary sacrificing to super?
Super contributions are taxed at 15% (or 30% for high income earners under Division 293). If your marginal tax rate is 32.5% or higher, you save the difference. For example, on a $45,001–$120,000 income, each dollar sacrificed saves approximately 17.5 cents in tax (32.5% − 15%).
What is Division 293 tax?
Division 293 is an extra 15% tax on concessional super contributions for individuals whose income plus super contributions exceed $250,000. This brings their effective super tax rate to 30%, reducing but not eliminating the benefit of salary sacrifice.
Can I access my salary sacrificed super early?
Generally no. Salary sacrificed super is subject to the same preservation rules as all super — you cannot access it until you reach your preservation age (60 for most people born after 1964) and satisfy a condition of release such as retirement. Limited early access applies in cases of severe financial hardship or terminal illness.