See how much salary sacrificing into super costs your take-home pay, how much more ends up in your super, and how much tax you save, using 2026–27 rates and the $32,500 concessional cap.
| Without | With sacrifice |
|---|
2026–27, no HECS-HELP debt, 12% employer super. "Better off" is the extra super after contributions tax minus the take-home pay you give up.
| Salary | Take-home falls by | Super grows by | Better off | Marginal rate incl. Medicare |
|---|---|---|---|---|
| $60,000 | $3,325 | $4,250 | $925 | 32% |
| $80,000 | $3,400 | $4,250 | $850 | 32% |
| $100,000 | $3,400 | $4,250 | $850 | 32% |
| $120,000 | $3,400 | $4,250 | $850 | 32% |
| $150,000 | $3,050 | $4,250 | $1,200 | 39% |
| $200,000 | $2,650 | $4,250 | $1,600 | 47% |
For most people earning over $45,000, yes, if you can afford to lock the money away until retirement. On a $100,000 salary, sacrificing $5,000 a year reduces take-home pay by about $3,400 but adds $4,250 to super after contributions tax, leaving you $850 better off.
There's no limit on how much you can sacrifice, but concessional contributions above the cap ($32,500 in 2026–27, including your employer's super) are taxed at your marginal rate. If your total super balance was under $500,000, you may be able to use unused cap amounts from the previous five years.
Yes, but by less than the amount you sacrifice, because the sacrificed amount isn't taxed as income. How much less depends on your marginal tax rate.
Salary sacrificed super counts as a reportable super contribution, which is added back to your repayment income. So it doesn't reduce your compulsory HELP repayment.
Yes. Since 1 January 2020 employers must calculate the super guarantee on your salary before the sacrifice, and can't count your sacrificed amount towards their super guarantee.
Salary sacrifice comes out of your pay before tax. A personal contribution is made from your after-tax money, and you can then claim a tax deduction for it in your tax return. Both count towards the same concessional cap and end up with a similar tax result; salary sacrifice just gives you the saving in each pay.
Sources: ATO key superannuation rates and thresholds (concessional contributions cap), Division 293 tax, and low income super tax offset. General information only, not financial advice.