Salary Sacrifice Calculator Australia
Estimate how pre-tax salary sacrifice into superannuation changes your take-home pay and tax bill in FY 2026–27, including the $32,500 concessional contributions cap and the effect on HELP/HECS and Medicare Levy Surcharge thresholds.
Paid by your employer on top of your salary — not deducted from your pay. Total package: $112,000.00.
| Pay period | Gross income | Take-home pay | Employer super |
|---|---|---|---|
| Annual | $100,000.00 | $70,680.00 | $12,000.00 |
| Monthly | $8,333.33 | $5,890.00 | $1,000.00 |
| Fortnightly | $3,846.15 | $2,718.46 | $461.54 |
| Weekly | $1,923.08 | $1,359.23 | $230.77 |
With vs Without Salary Sacrifice
| Measure (annual) | No sacrifice | Sacrificing $10,000 | Difference |
|---|---|---|---|
| Taxable income | $100,000.00 | $90,000.00 | −$10,000.00 |
| Tax + Medicare + HELP | $22,520.00 | $19,320.00 | −$3,200.00 saved |
| Take-home pay | $77,480.00 | $70,680.00 | −$6,800.00 |
| Into super (employer + sacrifice) | $12,000.00 | $22,000.00 | +$10,000.00 |
Net benefit ≈ income tax saved minus take-home reduction — the sacrifice works when the 15% super contributions tax beats your marginal rate. Watch the $32,500 concessional cap (includes employer SG).
How Your Pay Is Calculated
- 1.Annualise Gross Pay: Convert your pay cycle amount to annual gross salary using your weekly hours and paid weeks.
- 2.Deduct Pre-Tax Items: Subtract salary sacrifice to super and eligible work deductions to find taxable income.
- 3.Apply ATO Tax Brackets: Calculate marginal income tax for FY 2026–27 and apply LITO if eligible.
- 4.Medicare & HELP: Subtract the 2% Medicare levy and marginal HELP/HECS repayment to arrive at net take-home pay.
- 5.Employer Super (12%): Calculated separately on Ordinary Time Earnings and paid to your super fund.
Sacrificed amounts are Reportable Employer Super Contributions — added back for HELP/HECS Repayment Income and MLS thresholds — so the benefit is real income tax saved, but not a lower repayment income.
Why Sacrificing Into Super Saves Tax
Each dollar salary-sacrificed into super avoids your marginal income tax rate (up to 45% + 2% Medicare) and is instead taxed at 15% inside the fund. A worker on a 30% marginal rate keeps about 85 cents per sacrificed dollar in super versus roughly 68 cents as cash — subject to the concessional cap.
Caps, RESC and Threshold Side-Effects
The FY 2026–27 concessional cap is $32,500 and already includes your employer’s 12% SG. Sacrificed super is added back as Reportable Employer Super Contributions when the ATO computes Repayment Income for HELP/HECS and the Medicare Levy Surcharge, so it will not reduce those obligations.
Frequently Asked Questions
How much can I salary sacrifice into super in 2026–27?+−
Up to $32,500 total concessional contributions, minus what your employer already contributes at 12% SG — on a $100,000 base that leaves roughly $20,500 of voluntary sacrifice headroom.
Does salary sacrifice reduce HELP/HECS repayments?+−
No — sacrificed super is added back into Repayment Income, so compulsory HELP repayments are calculated as if you had not sacrificed it.
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