How much can I salary sacrifice to super 2025-26 Australia?
Quick answer: for 2025-26, the standard concessional cap is $30,000.00. A quick first estimate of extra salary sacrifice room is cap minus employer SG. That means higher salaries usually have less room before they hit the cap.
Quick formula
Start with $30,000.00, subtract employer SG at 12%, then subtract any other concessional contributions you expect to make.
Salary sacrifice room by salary
| Salary | Employer SG | Approx extra salary sacrifice room |
|---|---|---|
| $70,000.00 | $8,400.00 | $21,600.00 |
| $90,000.00 | $10,800.00 | $19,200.00 |
| $120,000.00 | $14,400.00 | $15,600.00 |
| $150,000.00 | $18,000.00 | $12,000.00 |
| $200,000.00 | $24,000.00 | $6,000.00 |
| $250,000.00 | $30,000.00 | $0.00 |
What changes the answer
- Carry-forward unused concessional caps can increase your effective room.
- High salaries can use up most or all of the standard cap through employer SG alone.
- If Division 293 applies, extra salary sacrifice can still help, but the tax benefit is smaller.
Run the salary sacrifice calculator
Turn the cap estimate into an actual take-home versus super comparison.
Open the full super caps guide
Use the broader reference page for carry-forward, non-concessional caps and excess rules.
Check Division 293 next
If your income is high, confirm whether the extra super tax changes the trade-off.
FAQ
How much can I salary sacrifice to super in 2025-26?
For most employees, the starting formula is $30,000.00 minus employer SG contributions. The answer is smaller if you already make other concessional contributions.
Does employer super count towards the salary sacrifice limit?
Yes. Employer SG counts towards the concessional cap, so it reduces how much extra salary sacrifice room you have.
Can carry-forward contributions increase the amount?
Possibly. If your total super balance and prior unused cap position allow it, carry-forward rules can let you go above the standard annual cap.
Tax Accuracy & Sources
This page gives a planning estimate for 2025-26 salary sacrifice room using the standard concessional cap. It does not calculate your exact carry-forward position.