Super Contribution Optimizer
Find the optimal salary sacrifice amount to maximise your tax saving. Covers concessional cap, carry-forward unused amounts, government co-contribution, and Division 293 for high earners.
Your pre-tax salary (excluding super).
The carry-forward test uses your balance at 30 June of the previous financial year, not today's balance (must be under $500,000).
Auto-calculated at 12% of income, capped at the maximum contribution base.
Any existing pre-tax super contributions you already make.
Check your unused cap on ATO Online via myGov → Super → Carry-forward amounts.
Recommended extra salary sacrifice$21,700.00/yr
Per fortnight$834.62
Net tax saving$3,689.00/yr
Your marginal rate30%
Available cap space$21,700.00
Current vs Optimised Strategy
| Current | Optimised | Difference | |
|---|---|---|---|
| Salary Sacrifice | $0.00 | $21,700.00 | +$21,700.00 |
| Total Concessional | $10,800.00 | $32,500.00 | |
| Income Tax | $17,520.00 | $11,010.00 | −$6,510.00 |
| Medicare Levy | $1,800.00 | $1,366.00 | −$434.00 |
| Super Contributions Tax | $1,620.00 | $4,875.00 | +$3,255.00 |
| Take-Home Pay | $70,680.00 | $55,924.00 | −$14,756.00 |
| Net Tax Benefit | $3,689.00/yr |
Your Action Plan
- Step 1.Set up salary sacrifice of $834.62/fortnight ($21,700.00/year) with your payroll
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Next best steps
Salary sacrifice math by tax bracket
Each dollar diverted from after-tax salary to super is taxed at 15% inside the fund instead of at your marginal rate. The bigger your marginal-to-super gap, the more you save per dollar contributed.
| Marginal rate | Super tax | Net saving per $1,000 |
|---|---|---|
| 15% ($18,201 – $45,000) | 15% | $0 |
| 30% ($45,001 – $135,000) | 15% | $150 |
| 37% ($135,001 – $190,000) | 15% | $220 |
| 45% ($190,001+) | 15% | $300 |
| 45% with Div 293 (income + super > $250,000) | 30% | $150 |
Where the optimiser looks for room
→ Current-year cap — The $32,500 concessional cap minus your employer SG. For most salaries, leaves $15k–$25k of salary-sacrifice headroom.
→ Carry-forward room — Unused cap from the past five FYs, available if your 30-Jun-2025 TSB was under $500,000. Useful for catching up after lower-earning years.
→ Co-contribution boost — If your income is below $64,293, a small after-tax contribution unlocks the government match — up to $500 of free money.
→ Div 293 ceiling — Past $250k of income + concessional contributions, contributions tax doubles to 30%. The optimiser flags when extra sacrifice pushes you over.
FAQ
How much can I salary sacrifice to super in 2026-27?
The concessional (pre-tax) contributions cap for 2026-27 is $32,500. This includes your employer's super guarantee (12%) and any salary sacrifice. If your total super balance was under $500,000 on 30 June 2026, you can also use unused cap amounts from the previous 5 years.
Is salary sacrifice worth it on a low income?
If your marginal tax rate is 15% (income $18,201-$45,000), the net benefit of salary sacrifice is small since super contributions are taxed at 15%. You may be better off making after-tax contributions to get the government co-contribution - up to $500 free money.
What is the government super co-contribution?
If your income is below $64,293 (2026-27) and you make a personal after-tax super contribution, the government matches 50 cents per dollar up to $500. The full $500 match is available for incomes up to $49,293, then reduces for higher incomes.
What is carry-forward (unused concessional cap)?
Unused concessional cap amounts from 2018-19 onwards can be carried forward for up to 5 financial years, if your total super balance was under $500,000 just before the start of the financial year you use them in (that is, at the end of the previous 30 June). This lets you make a larger one-off contribution in a high-income year.
What is Division 293 tax?
Division 293 is an additional 15% tax on concessional super contributions for high-income earners. It applies when your income plus concessional contributions exceeds $250,000. This means your super contributions are effectively taxed at 30% instead of 15%.
How do I set up salary sacrifice?
Contact your employer's payroll department and ask to redirect a fixed amount per pay period from your pre-tax salary to your super fund. The amount will be deducted before income tax is calculated, reducing your taxable income.
How do I check my unused concessional cap?
Log in to myGov, go to the ATO section, then select Super - Information - Carry-forward concessional contributions. It shows your unused amounts for each of the past 5 years.
Does this calculator account for the Medicare levy?
Yes. Salary sacrifice reduces your taxable income, which also reduces your Medicare levy (2% of taxable income). The net tax saving shown includes both income tax and Medicare levy reductions.
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Tax Accuracy & Sources
Tax year: 2026-27
This calculator uses 2026-27 ATO tax rates, super guarantee rate (12%), concessional cap ($32,500), and co-contribution thresholds. It does not account for non-concessional contributions, spouse contribution offsets, or SMSF-specific rules.
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