Salary Sacrifice Super Calculator (2026–27)
Find the most you can salary sacrifice without exceeding your available concessional cap, then see the estimated take-home cost, contributions tax and long-term super balance.
Published by GrowThenDraw Editorial Team · Editorial policy · Methodology & sources
HELP repayment-income audit
Select the HELP option to include a compulsory repayment and reveal the repayment-income builder.
Super projection
| Year | Opening | Growth | Net contribution | Balance | Today's dollars |
|---|---|---|---|---|---|
| 1 | $150,000 | $7,950 | $24,990 | $182,940 | $178,478 |
| 2 | $182,940 | $9,696 | $24,990 | $217,626 | $207,139 |
| 3 | $217,626 | $11,534 | $24,990 | $254,150 | $236,004 |
| 4 | $254,150 | $13,470 | $24,990 | $292,610 | $265,090 |
| 5 | $292,610 | $15,508 | $24,990 | $333,108 | $294,419 |
| 6 | $333,108 | $17,655 | $24,990 | $375,753 | $324,011 |
| 7 | $375,753 | $19,915 | $24,990 | $420,658 | $353,885 |
| 8 | $420,658 | $22,295 | $24,990 | $467,943 | $384,062 |
| 9 | $467,943 | $24,801 | $24,990 | $517,734 | $414,564 |
| 10 | $517,734 | $27,440 | $24,990 | $570,164 | $445,411 |
| 11 | $570,164 | $30,219 | $24,990 | $625,372 | $476,624 |
| 12 | $625,372 | $33,145 | $24,990 | $683,507 | $508,226 |
| 13 | $683,507 | $36,226 | $24,990 | $744,723 | $540,237 |
| 14 | $744,723 | $39,470 | $24,990 | $809,183 | $572,681 |
| 15 | $809,183 | $42,887 | $24,990 | $877,060 | $605,580 |
| 16 | $877,060 | $46,484 | $24,990 | $948,534 | $638,956 |
| 17 | $948,534 | $50,272 | $24,990 | $1,023,796 | $672,834 |
| 18 | $1,023,796 | $54,261 | $24,990 | $1,103,048 | $707,237 |
| 19 | $1,103,048 | $58,462 | $24,990 | $1,186,499 | $742,188 |
| 20 | $1,186,499 | $62,884 | $24,990 | $1,274,374 | $777,713 |
Calculation audit trail
The opening example is generated by the shared salary-sacrifice engine. It shows how employer super uses the concessional cap before the voluntary amount, then keeps tax, HELP and contributions tax as separate calculations.
Opening verification example
$120,000 annual salary, 12% employer super, $15,000 planned salary sacrifice and $200,000 prior-30-June super balance.
- Employer super
- $14,400
- Personal cap available
- $32,500
- Maximum safe sacrifice
- $18,100
- Income tax + Medicare saved
- $4,800
- Contributions tax
- $4,410
- Net extra in super
- $12,750
Boundary checks maintained with the engine
- Employer Super Guarantee and other concessional amounts use the current cap before salary sacrifice.
- Carry-forward amounts are consumed oldest first and stop being available at the prior-30-June $500,000 balance boundary.
- The Division 293 lesser-of test and ordinary contributions tax remain separate from personal income-tax savings.
- Reportable salary sacrifice is added back for HELP repayment income, so the model does not manufacture a HELP saving.
Rule set reviewed 2 August 2026. Read the broader calculation methodology and the official sources below.
HELP repayment-income verification
The engine starts with $105,000 taxable income after the modelled sacrifice, adds back $15,000 of reportable salary sacrifice, then adds $8,000 of reportable fringe benefits, $5,000 of net investment loss and $2,000 of exempt foreign employment income. Repayment income is therefore $135,000, producing an estimated compulsory repayment of $9,926.
The before-and-after HELP amounts are identical in this salary-sacrifice example: reportable salary sacrifice is added back, so the tool shows $0 of manufactured HELP saving.
This calculator starts with employer super, not a blank cap
The concessional cap applies to the combined total of employer contributions, salary sacrifice and personal contributions you claim as a tax deduction. This calculator estimates employer super first, adds any other concessional amounts you enter, and only then solves the remaining salary-sacrifice room.
For 2026–27 the general concessional contributions cap is $32,500 and the Super Guarantee rate is 12%. The maximum contribution base can limit compulsory employer super for higher salaries, so superable salary is editable rather than assumed to equal every dollar of remuneration.
Carry-forward cap room is personal and expires
If your total super balance immediately before the financial year is below $500,000, you may be able to use unused concessional cap amounts from the previous five years. The model consumes the oldest entered amount first because unused amounts expire after five years.
Use ATO Online Services or myGov to copy your actual unused amounts. The calculator cannot discover contributions already received by another fund, late employer payments or a notice of intent that has not been processed.
Tax saved is not the same as cash added to super
Salary sacrifice generally reduces taxable salary, but concessional contributions are normally taxed at 15% in the fund. Division 293 can add another 15% to some or all low-tax contributions when income and contributions cross $250,000.
HELP repayment income combines taxable income excluding any assessable FHSS released amount, reportable fringe benefits, total net investment loss, reportable super contributions and exempt foreign employment income. The optional builder keeps those amounts visible instead of treating salary as repayment income by itself.
Salary sacrifice is a reportable super contribution and is added back. That is why this model does not promise that salary sacrifice will reduce a compulsory HELP repayment. Medicare levy low-income reductions, family thresholds and the Medicare levy surcharge are outside the estimate.
Frequently asked questions
What is the concessional contributions cap for 2026–27?
The general concessional contributions cap is $32,500. Employer super, salary sacrifice and personal contributions claimed as a deduction all use the same cap.
How much salary sacrifice can I make each pay?
The result shows annual, monthly, fortnightly and weekly amounts after estimated employer super and other concessional contributions. Confirm payroll cut-off dates and contributions already received before changing your arrangement.
Can I use unused super caps from earlier years?
Potentially. Your total super balance immediately before the financial year must be below $500,000, and only unused amounts from the previous five years are available.
Does salary sacrifice reduce HELP repayments?
Generally not in this model because reportable employer super contributions are added back when calculating repayment income. Use the HELP builder for reportable fringe benefits, total net investment loss, other reportable super contributions and exempt foreign employment income; the ATO assessment remains authoritative.
Does this include Division 293 tax?
Yes. It estimates the extra 15% tax on the lesser of low-tax contributions and the amount by which Division 293 income plus those contributions exceeds $250,000.
Rules verified 2 August 2026 against official Australian sources:
- MoneySmart: super contribution caps and optimiser
- ATO: contribution caps, carry-forward rules and tax
- ATO: Division 293 tax
- ATO: First Home Super Saver scheme
- StudyAssist: 2026–27 compulsory repayment method
- ATO: HELP repayment-income components and thresholds
Educational estimate only—not financial, credit or tax advice. Confirm current rules, eligibility and account data with the ATO, your fund, lender or a licensed professional.