Disclaimer: General 2026–27 estimate for Australian residents; contribution caps, Medicare levy, LISTO, Division 293 tax and individual circumstances are not calculated.
Estimate how salary sacrifice to super may change your taxable income using the calculator’s 2026–27 assumptions. The Simple Salary Sacrifice Calculator also estimates employer super, personal income-tax reduction, contributions tax and indicative net tax savings.
What Is a Salary Sacrifice Calculator?
A salary sacrifice calculator estimates how directing part of your pre-tax salary to super may affect taxable income and personal income tax.
Under a salary sacrifice arrangement, an employee agrees to receive less salary in exchange for an eligible benefit. This calculator focuses specifically on salary sacrificed to super. Vehicle arrangements and other packaged benefits may follow different calculations.
The calculator uses three inputs:
- Gross annual income
- Salary sacrifice to super
- Employer super contribution rate
It calculates income tax before and after salary sacrifice using programmed 2026–27 Australian resident tax brackets. It also estimates contributions tax at 15%.
For a broader salary and take-home-pay estimate, use the Simple Salary Calculator. The Australian Salary Calculator provides another salary-after-tax breakdown.
This is an independent calculator. It does not provide an ATO assessment, employer payroll calculation or approved salary-packaging arrangement.
How to Use the Salary Sacrifice Calculator
Step 1: Enter gross annual income
Enter your total yearly salary before income tax and before the proposed salary sacrifice. The calculator requires annual income rather than a weekly, fortnightly or monthly amount.
Step 2: Enter the salary sacrifice amount
Enter the amount of annual salary you propose to contribute to super through salary sacrifice.
The amount cannot be negative or greater than the entered gross income. The calculator does not check whether the proposed amount exceeds an applicable concessional contributions cap.
Step 3: Enter the employer super rate
The calculator uses a default employer super contribution rate of 12%. You can change the percentage if another rate applies.
Employer super is calculated separately. The displayed employer contribution does not include the additional salary sacrifice amount.
Step 4: Select Calculate
The results show:
- Estimated net tax savings
- Taxable income after salary sacrifice
- Employer super contribution
- Income tax before salary sacrifice
- Income tax after salary sacrifice
- Personal income-tax reduction
- Estimated 15% contributions tax
Use Reset to clear the values and restore the employer super rate to 12%.
The take home pay calculator can be used separately because this calculator does not display final weekly, fortnightly or monthly take-home pay.
The salary budget calculator may help you compare a possible reduction in cash salary with regular expenses.
How the Calculator Works
Taxable income after salary sacrifice is:
Taxable income = Gross annual income − Salary sacrifice
Employer super is estimated as:
Employer super = Gross annual income × Employer super rate
The calculator then applies its programmed 2026–27 Australian resident tax brackets to income before and after salary sacrifice.
Personal income-tax reduction is:
Income-tax reduction = Tax before sacrifice − Tax after sacrifice
Estimated contributions tax is:
Contributions tax = Salary sacrifice × 15%
The primary result is:
Estimated net tax savings = Income-tax reduction − Contributions tax
The calculator does not use one fixed marginal income-tax rate. This is important because a salary sacrifice amount may cross more than one tax bracket.
The calculation excludes Medicare levy, tax offsets, HELP repayments, LISTO, Division 293 tax, contribution caps and personal circumstances.
The Salary Tax Planning Calculator performs a different calculation by comparing tax before and after planned eligible deductions.
Employers can use the payroll calculator Australia separately when reviewing payroll costs. This salary sacrifice result should not be used as an employer payroll assessment.
Salary Sacrifice Calculation Example
Consider the calculator’s visible example:
- Gross annual income: A$85,000
- Salary sacrifice to super: A$10,000
- Employer super rate: 12%
First, calculate taxable income after the sacrifice:
A$85,000 − A$10,000 = A$75,000
Employer super is:
A$85,000 × 12% = A$10,200
For A$85,000, the programmed 2026–27 resident income-tax calculation is:
A$4,020 + (A$85,000 − A$45,000) × 30%
A$4,020 + A$12,000 = A$16,020
After the salary sacrifice, taxable income is A$75,000:
A$4,020 + (A$75,000 − A$45,000) × 30%
A$4,020 + A$9,000 = A$13,020
The personal income-tax reduction is:
A$16,020 − A$13,020 = A$3,000
Estimated contributions tax is:
A$10,000 × 15% = A$1,500
Estimated net tax savings are:
A$3,000 − A$1,500 = A$1,500
The displayed results are therefore:
- Taxable income after sacrifice: A$75,000.00
- Employer super contribution: A$10,200.00
- Income tax before sacrifice: A$16,020.00
- Income tax after sacrifice: A$13,020.00
- Personal income-tax reduction: A$3,000.00
- Estimated contributions tax: A$1,500.00
- Estimated net tax savings: A$1,500.00
The income calculator Australia can help organise other income separately before considering salary sacrifice.
What the Result Does Not Include
The calculator does not calculate:
- Medicare levy or Medicare Levy Surcharge
- Tax offsets or exemptions
- HELP and other study-loan repayments
- Division 293 tax
- Concessional contribution caps
- Existing super contributions
- Fund fees or investment returns
- Employer-specific payroll treatment
- Final take-home pay
The 15% contributions-tax amount is a simplified estimate. Actual treatment may depend on income, contribution limits and individual circumstances.
Official ATO salary-sacrificing guidance explains the requirements for establishing an effective arrangement with an employer.
The super retirement calculator can estimate possible long-term retirement outcomes separately. The current calculator does not project investment growth.
Salary Sacrifice to Super vs Vehicle Benefits
This calculator is designed for salary sacrificed to super. It does not calculate a novated lease, vehicle running costs or fringe-benefit treatment.
Use the car salary sacrifice calculator for a vehicle-related scenario.
Different salary-packaging benefits may have separate eligibility and tax rules. Confirm the arrangement with your employer and check current official information before making a financial decision.
Frequently Asked Questions
Q1: Does this calculator use a fixed marginal tax rate?
A: No. It estimates income tax before and after salary sacrifice using programmed 2026–27 resident tax brackets.
Q2: Does employer super include the sacrificed amount?
A: No. Employer super is calculated separately using gross income and the entered employer super rate.
Q3: Does the calculator show final take-home pay?
A: No. It shows taxable income, tax estimates, employer super, contributions tax and estimated net tax savings.
Q4: Does it include the Medicare levy?
A: No. Medicare levy and Medicare Levy Surcharge are excluded.
Q5: Does it check contribution caps?
A: No. Applicable contribution limits must be checked separately.
Q6: Can it calculate vehicle salary packaging?
A: No. A vehicle-specific calculator should be used for that arrangement.
Q7: Are the results guaranteed?
A: No. Results are estimates and may differ because of individual circumstances, contribution limits, employer policies and current law.