Super Calculator (2026-27)
How much super your employer must pay at 12%, whether you are under the $32,500 concessional cap, and what salary sacrifice really costs you after tax.
What salary sacrifice does to your pay
Salary sacrifice means asking your employer to pay part of your salary into super instead of to you, before income tax.
Assumptions
- Australian resident for the full year, 2026-27 resident tax rates, low income tax offset and the 2% Medicare levy (single, no private health surcharge). These are set by law, so you cannot change them here.
- Your whole salary is qualifying earnings from one employer, paid over the full 2026-27 year, and the annual maximum contribution base is applied to it once.
- No personal deductible contributions, no carried-forward unused cap and no HELP debt. If you have any of these, your result will differ.
- The figures cover one year only. Nothing here projects your balance into the future or recommends a super fund.
Questions people ask
How much super does my employer have to pay?
The super guarantee is 12% of your qualifying earnings, paid on top of your salary. From 1 July 2026 qualifying earnings replace ordinary time earnings and include any salary you sacrifice. On a $85,000 salary that is $10,200 a year.
Is there a limit on super guarantee?
Yes. Once your employer has paid you $270,830 of qualifying earnings in 2026-27 (the maximum contribution base, now set per year under Payday Super), it does not have to pay more super guarantee that year. The most the guarantee can be is $32,500.
What is the concessional contributions cap?
$32,500 a year for 2026-27. It counts your employer's super guarantee plus any salary sacrifice and personal contributions you claim a deduction for. Amounts above the cap are added to your taxable income.
Does salary sacrifice reduce my tax?
Yes. Sacrificed salary is paid into super before income tax, so it is taxed at 15% in the fund instead of your marginal rate plus the Medicare levy. Your take-home pay falls by less than the amount you sacrifice.
Can salary sacrifice reduce my employer super guarantee?
No. Salary you sacrifice still counts as qualifying earnings, so the guarantee is worked out on your salary before sacrifice and sacrificing cannot cut what your employer must pay.
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