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SUPER / 2026-27 / AUSTRALIA

Superannuation calculator

See the 12% super guarantee your employer pays in 2026–27, how much room is left under the $32,500 concessional cap, and what salary sacrificing would do to your tax and take-home pay.

Last verified: Methodology

Your details

01Salary

Salary is

02Salary sacrifice

Pre-tax salary paid into super instead of to you. Try 5,000 to see the effect.

Employer super

$10,800

a year at 12% ($900 a month)

Super guarantee per month
$900
Salary sacrifice
$0
Total concessional contributions
$10,800
Concessional cap left
$21,700
Over the concessional cap
$0
15% contributions tax in the fund
$1,620
Added to super after contributions tax
$9,180
Personal tax saved by salary sacrifice
$0
Fall in take-home pay
$0
Overall gain from salary sacrifice
$0
  • From 1 July 2026 employers pay super on each payday ("payday super"), at 12% of qualifying earnings including any salary you sacrifice.
  • Carry-forward of unused cap (total super balance under $500,000) and personal deductible contributions are not modelled.

Employer super: $10,800 a year at 12% ($900 a month)

Super contributions, 2026–27
LinePer yearPer month
Salary (qualifying earnings)$90,000$7,500
Employer super guarantee (12%)$10,800$900
Concessional contributions$10,800$900
15% contributions tax (paid by the fund)−$1,620−$135
Added to your super$9,180$765
Your $32,500 concessional cap
33%TAKE-HOME
  • Super guarantee$10,80033%
  • Cap left$21,70067%

$10,800

a year at 12% ($900 a month)

How it's calculated

  • Super guarantee. Your employer must pay 12% of your qualifying earnings into your super fund. From 1 July 2026 ("payday super") the amount arises on each payday rather than each quarter. Qualifying earnings include your ordinary time earnings and any salary you sacrifice into super, so sacrificing doesn't reduce what your employer pays.Federal Register of Legislation
  • Maximum contributions base. Super guarantee stops once your qualifying earnings from one employer reach $270,830 in the year: the concessional cap × 100 ÷ 12, rounded down to $10.
  • Concessional cap. Employer contributions and salary sacrifice together count towards the $32,500 concessional contributions cap for 2026–27. The cap started at $25,000 in 2017–18 and is indexed to average weekly ordinary time earnings in steps of $2,500.Federal Register of LegislationAustralian Bureau of Statistics
  • Contributions tax. Your fund pays 15% tax on concessional contributions as they go in.Federal Register of Legislation
  • Salary sacrifice. Sacrificed salary isn't taxed as income, so you save income tax and Medicare levy at your marginal rate, while the fund pays 15%. The calculator works out your 2026–27 tax on your salary with and without the sacrifice to show the real difference.

The formula

  1. Super guarantee = 12% × min(salary before sacrifice, maximum contributions base).
  2. If your salary is quoted including super: base salary = package ÷ 1.12.
  3. Concessional contributions = super guarantee + salary sacrifice; cap left = cap − concessional contributions.
  4. Added to super = concessional contributions × (1 − 15%).
  5. Tax saved = tax on full salary − tax on (salary − sacrifice); fall in take-home = sacrifice − tax saved.

Worked example

On a $90,000 salary your employer pays $10,800 a year, or $900 a month, leaving $21,700 of the concessional cap.

Sacrificing $5,000 a year cuts your personal tax by $1,600, so your take-home pay falls by only $3,400 while your super grows by $13,430 in total after contributions tax.

$90,000 salary with $5,000 salary sacrificeSUPER / 2026-27 / AUSTRALIA
LinePer yearPer month
Salary (qualifying earnings)$90,000$7,500
Employer super guarantee (12%)$10,800$900
Salary sacrifice$5,000$417
Concessional contributions$15,800$1,317
15% contributions tax (paid by the fund)-$2,370-$197
Added to your super$13,430$1,119

Assumptions and limitations

  • One employer, a full year. With two employers each pays super guarantee separately, each up to the maximum contributions base.
  • Tax comparison uses resident rates, salary only, with hospital cover. It includes HELP repayments if you tick the HELP option, since sacrificed amounts count as repayment income.
  • Not modelled: carry-forward of unused cap (available if your total super balance was under $500,000 on 30 June 2026), personal deductible contributions, non-concessional contributions, Division 293 tax for incomes over $250,000 (flagged only), and investment returns.
  • Over the cap, the excess is added to your assessable income and you get a 15% tax offset (ITAA 1997 s 291-15).
FAQ

Questions people ask

What is the super guarantee rate in 2026–27?

It is 12% of your qualifying earnings, the same as in 2025–26. Qualifying earnings are mainly your ordinary time earnings, such as salary, commissions and some allowances, plus any amount you salary-sacrifice into super. Overtime is usually not included. From 1 July 2026 employers have to pay it on each payday instead of quarterly, so it should reach your fund soon after each pay.

What is the concessional contributions cap for 2026–27?

The cap is $32,500, up from $30,000. It covers your employer's super guarantee, salary sacrifice and any personal contributions you claim as a tax deduction. The cap is indexed to average weekly ordinary time earnings and only moves in steps of $2,500. If your total super balance was under $500,000 on 30 June, you can also use unused cap amounts from the previous five years.

Is salary sacrificing into super worth it?

It usually reduces total tax when your marginal rate plus the Medicare levy is above the 15% tax the fund pays. In 2026–27 that starts once taxable income passes about $28,011, where the Medicare levy begins to phase in, and the saving grows from $45,000, where the 30% rate starts. The trade-off is that the money is locked in super until you reach preservation age and retire. Use the calculator to compare the drop in take-home pay with what goes into super.

Does salary sacrifice reduce my employer's super contribution?

No. Since 1 January 2020 an employer can't count your salary sacrifice towards the super guarantee it owes you. From 1 July 2026, under payday super, the super guarantee is worked out on qualifying earnings, which include the salary you sacrifice, so your employer pays 12% of your full salary before the sacrifice, up to the maximum contributions base. If your package includes super, the split is based on your salary before the sacrifice.

What is the maximum contributions base?

It is the most earnings your employer has to pay super guarantee on in a year: $270,830 for 2026–27. It equals the concessional cap times 100 divided by 12, rounded down to the nearest $10, so the most super guarantee you can receive from one employer roughly matches the concessional cap. Above it, your employer may still choose to contribute more.

What happens if I go over the concessional cap?

The excess is added to your assessable income and taxed at your marginal rate, and you receive a tax offset of 15% of the excess to account for the tax your fund has already paid. You can ask to release excess contributions from your fund to help pay the tax. Using carried-forward unused cap from earlier years can avoid going over if you are eligible.

Sources

  1. Federal Register of LegislationSuperannuation Guarantee (Administration) Act 1992 (compilation 1 July 2026) – 12% on qualifying earnings · retrieved 2026-10-16
  2. Federal Register of LegislationIncome Tax Assessment Act 1997 (compilation 27 August 2026) – LITO s 61-115, standard deduction s 25-130 · retrieved 2026-10-16
  3. Federal Register of LegislationIncome Tax Rates Act 1986 (compilation 1 July 2026), Schedule 7 – 2026-27 rates · retrieved 2026-10-16
  4. Australian Bureau of StatisticsAverage Weekly Earnings, Australia (indexation of thresholds and caps) · retrieved 2026-10-17
  5. Federal Register of LegislationMedicare Levy Act 1986 (compilation 1 July 2026) · retrieved 2026-10-16

Last verified: CalcBloc Editorial Team