Superannuation, 2026-27
Super and salary sacrifice calculator
Your 12% super guarantee, your salary from a package including super, and what salary sacrifice costs your take-home pay.
Earnings
Deductions
Paid by your employer on top
Over 26 fortnights, about $12,948 is withheld from your pay. You owe $12,600 for 2026-27, so about $348 would come back when you lodge your tax return, if nothing else changes.
Rules checked 20 October 2026 against the ATO's 2026-27 resident tax rates, low income tax offset, Medicare levy, study loan and super guarantee pages, and PAYG withholding Schedules 1 and 8. How we check.
For an Australian resident for tax with one job, no other income or fringe benefits, treated as single for the Medicare levy, with the $1,000 standard deduction for work-related expenses and no other deductions. Foreign residents and working holiday makers are not modelled. Why your payslip differs from your tax bill.
These figures are estimates based on the information you entered and the 2026-27 rates and thresholds published by the Australian Taxation Office, with the Medicare levy low-income thresholds for 2025-26, the latest published. They are general information, not tax, financial or legal advice. Your actual pay and tax can differ, for example because of other income, deductions, your family situation, allowances, salary packaging or how your employer runs payroll. Check your payslip, or ask your employer, a registered tax agent or the ATO, before relying on them.
Your tax for 2026-27
Your super for 2026-27
What salary sacrifice costs you
Before any Division 293 tax or low income super tax offset. Contributions above the cap can mean extra tax.
Your employer pays 12% on top of your salary
The super guarantee is 12% of an employee's qualifying earnings, the rate for 2025-26, 2026-27 and later years. Qualifying earnings are your ordinary time earnings plus items such as commissions and salary sacrificed into super, so salary sacrifice does not reduce the super guarantee. ATO: Super guarantee.
From 1 July 2026, under Payday Super, employers pay it each payday, and the ATO says it must reach your fund within 7 business days of payday (with some exceptions, such as new employees). ATO: About Payday Super; Treasury Laws Amendment (Payday Superannuation) Act 2025.
Super guarantee is only due on qualifying earnings up to the maximum contribution base, $270,830 for 2026-27, worked out for the whole year from 1 July 2026. At that point the minimum is $32,499.60. ATO: Maximum contributions base.
A package including super splits 100 to 12
If your salary is quoted as a package or total remuneration including super, 12/112 of it is super. A $112,000 package is a $100,000 salary plus $12,000 super. Above $303,329.60, where super guarantee reaches the maximum contribution base, this calculator takes off $32,499.60 of super; your contract may split it differently.
Salary sacrifice cuts your tax but counts towards the cap
- Salary sacrificed into super is not assessable income and is not taxed through your pay. Your fund taxes it at 15% instead. ATO: Salary sacrificing super.
- It is an employer contribution on top of the super guarantee, and it is a reportable super contribution: it still counts in your HELP repayment income, your income for the Medicare levy surcharge and Division 293.
- Your super guarantee and salary sacrifice together count towards the concessional contributions cap, $32,500 from 1 July 2026. Contributions above the cap are included in your taxable income and taxed at your marginal rate. If your total super balance was under $500,000 on 30 June of the previous year, you may be able to use unused cap amounts from the last five years. ATO: Contributions caps.
- If your adjusted taxable income is $37,000 or less, you may get the low income super tax offset: a refund into your super of the tax paid on your eligible concessional contributions, up to $500. The ATO pays it automatically if you are eligible and your fund has your tax file number. ATO: Government contributions (low income super tax offset).
- If your income and concessional contributions together are above $250,000, Division 293 tax adds 15% on the lesser of the excess and your contributions. The ATO assesses it after you lodge. ATO: Division 293 tax.
Salary sacrificing $5,000 at common salaries
| Salary | Super guarantee | Take-home a fortnight | With $5,000 sacrificed | Cost to take-home a year |
|---|---|---|---|---|
| $60,000 | $7,200.00 | $1,950.58 | $1,822.69 | $3,325.00 |
| $80,000 | $9,600.00 | $2,469.23 | $2,338.46 | $3,400.00 |
| $100,000 | $12,000.00 | $2,992.31 | $2,861.54 | $3,400.00 |
| $120,000 | $14,400.00 | $3,515.38 | $3,384.62 | $3,400.00 |
| $150,000 | $18,000.00 | $4,262.31 | $4,145.00 | $3,050.00 |
| $200,000 | $24,000.00 | $5,407.69 | $5,305.77 | $2,650.00 |
Into super after the fund's 15% contributions tax, $5,000 becomes $4,250.
Salary after tax
More tools
- HECS and HELP repaymentsYour compulsory repayment under the 2026-27 marginal system.
- Hourly payTake-home pay from an hourly rate, and the $26.44 national minimum wage.
- Tax rates 2026-27Resident tax brackets, the low income tax offset and what changed on 1 July 2026.
- Medicare levyThe 2% levy, the low-income thresholds and the surcharge.
- Why your payslip differsThe tax taken from each pay against the tax you finally owe.