Super calculator 2026–27
Your employer pays 12% of your salary into super on top of your pay. On $90,000 that is $10,800 a year. Salary sacrificing another $5,000 cuts your take-home by only $3,400, because it comes out before tax.
Super guarantee 2026–27
| Salary | Super guarantee (12%) | A fortnight | Total package |
|---|---|---|---|
| $50,000 | $6,000 | $230.77 | $56,000 |
| $70,000 | $8,400 | $323.08 | $78,400 |
| $90,000 | $10,800 | $415.38 | $100,800 |
| $120,000 | $14,400 | $553.85 | $134,400 |
| $150,000 | $18,000 | $692.31 | $168,000 |
| $200,000 | $24,000 | $923.08 | $224,000 |
| $300,000 | $32,500 | $1,249.98 | $332,500 |
The super guarantee rate is 12% for 2025–26, 2026–27 and later years. From 2026–27 the maximum contribution base is set per year rather than per quarter (it was $62,500 a quarter in 2025–26). It is the concessional cap divided by the super guarantee rate, rounded down, so super guarantee on a salary at the base uses up almost the whole $32,500 cap by itself.
Payday Super from 1 July 2026
From 1 July 2026 super guarantee is worked out on each employee's qualifying earnings every payday, and must reach your fund within 7 business days of the pay (20 business days for the first contribution for a new employee or fund). Before that, employers could pay quarterly. Check your super account: contributions should now show up shortly after each pay.
What salary sacrifice really costs
| Salary | Drop in take-home for $1,000 sacrificed | Tax saved |
|---|---|---|
| $50,000 | $665.00 | 33.5% |
| $70,000 | $680.00 | 32.0% |
| $90,000 | $680.00 | 32.0% |
| $120,000 | $680.00 | 32.0% |
| $150,000 | $610.00 | 39.0% |
| $200,000 | $530.00 | 47.0% |
Salary sacrifice comes out of your pay before income tax and the Medicare levy, so each dollar into super costs you less than a dollar of take-home pay. Your fund taxes concessional contributions when they arrive, so the benefit is the gap between that and your marginal rate. Salary sacrifice still counts for HELP and the Medicare levy surcharge, because it is a reportable super contribution.
Contribution caps
| 2025–26 | 2026–27 | |
|---|---|---|
| Concessional cap (super guarantee + salary sacrifice) | $30,000 | $32,500 |
| Non-concessional cap (after-tax contributions) | $120,000 | $130,000 |
| Division 293 threshold | $250,000 | $250,000 |
Division 293 for high earners
If your income plus concessional contributions is over $250,000, the ATO charges an extra 15% on the contributions above that line. On a $240,000 salary, taxable income of $239,000 plus $28,800 of super guarantee gives Division 293 tax of $2,670.
FAQ
Is super taken out of my pay?
No. Super guarantee of 12% is paid by your employer on top of your salary. Only salary sacrifice, which you choose, comes out of your pay, and it does so before tax.
How much super will my employer pay on $90,000?
$10,800 a year, which is $415.38 a fortnight under Payday Super.
What is the concessional cap for 2026–27?
$32,500, up from $30,000 in 2025–26. It covers super guarantee and salary sacrifice together.
Does salary sacrifice reduce my HELP repayment?
No. It lowers your taxable income, but it is added back as a reportable super contribution when HELP repayments and the Medicare levy surcharge are worked out.