Is the amount in my super the same for both?

Yes. The same dollar amount (before 15% contributions tax) goes in; after 15% tax in the fund, the amount in super is identical.

Why would I use after-tax if I have salary sacrifice?

You might get a bonus or extra income during the year and want to add it to super and claim a deduction. Or your employer might not offer salary sacrifice.

Does after-tax mean I pay more tax?

No. Once you claim the deduction, your taxable income is reduced by the same amount as with salary sacrifice, so your total tax is the same. You get a refund because more was withheld during the year.

Salary Sacrifice vs After-Tax Super

Compare putting the same amount into super as salary sacrifice or as an after-tax contribution with a deduction

The amount that ends up in your super (after 15% contributions tax) is the same either way. The difference is cash flow and when you need the money.

Your numbers

Same concessional amount in both options

Annual salary

Concessional amount ($/year)

Amount going into super (before 15% contributions tax in the fund)

Tax year

Comparison

Same amount in super (after 15% contributions tax): $4,250

Salary sacrifice

Take-home: $58,658

Amount goes from pay to super; no cash out of pocket during the year.

After-tax + deduction

Take-home during year: $61,933

You contribute $5,000 from your bank to super.

Refund when you claim deduction: $1,725

Effective take-home (after refund): $58,658

How to Use This Calculator

1Enter your annual salary and the amount you want to add to super (concessional)
2Compare take-home pay: salary sacrifice (automatic from pay) vs after-tax (you pay from bank, then get a refund when you claim the deduction)
3Notice that the amount in super after 15% tax is the same in both cases

What’s the difference?

Salary sacrifice: your employer pays the amount into super from your pre-tax salary. You never see it in your pay; tax is calculated on the reduced amount.

After-tax + deduction: you contribute from your bank account (after tax has been withheld from your pay). You then lodge a notice of intent to claim a tax deduction with your fund and claim the deduction in your tax return. You get a refund. The net result in super is the same; the difference is you need to have the cash during the year, then get the refund at tax time.

When to use which

Salary sacrifice: Easier if your employer offers it; no need to have cash upfront; consistent from each pay.
After-tax + deduction: Useful if your employer doesn’t offer sacrifice, or you get a lump sum (e.g. bonus, side income) and want to add it to super and claim a deduction. You must lodge the notice of intent with your fund before lodging your tax return.
Concessional cap: Both count toward your concessional contributions cap ($30,000 for 2024-25). Employer SG + sacrifice or deduction must stay under the cap.

Notice of intent

•Lodge your notice of intent to claim a deduction with your super fund before you lodge your tax return (and within the required time limits).
•Once you claim a deduction, that contribution is concessional and counts toward the cap; the fund will deduct 15% contributions tax.

Frequently Asked Questions

Official Sources

Estimates only. Not financial or tax advice. Full disclaimer for your rights and our limitations of liability.

Rates and thresholds last updated for the 2024–25 financial year.

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