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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.
Amount going into super (before 15% contributions tax in the fund)
Without appropriate cover the Medicare levy surcharge applies above $105,000. Contributing to super does not avoid it — income for surcharge purposes adds reportable super contributions back.
Same amount in super (after 15% contributions tax): $4,250
Salary sacrifice
Take-home: $60,800
Amount goes from pay to super; no cash out of pocket during the year.
After-tax + deduction
Take-home during year: $64,200
You contribute $5,000 from your bank to super.
Refund when you claim deduction: $1,600
Effective take-home (after refund): $60,800
This calculator is not intended to be relied on for the purposes of making a decision in relation to a financial product. Before you make a financial decision, consider obtaining advice from someone who holds an Australian Financial Services Licence. We do not, and we cannot advise you.
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.
Yes. The same dollar amount (before 15% contributions tax) goes in; after 15% tax in the fund, the amount in super is identical.
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.
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.
No, and neither route helps. Income for surcharge purposes is your taxable income plus your reportable super contributions — which the ATO defines as reportable employer super contributions plus deductible personal super contributions, so both options here are added straight back. On $106,000 of salary with no hospital cover you are still rated above the $105,000 threshold after contributing. The surcharge itself is charged on your taxable income, so it does fall a little — but the threshold test does not move at all.
No. Compulsory HELP and HECS repayments are worked out on your repayment income, which adds reportable super contributions back for the same reason the Medicare levy surcharge does. Salary sacrificing to super lowers your taxable income but not your repayment income, so the compulsory repayment is unchanged either way.
Rates checked against the ATO, verified 8 September 2026
Estimates only. Not financial or tax advice. Full disclaimer for your rights and our limitations of liability.
Rates and thresholds last updated for the 2026–27 financial year.
This calculator exists to show you the arithmetic. It applies published Australian rates, thresholds and formulas to the numbers you enter and shows the working, so you can check it. That is all it does — it produces a number and describes what the number is. It does not recommend anything and it holds no opinion about any financial product.
What can move this result
This calculator is not intended to be relied on for the purposes of making a decision in relation to a financial product. Before you make a financial decision, consider obtaining advice from someone who holds an Australian Financial Services Licence. We do not, and we cannot advise you.