How much can I contribute?

Up to the concessional cap ($30k) minus employer SG and any existing contributions. Carry-forward can increase this if eligible.

When does Division 293 apply?

When your Division 293 income (taxable income + reportable fringe benefits etc) plus concessional contributions exceeds $250,000.

Super Contribution Optimiser

How much should you salary sacrifice? Optimise for caps, tax and Division 293

Get a recommended concessional contribution amount and see your tax saving

Your Details

Enter your income, super balance and existing contributions

Annual income ($)

Current super balance ($)

Used for carry-forward eligibility (TSB < $500k)

Existing concessional contributions this year ($)

Leave 0 to use employer SG only

Carry-forward unused cap ($)

From ATO online services if eligible

Tax year

Optimisation Result

Recommended concessional contribution and tax impact

Employer SG$12,000

Concessional cap$30,000

Cap headroom$18,000

Carry-forward eligible (TSB < $500k)Yes

Recommendation

Recommended extra concessional$18,000

Tax saving$7,210

Net benefit$7,210

Salary sacrificing $18,000 uses your cap headroom and saves you $7,210 in tax (after Division 293 if applicable).

Marginal tax rate: 34.5%

How to Use This Calculator

1Enter your annual income and current super balance
2Add existing concessional contributions if you have any
3Include carry-forward unused cap from ATO if eligible
4See your recommended contribution and tax saving

What is the Super Contribution Optimiser?

This tool recommends how much extra to salary sacrifice to super, considering the concessional cap ($30,000), your employer SG, and Division 293 tax for high earners.

It shows your cap headroom and the net tax benefit after any Division 293.

Key factors

Concessional cap: $30,000 p.a. (2024-25). Employer SG counts toward this.
Carry-forward: If TSB < $500k, you can use unused cap from previous years.
Division 293: Extra 15% tax when income + concessional exceeds $250k.

Tips

•Check ATO online services for your carry-forward amounts
•Set up salary sacrifice through payroll for automatic contributions
•Consider cash flow before maxing out the cap

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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