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Model extra salary sacrifice against your concessional cap, tax and Division 293
See a modelled concessional contribution scenario and its estimated tax impact
Carry-forward eligibility is tested on your total superannuation balance at 30 June 2026 (the end of the previous income year), not today’s balance. You can carry forward unused cap only if it was under $500,000.
Leave 0 to use employer SG only
From ATO online services if eligible
Modelled concessional contribution and estimated tax impact
Salary sacrificing $20,500 uses your cap headroom and cuts $6,560 from your tax bill. After the 15% contributions tax the fund pays on the way in ($3,075), you are $3,485 better off for the year.
Marginal tax rate: 32.0%
Concessional cap, carry-forward eligibility and Division 293 thresholds follow current ATO rules and are indexed periodically.
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.
This tool models how much extra to salary sacrifice to super, considering the concessional cap ($32,500), your employer SG and Division 293 tax for high earners.
It shows your cap headroom and the net benefit after the 15% contributions tax the fund pays on the way in and after any extra Division 293.
The optimiser exists because the concessional cap is a single shared bucket: employer Super Guarantee, salary sacrifice and personal deductible contributions all draw from the same limit, so the amount to add yourself depends on what your employer is already contributing, not a flat figure everyone can use.
Up to the concessional cap ($32,500) minus employer SG and any existing contributions. Carry-forward can increase this if eligible.
When your Division 293 income (taxable income + reportable fringe benefits etc) plus concessional contributions exceeds $250,000. Salary sacrificing does not usually increase it: the sacrifice comes off the income side of the test and goes onto the contributions side, so the combined figure is unchanged.
Employer Super Guarantee, any salary sacrifice you arrange, and personal contributions you claim as a tax deduction all count towards the same concessional cap — they aren't separate allowances.
If your total super balance was under $500,000 at the end of the previous financial year, you can use unused concessional cap from the past five years on top of the current year's cap — useful if your income has risen or you took time out of the workforce.
Both are taxed the same way (15% in the fund) and count towards the same cap. Salary sacrifice happens automatically through payroll before you're paid; a personal deductible contribution requires you to pay from your own account and lodge a notice of intent with your fund before claiming the deduction.
The excess is added to your assessable income and taxed at your marginal rate (with a 15% offset for tax already paid in the fund), plus an interest charge — the ATO calculates this automatically after you lodge your tax return.
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.