Salary Sacrifice Into Super: 2026–27 Rules and Questions
Check the contribution cap
The general concessional cap is $32,500 for 2026–27. It includes employer contributions, salary sacrifice and eligible personal deductible contributions received by your funds. The 12% SG rate does not mean that every dollar of salary necessarily attracts employer contributions: check qualifying earnings, the contribution base and your employment arrangements.
Calculate available space from records
Start with actual employer and personal contributions across all funds, then estimate payments still to be received. For example, $11,400 employer contributions plus $10,000 salary sacrifice total $21,400, leaving $11,100 against the general cap before other contributions. This is an arithmetic illustration, not a recommendation.
Check carry-forward eligibility
Unused concessional cap amounts from up to five previous years may be available if total super balance was less than $500,000 at the previous 30 June. Current balance alone does not establish eligibility. Check your ATO record, fund receipts and earlier-year caps before including an unused amount.
Understand the tax comparison
Concessional contributions are generally taxed at 15% in the fund, with exceptions including additional Division 293 tax for some higher-income individuals. A marginal-rate comparison omits some effects and does not establish a net benefit. Salary sacrifice also reduces available cash and ordinarily does not reduce HELP repayment income.
Arrange and review the agreement
Ask payroll how a prospective salary sacrifice arrangement will be implemented and how contributions will be reported. Check the fund and ATO information before acting. Excess contributions can have tax consequences; do not assume every amount above a general cap receives the same treatment.
Official sources
ASIC Moneysmart contribution guidance and 2026–27 cap changes. Use the calculator as an estimate. General information only; seek qualified financial or tax advice for personal decisions.