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Salary sacrifice into super explained (Australia)

A simple guide to salary sacrificing into superannuation, how it reduces taxable income, and how it affects take-home pay.


Salary sacrifice means directing part of your pre-tax income into your super fund. It reduces your taxable income, which can lower your PAYG withholding and increase your retirement savings.

How it affects taxable income: Salary sacrifice amounts are deducted from your gross income before tax is applied. This can reduce your overall tax liability depending on your income level.

How it affects take-home pay: Your take-home pay decreases because you are giving up a portion of your salary, but your tax payable may also decrease. This makes salary sacrifice a common long-term savings strategy.

Contribution caps: Concessional contributions (employer super + salary sacrifice) are capped annually by the ATO. Excess contributions may incur additional tax.

Super vs regular pay: Employer SG contributions are separate and not taken from your take-home pay. Salary sacrifice contributions come from your salary before tax.

How this calculator handles salary sacrifice: This simplified model does not include salary sacrifice. It calculates PAYG and Medicare based solely on your ordinary income inputs.

Call to action: Speak with your employer or a financial professional before setting up salary sacrifice. Use this calculator to estimate your take-home pay before adding any sacrifices.

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