How to Use a Salary Sacrifice Super Calculator to Compare Job Offers

Why Take-Home Pay Matters

When you compare job offers, the headline salary can be misleading. What really matters is the amount that lands in your bank account after tax, the Medicare levy, and any salary sacrifice arrangements. A salary sacrifice super calculator helps you cut through the confusion by showing your net disposable income.

What Is a Salary Sacrifice Super Arrangement?

Salary sacrificing super means you and your employer agree to reduce your pre-tax salary, and your employer pays that amount into your super fund as an employer contribution. The Australian Taxation Office explains that these contributions are not fringe benefits if paid to a complying super fund, so your employer avoids fringe benefits tax. Your taxable income drops, and you pay less income tax and Medicare levy.

Importantly, your employer must still pay the super guarantee (12% from 1 July 2026) on your ordinary time earnings before the sacrifice. The sacrificed amount is on top of that.

How a Salary Sacrifice Super Calculator Works

A salary sacrifice super calculator uses your gross salary, the amount you intend to sacrifice, and the current tax rates to work out your take-home pay. For 2026–27, the resident tax rates are:

• $0 – $18,200: Nil
• $18,201 – $45,000: 15c for each $1 over $18,200
• $45,001 – $135,000: $4,020 plus 30c for each $1 over $45,000
• $135,001 – $190,000: $31,020 plus 37c for each $1 over $135,000
• $190,001+: $51,370 plus 45c for each $1 over $190,000

The Medicare levy is 2% of taxable income, with a shading-in range for singles earning between $28,011 and $35,013. The Low Income Tax Offset (LITO) can reduce tax further.

You can use the calculator to model different sacrifice amounts and see how they affect your fortnightly or monthly pay. The ATO’s tax withheld calculator also accounts for salary sacrifice when you enter the reduced taxable income.

Example: Comparing Two Job Offers

Imagine Offer A is a salary of $65,000 with no salary sacrifice. Offer B is the same $65,000 but you sacrifice $10,000 into super. Using the 2026–27 rates:

Offer A (no sacrifice)

• Taxable income: $65,000
• Tax on $65,000: $4,020 + 30% of ($65,000 – $45,000) = $4,020 + $6,000 = $10,020
• Less LITO: $700 (phases out above $37,500; at $65,000 LITO is $325 – 1.5% of ($65,000 – $45,000) = $325 – $300 = $25)
• Net tax: $10,020 – $25 = $9,995
• Medicare levy: 2% of $65,000 = $1,300
• Total deductions: $11,295
• Take-home: $65,000 – $11,295 = $53,705

Offer B (sacrifice $10,000 into super)

• Taxable income: $55,000
• Tax on $55,000: $4,020 + 30% of ($55,000 – $45,000) = $4,020 + $3,000 = $7,020
• LITO: at $55,000, $325 – 1.5% of ($55,000 – $45,000) = $325 – $150 = $175
• Net tax: $7,020 – $175 = $6,845
• Medicare levy: 2% of $55,000 = $1,100
• Total deductions: $7,945
• Take-home: $55,000 – $7,945 = $47,055

But you also have $10,000 in super. Your net disposable income (take-home plus super) is $57,055, compared to $53,705 in Offer A. However, the cash in your bank is lower. A salary sacrifice super calculator shows both figures so you can decide what matters more.

Key Things to Watch

• Super guarantee: Your employer must still pay 12% on your ordinary time earnings (up to the maximum contribution base of $270,830). The sacrificed amount is additional.
• Concessional contributions cap: For 2026–27, the cap is $32,500. If your total concessional contributions (employer SG + salary sacrifice + personal deductible) exceed this, you pay extra tax.
• Government benefits: Salary sacrifice reduces your adjusted taxable income, which may affect family tax benefit, child support, or the Medicare levy surcharge.
• Access: You cannot access the sacrificed salary until you meet a super release condition.

For more details, see our guides on Super and Take-home pay. You can also explore Salary packaging for other benefits like cars or laptops.