Superannuation Calculator 2026–27
Super guarantee at 12%, the salary-sacrifice tax saving, the $32,500 concessional cap with carry-forward, Division 293, net contributions and your projected balance at retirement with and without sacrifice — 2026–27 ATO figures.
| Employer super guarantee (12%) | — |
|---|---|
| Concessional cap check | — |
| Tax on the sacrificed amount: inside super vs as salary | — |
| Take-home given up for the sacrifice | — |
| Division 293 (income + super over $250,000) | — |
| Net into super this year | — |
| Projected balance at retirement (no sacrifice) | — |
| Projected balance at retirement (with sacrifice) | — |
| Transfer balance cap check | — |
| Maximum extra you could sacrifice this year | — |
In short
Employers pay 12% super guarantee on ordinary time earnings in 2026–27; concessional contributions (SG plus salary sacrifice or personal deductible contributions) are taxed at 15% in the fund — 30% on the slice above $250,000 of income — up to $32,500 a year plus up to five years of unused cap if your balance is under $500,000. Non-concessional contributions are capped at $130,000 (or $390,000 with the bring-forward), and the transfer balance cap for tax-free pension phase is $2 million.
Who this is for: Australian workers deciding how much to salary sacrifice and projecting their super.
Super contributions in 2026–27
| Item | 2026–27 |
|---|---|
| Super guarantee | 12% of ordinary time earnings |
| Concessional cap (pre-tax, incl. SG) | $32,500 (+ 5-year carry-forward if balance under $500,000) |
| Non-concessional cap (after-tax) | $130,000, or $390,000 over 3 years with the bring-forward (under 75) |
| Contributions tax | 15% (30% on the slice above $250,000 of income + contributions — Division 293) |
| Transfer balance cap | $2,000,000 into tax-free pension phase |
| Preservation age | 60 |
- Why sacrifice: a 30%-bracket earner pays 32% (with Medicare) on salary versus 15% in super — $10,000 sacrificed costs $6,800 of take-home and lands $8,500 in the fund.
- Personal deductible contributions achieve the same thing after the fact (lodge a notice of intent with your fund before claiming).
- Low earners: under $45,000 the saving is small (15% vs 15–16% + Medicare); the government co-contribution (up to $500 on $1,000 after-tax) and spouse contribution offset may be better.
- Watch the cap: SG on a $200,000 salary is already $24,000, leaving $8,500 of room.
See also: Pay Calculator Australia 2026–27, First Home Super Saver Calculator.
Assumptions
- SG = 12% of salary; concessional = SG + sacrifice vs $32,500 cap plus carry-forward if balance < $500,000.
- Tax saved = income tax (incl. Medicare) on the sacrificed amount − 15% contributions tax; Division 293 = 15% of contributions above $250,000 of income + contributions.
- Projection: contributions net of 15% tax, earnings taxed at 15%, wages growing at the rate entered.
Worked example
Employer SG $13,200; with the $10,000 sacrifice, concessional contributions are $23,200 — under the $32,500 cap, leaving $9,300 of room. As salary the $10,000 would be taxed $3,200 (30% + 2% Medicare); in super it is taxed $1,500 — a saving of $1,700, and $6,800 less take-home buys $8,500 in the fund (1.25×). No Division 293. Net into super this year $19,720. Projected balance at 67: about $1,600,000 without the sacrifice and about $2,330,000 with it — $730,000 more — which would exceed the $2 million transfer balance cap, so part would stay in accumulation phase.
Frequently asked questions
What is the concessional contributions cap for 2026–27?
$32,500, including employer super guarantee and salary sacrifice — plus any unused cap from the previous five years if your total super balance was under $500,000 on 30 June.
How much tax do I save by salary sacrificing?
Your marginal rate (incl. Medicare) minus 15%: 17% in the 30% bracket, 24% at 37%, 32% at 45% — or 17% above $250,000 of income where Division 293 lifts the super rate to 30%.
What is the super guarantee rate in 2026–27?
12% of ordinary time earnings — the final step of the legislated increases, reached on 1 July 2025.
When can I access my super?
From age 60 once you retire or start a transition-to-retirement pension, or at 65 regardless; earlier only on hardship, compassionate or FHSS grounds.
What is carry-forward?
If your total super balance was under $500,000 on 30 June, unused concessional cap from the previous five years can be used in one go — useful in a high-income or capital-gain year.
Does salary sacrifice reduce my super guarantee?
Not any more — since 2020 employers must calculate SG on your pre-sacrifice salary.
People also ask
What is the super guarantee rate in 2026?
12% of ordinary-time earnings from 1 July 2025, paid at least quarterly (moving to payday super from July 2026).
How much super will I have at retirement?
Depends on balance, contributions and returns: $100,000 at 35 with 12% of a $90,000 salary and 6.5% returns grows to roughly $900,000 by 65 in today's terms before fees — run your own figures.
What is the concessional contributions cap?
$32,500 a year in 2026–27 including employer contributions, taxed at 15% in the fund.
When can I access my super?
At preservation age 60 on retirement, or at 65 regardless of work; earlier only on compassionate or hardship grounds.
Is super taxed in retirement?
Withdrawals from a taxed fund are tax-free from age 60; earnings in pension phase are tax-free up to the $2 million transfer balance cap.
What fees matter most?
Total fees as a percentage of balance — a 1% difference over 30 years can cut the final balance by about 20%.
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