| Taxable income after sacrifice | $90,000.00 |
| Income tax (without sacrifice) | $20,788.00 |
| Income tax (with sacrifice) | $17,788.00 |
| Total tax saving | $3,200.00 |
| Super contributions tax (15%) | $1,500.00 |
| Amount added to your super | $8,500.00 |
| Take-home pay (without sacrifice) | $77,212.00 |
| Take-home pay (with sacrifice) | $70,412.00 |
| Reduction in take-home pay | $6,800.00 |
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Salary sacrifice (also called salary packaging) is an arrangement where you agree with your employer to forgo part of your pre-tax salary in exchange for benefits — most commonly extra super contributions. Because contributions come from pre-tax income, you pay less income tax.
The concessional (before-tax) contributions limit is $30,000 per year. This includes both employer super guarantee contributions (11.5%) and any salary sacrifice amounts. If you exceed this limit, the excess is included in your assessable income and taxed at your marginal rate.
Super contributions are taxed at 15% (or 30% for high income earners under Division 293). If your marginal tax rate is 32.5% or higher, you save the difference. For example, on a $45,001–$120,000 income, each dollar sacrificed saves approximately 17.5 cents in tax (32.5% − 15%).
Division 293 is an extra 15% tax on concessional super contributions for individuals whose income plus super contributions exceed $250,000. This brings their effective super tax rate to 30%, reducing but not eliminating the benefit of salary sacrifice.
Generally no. Salary sacrificed super is subject to the same preservation rules as all super — you cannot access it until you reach your preservation age (60 for most people born after 1964) and satisfy a condition of release such as retirement. Limited early access applies in cases of severe financial hardship or terminal illness.