Salary sacrifice and the super contribution cap: check the whole total

Start with gross contributions into all funds

For FY2026–27, the general concessional contributions cap is $32,500. Employer contributions, salary sacrifice and eligible personal contributions claimed as a deduction can share that cap. Check actual amounts received by your funds, including contributions from multiple employers.

A fictional cap calculation

If gross employer contributions are $18,000 and salary sacrifice is $12,000, the combined amount is $30,000. That leaves $2,500 below the general cap before any other concessional contributions. It does not establish your individual eligibility or automatically mean you should contribute the remainder.

Gross contributions are not the amount credited

If a 15% contribution-tax assumption applied to that $30,000, $25,500 would remain after that tax alone. This is not a calculation of personal income-tax savings. Additional taxes, exceptions and individual circumstances can alter the position.

Check timing and exceptions

The relevant receipt timing, any carry-forward eligibility, total super balance and other rules need checking with current official guidance. Do not assume the general annual cap is your complete personal limit. The employer SG rate is 12% for FY2026–27, subject to applicable earnings limits and rules.

Balance the cap against access to your money

Super access restrictions matter, especially if you may stop working before access is available. Elaris models accessible investments and super separately in the personal Freedom Clock plan. Its simple super calculator does not model carry-forward caps, Division 293 or every tax exception. Obtain personal advice when those details matter.

Official references

General information and fictional examples; independent professional review has not been completed.

Sources checked 22–23 October 2026. Examples and worksheets are our own illustrations.

• MoneySmart: super contributions ↗
• MoneySmart: tax and super ↗

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