Superannuation advice · Contributions
Salary sacrifice super lets you direct part of your pre-tax pay into super, where it is taxed at 15 per cent instead of your marginal rate. Vista's Melbourne advisers build a contribution strategy around the 2026-27 caps, your cash flow and your retirement date.
5.0 on Google · Read client reviewsPay less tax now, retire with more.
Salary sacrifice super is an agreement with your employer to pay part of your before-tax salary into super instead of to you. The amount is taxed at 15 per cent in the fund rather than at your marginal rate.
Super salary sacrifice counts as an employer contribution, alongside the 12 per cent super guarantee your employer already pays. Together, these employer super contributions count toward your concessional cap.
For someone on a marginal rate of 32 per cent or more, the case for salary sacrifice super rests on the gap between that rate and 15 per cent is the benefit. Salary sacrifice super contributions also lower your taxable income, which can reduce your tax bill.
Super contributions fall into two groups: concessional contributions, made from before-tax money, and non concessional contributions, made from after-tax money. Each type has its own cap and its own tax.
Employer super contributions.
The 12 per cent super guarantee your employer pays. Concessional.
Salary sacrifice.
Extra before-tax pay you direct into super through your employer. Concessional.
Personal super contributions.
Money you pay in yourself. Concessional if you claim a tax deduction, non-concessional if you do not.
Non concessional contributions.
After-tax money with no tax deduction. No contributions tax on the way in.
Spouse super contributions.
After-tax money you pay into your partner's super, which may earn you a tax offset.
Voluntary super contributions are any contributions above the super guarantee: salary sacrifice, personal super contributions and after-tax contributions.
Concessional super contributions come from before-tax money and are taxed at 15 per cent in the fund, while non concessional super contributions come from after-tax money and are not taxed on the way in.
Concessional contributions reduce your taxable income today. Non concessional super contributions do not, but they build the tax-free component of your super, which matters for your estate.
The two types have separate caps, and the non concessional contributions cap falls to nil once your total super balance reaches $2.1 million. Going over either cap can create extra tax, so track both across every fund you hold.
To salary sacrifice super, check your cap, work out the amount, put the agreement in writing with your employer, then check your payslips and your fund. Review the amount every year.
Knowing how to salary sacrifice super is simple, and salary sacrifice super suits most employees on a marginal rate of 32 per cent or more. Choosing the right amount is where advice earns its fee.
Check your cap. Your employer's 12 per cent already counts toward the concessional cap, so start with the room left.
Work out the amount. A salary sacrifice super calculator or super contributions calculator shows the take-home pay effect. Make sure you can live on the lower net pay.
Ask your employer in writing. Salary sacrifice must apply to future pay, not pay you have already earned.
Check your payslips and fund. From 1 July 2026, Payday Super requires employers to pay super with each pay cycle, so the amounts should show up sooner.
Review each year. Pay rises and cap changes all shift the right number, so check your salary sacrifice super contributions before 30 June.
In 2026-27, you can salary sacrifice up to the $32,500 concessional cap, minus your employer's super guarantee, unless you have unused cap to carry forward.
Salary sacrifice super only works inside the cap. On a $120,000 salary, the 12 per cent super guarantee is $14,400. That leaves $18,100 of room for super salary sacrifice in the year. This is an illustrative example only.
How much can I salary sacrifice into super also depends on income. If your income plus concessional contributions exceeds $250,000, an extra 15 per cent Division 293 tax applies to some or all of those contributions.
From 1 July 2026, the concessional contributions cap is $32,500 and the non concessional contributions cap is $130,000. Both rose with indexation.
$32,500
Concessional cap.
Employer, salary sacrifice and deductible personal contributions combined.
$130,000
Non-concessional cap.
After-tax contributions. Nil if your total super balance is $2.1 million or more.
$390,000
Bring-forward maximum.
Three years of after-tax cap in one year, if your balance is below $1.84 million.
$2.1M
Transfer balance cap.
The most you can move into tax-free retirement phase pensions.
Each super contributions cap applies per person across all your funds. Your fund cannot see what other funds received, so the tracking falls to you and your adviser.
Carry forward concessional contributions let you use unused concessional cap from the previous five financial years, if your total super balance was under $500,000 on 30 June of the year before.
Catch up concessional contributions suit people who took time out of work, worked part time, or have a large one-off income such as a capital gain. In 2026-27, unused amounts from 2021-22 onward can be used.
You can catch up through salary sacrifice or through personal super contributions you claim as a deduction. Unused amounts older than five years expire, so catch up concessional contributions are worth planning before they drop off.
The super bring forward rule lets people under 75 contribute up to three years of non-concessional cap in one year, depending on their total super balance.
In 2026-27, a total super balance below $1.84 million allows up to $390,000. Between $1.84 million and $1.97 million the limit is $260,000, between $1.97 million and $2.1 million it is $130,000, and at $2.1 million or more it is nil.
If you plan to bring forward non concessional contributions, the first contribution above the annual cap starts the period. Later years in that period then have less room, so plan the sequence. A Vista adviser maps when to bring forward non concessional contributions alongside any sale of assets or inheritance.
Super contributions tax is 15 per cent on concessional contributions, with extra tax only for high incomes or excess contributions.
Super contributions tax interacts with Division 296 tax for balances above $3 million, so very large balances need both planned together.
15 per cent contributions tax. Applies to concessional contributions inside the fund.
Division 293 tax. An extra 15 per cent if income plus concessional contributions exceeds $250,000.
Excess concessional contributions. Amounts over the cap are added to your taxable income and taxed at your marginal rate, less a 15 per cent offset.
Excess non-concessional contributions. You can withdraw the excess and associated earnings, or pay 47 per cent tax on the excess.
Yes. Self employed super contributions are personal super contributions you can claim as a tax deduction, up to the concessional cap.
Before you claim, lodge a notice of intent with your fund and receive its acknowledgement. Do this before you lodge your tax return and before you roll over or withdraw that money.
The work test for super contributions applies if you are 67 to 74 and want to claim a deduction. You need to have worked at least 40 hours in 30 consecutive days in the financial year, unless you qualify for the one-off exemption. Self employed super contributions are often best made late in the financial year, once profit is clearer.
Extra super contributions make sense when you can afford to lock the money away until preservation age and want to pay less tax on the way to retirement.
Additional super contributions grow in a fund taxed at up to 15 per cent on earnings, and tax free in retirement phase. The trade-off is access: you generally cannot touch the money until you reach preservation age and retire.
Additional super contributions and voluntary super contributions compete with other goals, such as a mortgage or school fees. A Vista adviser weighs extra super contributions against those goals before recommending an amount.
What our clients say
After just 1 meeting we felt Kate demonstrated the qualities we were looking for; knowledge, integrity and trust. In what has been a difficult time for us personally, Kate has mapped out a plan, set achievable goals and already significantly improved our financial future. We would happily recommend Kate and her partners to anyone wishing to review their financial futures.
Peter & Linda
Google review
I'm not sure how it could be made any better! They have people in place to take care of your every need, doing all the work that I wouldn't have the time & knowledge to do effectively. Super responsive and a pleasure to deal with. The support we've received from Jason, Emma, & Mara has been first-rate, I cannot speak highly enough of them and their company.
Dean B
Google review
All we can do is sing your praises, as you've diligently looked after us in a very personal, yet professional way since 2016. Your knowledge of Retirement strategies, openness to a variety of products available out there in the Industry, and tailoring them to our needs, has been superb. I can highly recommend others to your services. Keep up the great work!
Gary P
Google review
Happy with everything, no doubt & would be more than happy to recommend to friends and anyone else looking to get their finances in order and structured towards future stability.
Steve H
Google review
Have a question that isn't here? Call 03 9598 8002 or email admin@vistafinancial.com.au.
Yes. Most funds and Moneysmart offer a super contributions calculator that estimates the take-home pay and tax effect. It is a starting point. It cannot see your other funds, carry forward amounts or Division 293 position.
Yes, if you lodge a notice of intent with your fund and receive its acknowledgement before lodging your tax return. The contribution then counts toward your concessional cap and is taxed at 15 per cent in the fund.
The excess is added to your taxable income and taxed at your marginal rate, with a 15 per cent offset for tax the fund already paid. You can release up to 85 per cent of the excess from your fund to help pay the tax.
You may claim an offset of up to $540 when you make spouse super contributions and your partner earns less than $37,000. The offset reduces until it reaches nil at $40,000.
No. Employers must calculate the super guarantee on your pay before salary sacrifice, so sacrificing does not reduce the 12 per cent your employer pays.
If you are 67 to 74 and want to claim a deduction for personal contributions, you must have worked at least 40 hours in a 30 day period in that financial year, unless you meet the work test exemption. Salary sacrifice and after-tax contributions do not need it under 75.
Book a complimentary 15 minute chat with a Vista adviser to set your salary sacrifice amount for 2026-27. Meet us in Beaumaris, Melbourne CBD, Colac or Launceston, or by video.
Prefer to talk now?03 9598 8002Stay in the know with the latest updates, insights, and exclusive content delivered straight to your inbox.
6-8 Keys Street
Beaumaris VIC 3193
03 9598 8002
PO Box 7187
Beaumaris VIC 3193
admin@vistafinancial.com.au
www.vistafinancial.com.au
Shop 9/58 Hesse Street
Colac VIC 3250
03 5231 3429
41 York Street
Launceston TAS 7250
03 6331 5555
99 Queen Street
Melbourne VIC 3000
03 9598 8002
© Copyright 2026 Vista Financial Group Pty Ltd
Our advisers are Authorised Representatives of Count Financial Limited (ABN 19 001 974 625, AFSL 227232)
