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Leanne, 44, a payroll manager in Geelong, earns A$125,000, and her employer pays A$15,000 of super guarantee for her in 2026-27. Her total super balance was A$610,000 at 30 June 2026, so she has no carry-forward amounts. For 2026-27, the MOST she can salary sacrifice without exceeding her concessional cap is…
The general concessional contributions cap is A$32,500 for 2026-27 (ATO, Contributions caps, updated 11 Sep 2026). Employer SG counts towards that cap, so A$32,500 less A$15,000 leaves A$17,500 for salary sacrifice. Carry-forward needs a total super balance under A$500,000 at the previous 30 June, and Leanne's was A$610,000. A$12,500 uses the A$27,500 cap that applied from 2021-22 to 2023-24. A$15,000 uses the A$30,000 cap that applied in 2024-25 and 2025-26. A$32,500 forgets that her SG already uses part of the cap.
The cap rose to A$32,500 from 1 July 2026, and SG uses part of it before any salary sacrifice.
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