Salary sacrificing allows you to make super contributions before income tax is paid.
Typically, contributions you make to your super are made after you've paid income tax, which can be up to 46.5%1 of your salary. Salary sacrificing allows you to make contributions before income tax is paid – which may save you from paying high rates of tax and enable you to boost your super.
The higher your income, the more tax you may save
Whether salary sacrifice is right for you depends largely on your tax rate. Any income you earn could be taxed at up to 46.5%1, but income you salary sacrifice into your super is only taxed at 15%.
Most Queensland Government employees must contribute 2–5% of their salary into their super so, depending on your income, the tax savings from salary sacrificing can be significant. To maintain the same take-home pay and boost your super, you can contribute the income tax savings made into your QSuper account, bringing you closer to your desired retirement lifestyle.
If you are a non-Queensland Government employee, you will need to contact your employer directly for more information about salary sacrifice.
| Taxable income |
Marginal tax rate
(above lower threshold)1 |
Super contributions tax rate |
| $35,001 – $80,000 |
30% |
15% |
| $80,001 – $180,000 |
38% |
15% |
| $180,001+ |
45% |
15% |
How much could I save?
See how much you could save by using our Salary sacrifice calculator.
Frequently asked questions
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There are limits on how much super you can salary sacrifice while receiving the concessional tax rate of 15%.
If you exceed the concessional contributions cap in any given year, your excess contributions will be taxed at a rate of 31.5%. This is in addition to the 15% superannuation contribution tax, so the total would be 46.5%. The excess contributions will also count towards the non-concessional cap.
| Age |
Annual concessional contributions cap |
| Under 50 |
$25,000 |
| 50 and over |
$50,0003 |
Find out more about the contribution caps.