Superannuation in Australia Explained (FY 2025–26)

Last updated: June 2026

Superannuation (“super”) is Australia’s compulsory retirement savings system. Your employer pays a percentage of your earnings into a super fund on top of your salary, and you can boost it further through salary sacrifice. Here is how it works for FY 2025–26.

The Super Guarantee (12%)

Employers must pay the Super Guarantee — 12% of your ordinary earnings for FY 2025–26 — into your super fund. Importantly, this is paid on top of your salary, not deducted from it, so it does not reduce your take-home pay.

Salary sacrifice into super

You can ask your employer to redirect part of your pre-tax salary into super (“salary sacrifice”). These contributions are taxed at just 15% inside the fund rather than at your marginal rate, which can be a significant saving for higher earners — though they do reduce your take-home pay.

Concessional contribution cap

There is an annual cap on concessional (pre-tax) contributions, including both the Super Guarantee and any salary sacrifice. Exceeding the cap can trigger extra tax, so it is worth checking your total contributions before adding large salary-sacrifice amounts.

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Frequently asked questions

No. The 12% Super Guarantee is paid by your employer on top of your salary, so it does not reduce your take-home pay. Only voluntary salary sacrifice reduces your take-home.
Salary-sacrificed contributions are taxed at 15% in the fund instead of your marginal rate, which can save higher earners a meaningful amount of tax.