What Is Max Salary Sacrifice Super?
Salary sacrifice super is an arrangement where you ask your employer to contribute some of your pre-tax salary into your superannuation fund instead of paying it to you as cash. The "max" refers to the annual limit on these concessional contributions, set by the Australian Tax Office. This limit is known as the concessional contributions cap. It applies to all before-tax contributions, including your employer's compulsory super guarantee and any salary sacrifice amounts.
Because the cap changes each financial year and is not published in the sources used on this site (ABS, Fair Work, ATO), we cannot give a precise figure here. However, the cap is typically around $30,000 for most people, with a higher catch-up option for those with lower balances. To find the exact current cap, visit the ATO website.
How Does It Compare to the National Full-Time Average?
The national full-time adult ordinary-time average is $2,083.70 per week, or about $108,352 per year (ABS Average Weekly Earnings, May 2026). This is the line on this site. If you are salary sacrificing the maximum amount into super, your taxable income is reduced by that amount. For example, if the cap were $30,000 and you earned the average, your taxable income would drop to about $78,352. That would place you below the average, but your total super contributions would be higher.
It is important to note that the average is a gross figure before any salary sacrifice. The site's line represents the typical full-time salary before tax and before any salary sacrifice arrangements. Your take-home pay after salary sacrifice will be lower than the line, but your super balance will grow faster.
Tax Implications of Max Salary Sacrifice Super
Salary sacrifice reduces your income tax and Medicare levy. For the 2026–27 year, the tax rates are:
- Nil up to $18,200
- 15% from $18,201 to $45,000
- 30% from $45,001 to $135,000
- 37% from $135,001 to $190,000
- 45% above $190,000 Plus the Medicare levy of 2% (before any reductions).
If you earn the average of $108,352 and sacrifice the maximum cap, your taxable income falls into the 30% bracket. You also save the Medicare levy on the sacrificed amount. However, the super fund pays a 15% contributions tax on the sacrificed amount, so the net tax saving is the difference between your marginal rate (plus Medicare) and 15%.
State Averages and Salary Sacrifice
Your salary relative to the average also depends on where you live. For instance, the full-time average in the Australian Capital Territory is about $119,090, while in Tasmania it is about $96,008. If you are in a high-average state like the ACT, salary sacrificing the maximum cap might still leave you above the national average. In a lower-average state, it could bring you below. See States and territories for more details.
Medians and the Minimum Wage
The full-time median salary is about $90,532, and the all-employees median is about $74,100 (ABS Employee earnings, August 2025). These are lower than the average, meaning many workers earn less than the line. Salary sacrifice is less common among lower earners because the cap is high relative to their salary. The national minimum wage from 1 July 2026 is $26.44 per hour, or about $52,255 per year on a 38-hour week. At that level, salary sacrificing the maximum cap would be impossible because the cap exceeds the salary.
How to Use This Information
If you are considering max salary sacrifice super, compare your gross salary to the national full-time average. Use the Place a salary on the line tool to see where your pay sits. You can also explore Guides for more on salary sacrifice strategies. Remember that the maximum cap is set by the ATO and may change each year. Always check the official sources for the current figure.
Summary
- The maximum salary sacrifice super is the concessional contributions cap, set by the ATO.
- The national full-time average is $108,352 per year.
- Salary sacrifice reduces your taxable income and tax, but your take-home pay will be lower than the average.
- The cap is not published on this site; refer to the ATO for the exact amount.
- Use the site's tools to compare your salary to the line.