What changed
For the 2026-27 financial year, from 1 July 2026:
| Limit | 2026-27 |
|---|---|
| Super guarantee | 12% |
| Before-tax (concessional) cap | $32,500 |
| After-tax (non-concessional) cap | $130,000 |
| Bring-forward, if your balance is under $1.84 million | $390,000 |
| Maximum contribution base | $270,830 |
What it means for you
- Your employer's contributions count towards the before-tax cap, so the room left for salary sacrifice is the cap less what your employer pays.
- If your total super balance was under $500,000 last 30 June, you may be able to use unused cap from the past five years.
Check your own number
Use the super contributions calculator and the super calculator.
Read more: Super caps and carry-forward explained. Figures are from the ATO. Check the ATO for your own record.
Super contributions and salary sacrifice See your room under the cap.Sources
This article is for education and is not financial, tax or legal advice. Figures are checked against the sources above and may change. Read the full disclaimer.