Your employer's $12,000 uses the same cap as your sacrifice
Erin earns $100,000 of qualifying annual pay in FY 2026–27. At the 12% Super Guarantee (SG) rate, her employer’s contribution is $12,000. The general concessional cap is $32,500, so she has at most $20,500 left for salary sacrifice or deductible personal contributions under the ordinary cap, assuming no other concessional contributions or carry-forward amounts. Treating $32,500 as room on top of SG would put her $12,000 over the ordinary cap.
The ATO’s 2026–27 rate table confirms the $32,500 concessional cap, while QSuper’s current cap table shows the corresponding $130,000 non-concessional cap. The ATO’s SG table shows 12% in both 2025–26 and 2026–27. July 2026 did not bring a fresh percentage rise; it brought Payday Super, which changes how quickly employer payments should reach the fund.
First check the contribution that already comes from payroll
Under Payday Super, a qualifying earnings payment triggers an employer SG calculation at 12%. The employer pays at the same time as wages, and the contribution generally must be received by the employee’s fund within seven business days after the payday; limited longer periods can apply. This is how the ATO’s Payday Super guidance describes the new system from 1 July 2026. “Seven business days” refers to fund receipt, not just when payroll marks a transaction as sent.
Erin’s example assumes $100,000 is all qualifying earnings paid evenly through the year. The actual SG base depends on the payment type and statutory rules. If she is paid fortnightly, $100,000 ÷ 26 is about $3,846.15 per pay, and SG is about $461.54 per pay before normal rounding; across the year that is $12,000. A bonus, salary sacrifice arrangement, irregular hours or a high-income maximum contribution base can change the calculation. Use the actual payroll and fund transactions rather than multiplying a headline salary when those facts differ.
The move from quarterly to payday receipt matters when checking a missing deposit. The ATO’s current employer explainer says an employer still uses the 12% rate, but pays on each payday. A worker can compare the date and qualifying earnings on a payslip with the amount and arrival date shown by the super fund. Allow for permitted processing time before assuming non-payment; ask payroll about a mismatch and keep the payslip and fund record.
Work out the salary-sacrifice space
The ordinary 2026–27 concessional cap is $2,500 higher than 2025–26’s $30,000. That increase does not make salary sacrifice unlimited. Erin’s employer SG of $12,000, plus any other concessional payments, consumes cap space. A planned $20,500 of salary sacrifice would fill the ordinary $32,500 cap exactly under the simple assumptions. Over 26 equal pays, that is about $788.46 per payday. The employer’s SG should not be reduced just because she sacrifices some salary; confirm the arrangement in writing and inspect the fund contributions.
General concessional cap before and after July 2026
The room changes with earnings. At $80,000 of qualifying annual pay, 12% SG is $9,600, leaving $22,900 of ordinary concessional room. At $150,000, SG is $18,000, leaving $14,500. These examples assume no other contributions, no defined-benefit notional amount and pay below the maximum contribution base. They are arithmetic, not tax recommendations.
Ordinary 2026–27 cap remaining after 12% SG
Concessional payments are generally taxed at 15% within the fund, subject to additional rules such as Division 293 for higher incomes. Erin’s full $32,500 concessional example would therefore leave roughly $27,625 in the fund after a simple 15% contributions-tax illustration, before fees, insurance and investment returns. That is not a $27,625 cash benefit: money in super normally has preservation and withdrawal rules, and her take-home pay falls when she salary-sacrifices. An exact personal tax comparison needs her full tax return and fund circumstances.
Separate after-tax money from the $32,500 calculation
The $130,000 non-concessional cap is for qualifying after-tax contributions that are not claimed as a personal tax deduction. It is separate from the $32,500 concessional cap. The ATO’s contribution-cap overview explains the categories; QSuper’s 2026–27 table gives the current amounts. A person with a high total super balance may have a reduced or zero non-concessional cap. Bring-forward arrangements can allow eligible people to contribute more in one year by using future years’ caps, but that requires checking the specific balance and prior elections.
Some savers can also carry forward unused concessional cap from up to five previous years. The ATO’s rule requires a total super balance under $500,000 on the prior 30 June and unused amounts. Erin should check her ATO account for the actual balance before planning above $32,500. An unverified carry-forward figure is not available merely because her wages are below the cap.
Two payroll checks before adding your own money
First, list every expected employer SG, salary-sacrifice, and deductible personal contribution whose fund receipt falls in FY 2026–27. The caps generally work by contributions received in the fund during the financial year, so an amount sent near 30 June needs a fund-date check. If you make a personal contribution and want a tax deduction, the ATO requires a valid notice of intent and fund acknowledgement within its timing rules; the contribution’s classification can change if that step is missed.
The transition year needs one more line in that list. The ATO’s July 2026 employer guidance says the final April–June 2026 quarterly SG could arrive in the fund by 28 July 2026, alongside the new payday payments. Since concessional contributions are generally counted in the financial year the fund receives them, Erin should inspect whether that last old-quarter amount consumed part of her 2026–27 cap. A simple 12% of current-year wages can understate total fund receipts during this particular transition year.
Second, decide how much take-home pay you can give up. The cap is a legal ceiling, not a goal every worker should fill. A household with expensive debt or little cash may need liquidity more than extra super. The useful calculation is the amount left after real employer payments and existing contributions, then a separate check of cash needs, tax position, and fund costs.
