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Salary Packaging Calculator Australia — FY 2025-26

Salary packaging allows Australian employees to structure their remuneration to maximise take-home pay and minimise tax.

People Also Ask

Salary packaging tax savings come from paying for benefits with pre-tax dollars, reducing your taxable income. Some benefits are FBT-exempt (super, certain public sector benefits) while others incur FBT at 47% (cars, entertainment), which the employer typically passes on.
The Fringe Benefits Tax rate for 2025-26 is 47% (the highest marginal tax rate plus Medicare Levy). FBT is calculated on the grossed-up taxable value of benefits provided to employees, with specific exemptions for certain sectors and benefit types.
Yes, if you operate through a company structure, you can enter into a novated lease arrangement. However, sole traders cannot salary package with themselves. You would need to be an employee of your own company to access salary packaging benefits.
Salary sacrificing into super is one of the most tax-effective packaging options. These contributions count toward your concessional contributions cap of $30,000 per year but are taxed at only 15% in the super fund rather than your marginal rate, saving you up to 32 cents per dollar.
3 min readLast updated: 2026-05-26

About the Salary Packaging Calculator

Salary packaging allows Australian employees to structure their remuneration to maximise take-home pay and minimise tax. The Salary Packaging Calculator Australia helps you compare your current salary against a packaged arrangement, showing the tax savings available through legitimate deductions and fringe benefit structures. The ATO regulates salary packaging through Fringe Benefits Tax legislation, which applies to many employer-provided benefits. This tool is designed for Australian employees in both the public and private sectors, as well as employers who want to offer competitive remuneration packages to attract and retain talent.


What is the Salary Packaging Calculator?

Salary packaging (also known as salary sacrifice) is an arrangement where an employee forgoes part of their pre-tax salary in exchange for benefits provided by their employer. Common packaged items include cars (through novated leases), superannuation contributions, laptops, and parking. The tax treatment varies: some benefits are exempt from FBT (such as super contributions up to the concessional cap), while others attract FBT at the highest marginal rate. Not-for-profit and public sector employees often have access to higher FBT thresholds. This calculator takes your salary, chosen benefits, and employment type to show the net tax saving and the effective cost of each packaged item.


How to Use This Calculator

  1. 1Enter your gross annual salary: Input your current pre-tax salary as shown on your employment contract.
  2. 2Select your employment sector: Choose between for-profit, not-for-profit, or public sector as FBT rules differ significantly.
  3. 3Choose benefits to package: Select from novated lease, super contributions, electronic devices, or parking.
  4. 4Enter benefit values: Provide the annual cost of each benefit you wish to package.
  5. 5Review your savings: The calculator will show your effective tax saving, your new take-home pay, and the net cost of each packaged benefit.

Worked Australian Example

Practical Example

Emily works as a nurse at a public hospital in Adelaide, SA, earning $85,000 per year. She wants to salary package a new laptop worth $3,000 and an additional $5,000 in super contributions. Using the Salary Packaging Calculator Australia, Emily enters her salary and selects public sector not-for-profit status. The calculator applies the FBT exemption available to public hospitals and shows that packaging the laptop saves her approximately $900 in tax compared to buying it with after-tax dollars. The additional super contributions save her $1,125 in tax while boosting her retirement savings. Her total take-home pay reduces slightly from $5,500 to $5,150 per month, but the combined value of her packaged benefits makes the arrangement worthwhile.


Common Salary Packaging Calculator Questions

Salary packaging tax savings come from paying for benefits with pre-tax dollars, reducing your taxable income. Some benefits are FBT-exempt (super, certain public sector benefits) while others incur FBT at 47% (cars, entertainment), which the employer typically passes on.
The Fringe Benefits Tax rate for 2025-26 is 47% (the highest marginal tax rate plus Medicare Levy). FBT is calculated on the grossed-up taxable value of benefits provided to employees, with specific exemptions for certain sectors and benefit types.
Yes, if you operate through a company structure, you can enter into a novated lease arrangement. However, sole traders cannot salary package with themselves. You would need to be an employee of your own company to access salary packaging benefits.
Salary sacrificing into super is one of the most tax-effective packaging options. These contributions count toward your concessional contributions cap of $30,000 per year but are taxed at only 15% in the super fund rather than your marginal rate, saving you up to 32 cents per dollar.
Salary sacrificing specifically refers to foregoing salary for super contributions. Salary packaging is a broader term covering all types of benefit arrangements including cars, devices, and parking. Both reduce taxable income but have different FBT implications.


Reviewed by

BizMetrixs Team

Australian Financial Specialists

This Salary Packaging Calculator Australia calculator provides estimates only. Results are based on ATO 2025-26 published rates and general calculation methods. Individual circumstances may vary. This tool is for informational and educational purposes only and does not constitute financial, tax, or legal advice. For personalised advice, consult a registered tax agent or financial adviser.