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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.

Rates sourced from the ATO & state revenue officesUpdated July 2026Free · instant · no login

Quick Answer

Salary packaging (or salary sacrifice) lets you pay for certain expenses from your pre-tax income, lowering your taxable income and the tax you pay. Common items include super contributions, cars under a novated lease, and — for eligible not-for-profit and health workers — everyday living costs. Enter your salary and package amount above to see your estimated tax saving.

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.
5 min readLast updated: 2026-07-12

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.


How Our Salary Packaging Calculator Works

Salary packaging (salary sacrifice) works by paying for certain benefits out of your **pre-tax** salary, which lowers your taxable income and therefore the tax withheld. The calculator compares two scenarios side by side: 1. **Normal pay** — your full salary is taxed at the marginal brackets plus Medicare Levy, then the benefit is paid from what's left (after-tax dollars). 2. **Packaged pay** — the benefit amount is deducted from your salary *before* tax, so tax is calculated on the reduced figure; the benefit is effectively bought with pre-tax dollars. The **saving is the tax you no longer pay** on the packaged amount — broadly, the benefit value multiplied by your marginal tax rate (plus Medicare Levy). The higher your marginal rate, the larger the saving. Two things temper the result: some benefits (like a novated lease car) carry **Fringe Benefits Tax (FBT)** considerations or an employee contribution to offset FBT, and not-for-profit / PBI employers offer capped FBT-exempt amounts that change the maths. The calculator uses the current resident tax brackets so the modelled saving reflects your actual bracket, not a flat rate.


When to Use This Calculator

Use this before you commit to any salary-sacrifice arrangement, because the benefit depends heavily on your income and the type of benefit. The best moments are: **at the start of a new job or FBT year**, when you can set packaging up cleanly; **when considering a novated lease**, to weigh the pre-tax saving against running costs and any FBT employee contribution; and **if you work for a not-for-profit, hospital or charity**, where capped FBT-exempt packaging can be especially valuable. It's also worth running whenever your salary moves into a higher tax bracket, since the saving scales with your marginal rate. Always check the specifics with your employer's packaging provider — this tool models the tax effect, not provider fees.


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.


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Reviewed by

BizMetrixs Editorial Team

Australian tax, property & finance research

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.