Contribution breakdown
Employer super$13,200
Salary sacrifice$5,000
Employee after-tax$1,000
Deductible personal$0
Existing concessional$0
High-income employees and accountants
Division 293 Estimate Calculator
Estimate whether Division 293 tax may apply to high-income super contributions.
How this estimate works
This calculator estimates Division 293 exposure by comparing income plus concessional contributions to the Division 293 threshold.
Using 2026-27 assumptions: SG 12%, concessional cap $30,000, Division 293 threshold $250,000.
Employer super
$13,200
Employee contributions
$1,000
Salary sacrifice
$5,000
Total contributions
$19,200
Remaining concessional cap
$11,800
Estimated tax savings
$750
Employer total cost
$123,200
Division 293 estimate
$0
Tax and cap detail
- Annual income
- $110,000
- Qualifying earnings
- $110,000
- Concessional contributions
- $18,200
- Remaining cap
- $11,800
- Excess concessional estimate
- $0
- Division 293 taxable contributions
- $0
- 5-year contribution projection
- $96,000
Frequency summary
| Item | Annual | Monthly | Fortnightly | Weekly |
|---|---|---|---|---|
| Employer super | $13,200 | $1,100 | $508 | $254 |
| Employee contributions | $1,000 | $83 | $38 | $19 |
| Salary sacrifice | $5,000 | $417 | $192 | $96 |
| Total contributions | $19,200 | $1,600 | $738 | $369 |
| Employer total cost | $123,200 | $10,267 | $4,738 | $2,369 |
Example
If income plus concessional contributions exceeds $250,000, an additional 15% tax may apply to some concessional contributions.
ATO guidance
FAQs
Is Division 293 the same as contributions tax?
No. Division 293 is an additional tax for higher-income earners on relevant concessional contributions.
Does this calculate adjusted taxable income exactly?
No. It is an estimate and does not cover every adjusted taxable income component.
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