Contribution breakdown
Employer super$13,200
Salary sacrifice$5,000
Employee after-tax$1,000
Deductible personal$0
Existing concessional$0
Employees
Government Co-contribution Calculator
Estimate Australian government super co-contribution eligibility from income and after-tax contributions.
How this estimate works
This calculator estimates the government co-contribution for eligible after-tax personal super contributions based on income thresholds.
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
Estimated co-contribution
$0
Tax and cap detail
- Annual income
- $110,000
- Ordinary time 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
A lower-income earner who makes $1,000 of eligible after-tax contributions may receive up to $500, subject to income and eligibility rules.
ATO guidance
FAQs
Are salary sacrifice contributions eligible?
No. The co-contribution generally relates to eligible personal after-tax contributions, not salary sacrifice.
Does income affect the co-contribution?
Yes. The maximum entitlement reduces as income rises and phases out above the upper threshold.
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