Can I front load my salary sacrifice in first half of financial year

 Author: PayrollDeanne(Taxicorn)Taxicorn

14 May 2026

G'day @Michelle45 👋

Firstly, both salary sacrifice to super and employer SG contributions count towards your concessional cap.

Secondly, your employer is obliged to calculate and pay SG on your OTE/QE, up to the maximum contribution base. That's changing on 1 July 2026.

Finally, salary sacrifice is a voluntary agreement between employee/employer. Your employer may agree to a one-off or uneven sacrifice. There's no super guarantee legislated limits, however, there may be industrial limits, check with your employer 😉

If you exceed your concessional cap, you may be liable for additional tax 🤓

Deanne

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