You can choose to save more by putting more of your pre-tax salary into super now. With our easy online form you can simply inform your employer to start topping up your super, free of hassles and no paper work involved.

When should I start?

The sooner you start, the greater the positive impact of compounding investment returns. And it does make a substantial difference.

It’s easy to see for yourself what you could achieve. Just run a few scenarios on the ASIC’s MoneySmart Contribution Calculator. Please note that the calculations in this calculator are valid for the 2019 financial year.

See our fact sheet Salary sacrifice and save for more detailed information.


How much should I contribute?

As much as you think you can reasonably manage whilst ensuring that you don't go over the concessional contributions cap.

Remember, you can always tell your employer to reduce the regular amount going forward, or cancel it altogether.

A lot of people choose a regular amount and then, towards the end of the financial year, make an additional one-off contribution of whatever they can afford.

How to get started

If you would like to start adding more to your super through salary sacrificing, simply fill out the fields in the below online ‘Contribution Form’ and click on the ‘submit’ button. Then select one of the three options to complete the form:

  1. Pre-populated email with an attached form addressed to your employer
  2. Pre-populated email (no attached form) addressed to your employer
  3. Download the form (pdf) to keep a hard copy or send it later to your employer

Once you’ve informed your employer, it’s a set-and-forget super saving. If at any time you want to change the amount or cancel the extra contributions, all you need to do is inform your employer.

Contribution Form

Note: By pressing ‘Submit’ you will be provided with a completed instruction form. In order for your request to be actioned, you will need to provide this form to your employer.

How do before-tax contributions work?

Before-tax, including 'salary sacrifice', contributions to super are made from your before-tax salary. You simply ask your employer to take a regular amount out of your salary and put it into your super instead. For many people, this can mean significant tax savings at the same time as topping up your balance for retirement.

There’s a substantial tax advantage.

The tax on your contribution (15%) is concessional – i.e. less than the income tax you pay – on any salary greater than $18,200 p.a.

Annual Income Income Tax
(Marginal tax rate)
Contributions Tax
(Concessional tax rate)
Tax saving
$0 - 18,200 0% 15% 0%
$18,201 - 37,000 19% 15% 4%
$37,001 - 90,000 32.5% 15% 17.5%
$90,001 - 180,000 37% 15% 22%
$180,001 - 250,000 45% 15% 30%
$250,001 and over 45% 30% 15%

Please note: Marginal tax rate does not include Medicare Levy (2%) (not applicable to low-income earners).


Concessional caps apply

The government limits the amount you can contribute each year from your before-tax salary to $25,000. Any salary sacrifice contributions over that amount won’t attract the concessional tax rate.

However, you can 'carry-forward' any unused amount of your concessional contributions cap. You can access your unused concessional contributions cap on a rolling basis for five years. Amounts carried forward that have not been used after five years will expire.

It's important to note that you will only be able to carry-forward your unused concessional contributions cap if your Total Superannuation Balance at the end of 30 June of the previous financial year is less than $500,000.

You should check that your employer’s 9.5% super guarantee contribution will not be impacted by any salary sacrifice. For most employers it does not, but it’s best to make sure.

Talk to a financial planner

Get advice for every stage of your life

NGS Super members have access to qualified, non-commission based financial planners, including over-the-phone limited advice* about your account, at no additional cost. Find out more

Important information

ASIC’s MoneySmart contributions calculator. Please note that the calculations in this calculator are valid for the 2019 financial year.

NGS Super's Privacy Policy. NGS Super Pty Limited ABN 46 003 491 487, AFSL No. 233154 the trustee of NGS Super ABN 73 549 180 515. The information contained on this site is general advice only. It is not intended to be used as a substitute for professional advice and may not be right for you.

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Past investment performance is not a reliable indicator of future performance.

* Limited advice covers one or two issues in isolation on topics such as investment selection and contribution levels. It does not take into account the member’s entire financial situation.

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