Salary sacrifice and your super
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Your employer can make additional super contributions by salary sacrificing your part of your earnings. This are treated as concessional contributions, taxed at 15% in the superannuation fund. However, this is compared to your marginal income tax rates if this was not sacrificed.
Potential benefits for the regular salary sacrificed superannuation payments include an acceleration of growth of your super balance (which would make a big difference at retirement) and this will lower your taxable income and may help you pay less tax, stay in a lower tax bracket, reduce the Medicare Levy or qualify you for certain concessions, etc
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