There are three main ways Australians contribute to their superannuation:

1. Employer contributions (Super Guarantee):
   ​Employers are required to contribute a percentage of your salary into your super. This rate is 12% for the 2025–26 financial year.
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2. Salary sacrifice contributions (pre-tax):
   ​This is when you arrange with your employer to have a portion of your pre-tax salary paid directly into your super instead of receiving it as take-home pay.
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3. Personal (post-tax) contributions:
   ​You can also contribute to your super using after-tax income. In some cases, these can be claimed as a tax deduction.

How Does Salary Sacrifice Work?

While employer contributions (Super Guarantee) are automatic and post-tax contributions are directly in your control, salary sacrifice involves an agreement with your employer.

If you want to contribute more than the standard Super Guarantee, you can ask your employer to set up a salary sacrifice arrangement. This reduces your taxable income, which may result in paying less income tax (see ATO guidelines).

However, keep in mind that salary sacrifice plus Super Guarantee contributions count toward your concessional contribution cap. If your total concessional contributions exceed the cap, additional tax may apply on the excess amount.

Please note: Pearler does not provide personal advice, including on salary sacrifice arrangements. You should consider seeking advice from a licensed financial adviser before proceeding.

If you wish to enter into a salary sacrifice agreement with your employer, you will need to open a Pearler Super account and provide your employer with the Pearler Super Choice form, which you can access here.

Here’s an example request that may be provided to your employer along with the necessary forms:

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As always, before making financial decisions, please do your own research and read the Pearler Super product disclosure statement along with the TMD and other important documents listed here.

If you have more questions or would like to share any feedback, please reach out to us via our live chat or email us at help@pearler.com.

Remember, that this is general in nature and doesn't constitute personal advice. Reach out to a financial professional when considering making financial decisions. As details may change, we recommend checking the information directly from the source, including the ATO website. All figures and data in this article were accurate at the time it was published. That said, financial markets, economic conditions and government policies can change quickly, so it's a good idea to double-check the latest info before making any decisions.