Employees can elect to sacrifice part of their pre-tax salary as additional super contributions.
Setting up salary sacrifice
In the employee's super settings.
Add employee contribution amount or percentage.
Select whether it's before or after SG calculation.
This reduces taxable income and increases super.
Concessional contributions cap
Be aware of concessional contributions caps:
Employees have annual limits on concessional (pre-tax) contributions
Exceeding the cap results in additional tax
Monitor total contributions including employer SG and salary sacrifice