What this calculator does
Charity and hospital employers hold capped FBT exemptions that let staff pay everyday costs (rent, mortgage, bills) from pre-tax salary: the mechanics are in our NFP salary packaging guide. This calculator turns that into the number that matters: the net annual benefit for your salary, after two deductions:
- The HECS clawback. Packaged benefits produce a reportable fringe benefits amount (packaged dollars × 1.8868) that counts in full toward HECS repayment income. Tick the HECS box and the calculator prices it.
- Provider fees, which on the smaller hospital cap can eat a noticeable share of the saving.
Two worked examples
A nurse on $80,000 with a HELP debt, packaging the full hospital cap ($9,010): tax saved $2,883, but the $17,000 RFBA lifts the HECS repayment by $1,199, leaving a net benefit of $1,685 before fees. A charity worker on $75,000 with no HELP debt packaging the full PBI cap ($15,899) keeps the whole $5,201 tax saving, before fees.
Both are still clearly worthwhile, but the net figure is smaller than the headline tax saving, so budget on the net one.
Assumptions
- All packaged benefits are GST-free (Type 2 gross-up, 1.8868), the standard rent/mortgage arrangement. GST-inclusive benefits shrink the cap room.
- The separate $5,000 grossed-up meal entertainment cap is not included.
- Salary packaging to super is a different mechanism (no RFBA), use the salary sacrifice calculator for that.
- The RFBA also feeds other income tests (Medicare levy surcharge, Division 293, family assistance) not priced here: the family-assistance tests in particular use their own adjusted definitions, so check those separately if they apply to you.
Frequently asked questions
Which cap applies to me?
Public benevolent institutions (most charities) and health promotion charities: a $30,000 grossed-up cap, roughly $15,900 of GST-free benefits. Public hospitals, not-for-profit hospitals and public ambulance services: $17,000 grossed-up, roughly $9,010. Your payroll or packaging provider can confirm which category your employer is registered under.
Why is the cash amount less than the cap?
The caps are set as grossed-up values. GST-free benefits like rent and mortgage payments gross up at 1.8868, so $30,000 ÷ 1.8868 ≈ $15,900 of actual spending. Benefits with GST credits gross up at 2.0802 and eat the cap faster, which is why providers steer packages to GST-free items.
What fees should I enter?
Administration fees are typically charged per pay period, sometimes with card fees on top. Ask your provider for the total annual figure.
Sources
Figures on this page come from the following primary sources. The date is when we last checked the page against the source.
- Fringe benefits tax rates and thresholds (ATO), checked 25 August 2026.
- Reportable fringe benefits for employees (ATO), checked 25 August 2026.
- Study and training support loans rates and repayment thresholds (ATO), checked 27 July 2026.
Related
NFP & hospital salary packaging guide: where the caps come from and the fine print. HECS repayment calculator: your full repayment picture with the RFBA included. Novated leases & HECS: the same RFBA mechanism via a car.
Figures current as at 25 August 2026. Caps and gross-up factors verified against the ATO's FBT rates and thresholds page (Table 5, dated 20 May 2026); see our methodology. General information only, not financial advice.