Super Contributions Simplified – a guide to the menu of contributions able to be made to your fund. Superannuation is one of the most powerful ways to build wealth for retirement in Australia. While the rules around contributions have become simpler and, in many cases, more generous, they can still feel confusing when you want to know exactly what applies to you.
This guide simplifies the key contribution types, explains the rules by age group, and highlights opportunities to grow your super while staying within the rules.
The Most Common Types of Super Contributions
- Super Guarantee Contributions (SGC)
Employers must pay 12% of your ordinary time earnings into super. This is automatic and provides the foundation of retirement savings for most Australians.
-
Pre-Tax Personal Contributions (Concessional)
You can top up your super through:
- Salary sacrifice (via your employer), or
- Personal deductible contributions (paid directly).
Key rules:
- Capped at $30,000 per year.
- Unused amounts may be carried forward, if eligible.
- Taxed at 15% inside super (or up to 30% if your income + contributions exceed $250,000).
- Low-income earners may receive up to $500 back via the government’s Low Income Superannuation Tax Offset.
Made from after-tax income, with no deduction claimed.
- Annual limit: $120,000.
- Bring-forward rule: up to $360,000 at once (eligibility depends on your Total Super Balance).
- These contributions are not taxed inside super.
-
Government Co-Contributions
If you earn under set thresholds and contribute at least $1,000 after tax, the government may contribute up to $500 extra into your fund.
-
Spouse Contributions
You may contribute to your spouse’s super if they meet age and income conditions.
- Possible tax offset of up to $540 for contributions of $3,000.
Contribution Rules by Age
| Contribution Type | Under 67 | 67–74 (work test may apply) | 75+ |
| Employer Super Guarantee | ✔ | ✔ | ✔ |
| Pre-tax (salary sacrifice/deductible) | ✔ | ✔ (if work test met) | ✘ |
| After-tax (non-concessional) | ✔ | ✔ | ✘ (except downsizer) |
| Government Co-contribution | ✔ (if eligible) | ✔ (if under 71) | ✘ |
| Spouse Contributions | ✔ | ✔ | ✘ |
Age-Specific Guidance
Under Age 67
- Broad access to all contribution types.
- Government co-contribution available for incomes under $62,488.
- Spouse contributions available if your partner earns under $40,000.
Ages 67–74
- Employers must still pay SGC.
- Pre-tax contributions require the work test (40 hours in 30 days).
- Non-concessional and spouse contributions remain available.
Age 75+
- Employers continue SGC.
- New contributions are generally not allowed, except downsizer contributions when selling your home (if eligible).
Why Professional Advice Matters
The rules may look straightforward, but:
- Exceeding caps can trigger ATO penalties.
- Missing income thresholds by even a small margin can mean losing out on valuable incentives.
- Bring-forward and carry-forward rules must be tracked carefully across years and accounts.
A financial adviser can help you:
- Boost your retirement savings strategically,
- Maximise government incentives,
- Stay within contribution limits, and
- Align your contributions with your retirement plan.
Super remains one of the most tax-effective ways to prepare for retirement. Understanding the rules for your age, income, and circumstances is essential to making the most of the system.
At Continuum Financial Planners, our experienced advisers can guide you through your contribution options and design a plan tailored to your goals. To make an appointment with one of our team –
- phone our office on 07 3421 3456, or
- at your convenience, use the linked Book A Meeting
Note: Contribution caps and thresholds are correct for the 2025/26 income year. Rules may differ for untaxed or defined benefit schemes.
(This article was first posted by us in September 2025.)