Making superannuation contributions

Superannuation contributions (including personal contributions and employer contributions) are a cash amount, or in some cases an asset, that is contributed to a complying superannuation fund, on behalf of an individual under the age of 75.

Super contributions and earnings on those contributions are the key to accumulating a substantial retirement nest egg. Find out how you can make concessional (before-tax) contributions, non-concessional (after-tax) contributions, receive co-contributions and more.


Listed below are some of our key articles about making super contributions. For more articles on this topic continue scrolling down the page.

Set out below are all SuperGuide articles explaining Making superannuation contributions.

Does the Government’s co-contribution count towards my contributions cap?

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Q: Does a co-contribution received after using up the total bring forward cap of $540,000 mean that an excess contribution has been made, or is the Government co-contribution excluded from the after-tax contribution cap? A: A superannuation co-contribution is a tax-free super contribution paid by … [Read more...]

ALP policy hits super contributions and pension earnings

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Note: If you are retiring with $500,000 (or even less) in a super pension, you could potentially be hit with the ALP’s proposed new tax on pension earnings. On 22 April 2015, the leader of the opposition, Bill Shorten announced the ALP’s superannuation election policy. If the ALP wins government, … [Read more...]

Super contributions: How much co-contribution will I get?

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Q: Where do I go to find a calculator that helps me work out how much co-contribution I will be entitled to, and how much super I need to contribute to get that co-contribution? I am also looking for something that shows the sliding scale for different income levels and different super … [Read more...]

Super contributions caps for the 2015/2016 year

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The superannuation contributions caps for concessional (before tax) and non-concessional (after tax) contributions will not increase for the 2015/2016 year. The contributions caps applicable for the 2015/2016 year, will be the same limits in place for the 2014/2015 year. Concessional … [Read more...]

SMSF trustees: Is your fund ready for SuperStream?

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If your SMSF receives super contributions from an employer, or employers, on behalf of SMSF members, then you need to ensure that your self-managed super fund is SuperStream-ready. Effective from 1 July 2015, employers with 19 or fewer employees must use the SuperStream standard, although as the … [Read more...]

Superannuation Guarantee: What is the maximum SG employers must pay?

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Q: I am earning a salary of $200,000 plus super. I am aged 42. I understand a maximum contribution level applies based on a 9.5% SG contribution, before the balance up to $30K limit can be made on a salary sacrifice basis. Can you please confirm what the maximum SG contribution is allowed to be for … [Read more...]

Upper limit on SG contributions (for 2015/2016 year, and for 2014/2015 year)

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Note: This article explains the maximum superannuation contribution base for the 2015/2016 year, for the 2014/2015 year, and for previous years. The maximum superannuation contribution base is used to determine the maximum Superannuation Guarantee (SG) contribution that an employer is required to … [Read more...]

Nightmare on super street: Excess contributions

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Since 1 July 2013, if you exceed your concessional or non-concessional cap, the consequences are generally administrative inconvenience and a small financial charge. Before July 2013 (and this still applies for the financial years before July 2013), the consequences of exceeding one or both caps … [Read more...]

No tax in retirement because you SAPTO (updated rates)

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This article is updated annually with new rates, or periodically to highlight changes (if any) to the Seniors & Pensioners Tax Offset (SAPTO) rules. This article includes SAPTO rates for the 2014/2015, 2013/2014, and 2012/2013 years, and SATO rates for the 2011/2012, 2010/2011, 2009/2010 and … [Read more...]

For over-65s: Ten super tips when making contributions

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You can make voluntary superannuation contributions up to the age of 74 (that is, before you turn 75), and these can be concessional (before-tax) or non-concessional (after-tax) contributions. If you’re aged 65 or over, then you must satisfy a work test, if you intend to make super contributions. … [Read more...]