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Home / How super works / Super contributions

Super contributions

Super contributions

There are essentially two types of super contributions you can make:

  • concessional, and
  • non-concessional

Concessional contributions are made from before-tax income and are taxed at 15% in your super fund. Common examples of concessional contributions include:

  • compulsory employer superannuation guarantee contributions,
  • salary sacrifice arrangements, and
  • any personal super contributions that you claim as a tax deduction.

Non-concessional contributions are made from after-tax income and are not taxed in your super fund. Common examples of non-concessional contributions include:

  • voluntary additional payments made from your take-home pay,
  • any made on behalf of your spouse (married or de facto),
  • a government co-contribution, and
  • the Low Income Super Tax Offset (LISTO).

There are annual caps (limits) on the amount of concessional and non-concessional contributions you can make. If you exceed these limits, you’ll be liable to pay extra tax.

  • The concessional contributions cap is currently $27,500 per year (unless you are eligible to use the carry-forward rule),
  • The non-concessional cap is $110,000 per year (unless you are eligible to use the bring-forward rule).

Learn more about making super contributions in the following key SuperGuide articles:

Premium A super guide to the bring-forward rule

A super guide to the bring-forward rule

Premium Work test: Making super contributions after you turn 67

Work test: Making super contributions after you turn 67

Making superannuation contributions: Super for beginners guide

Making superannuation contributions: Super for beginners guide

Superannuation Guarantee (SG) contributions rate and rules

Superannuation Guarantee (SG) contributions rate and rules

Premium Non-concessional super contributions guide (2021–22)

Non-concessional super contributions guide (2021–22)

Premium How to make super contributions after you’ve retired

How to make super contributions after you’ve retired

Premium Contributing to your super in your late 60s: What are the rules?

Contributing to your super in your late 60s: What are the rules?

Premium What super contributions are best for me?

What super contributions are best for me?

Premium How do tax-deductible superannuation contributions work?

How do tax-deductible superannuation contributions work?

Premium Salary sacrifice and super: How does it work?

Salary sacrifice and super: How does it work?

Premium How carry-forward (catch-up) super contributions work

How carry-forward (catch-up) super contributions work

Premium What to do if you exceed your super contributions caps

What to do if you exceed your super contributions caps

Premium Concessional super contributions guide (2021–22)

Concessional super contributions guide (2021–22)

Set out below are the latest articles that relate to super contributions.

PremiumA super guide to the bring-forward rule

A super guide to the bring-forward rule

May 12, 2022

Using the bring-forward rule is a great way to put a larger contribution into your super account in a single year. Here’s what you need to know about the rules.

10 year magic window: The new contributions landscape

10 year magic window: The new contributions landscape

May 7, 2022

Meg Heffron talks about some of the contributions changes happening from July 2022, and where there may be opportunities for SMSF trustees.

PremiumNew contribution strategies for retirees

New contribution strategies for retirees

May 7, 2022

From 1 July this year, the window for making last minute contributions opens up all the way to age 75. These case studies show how.

PremiumSuper recontribution strategy: How it works

Super recontribution strategy: How it works

April 6, 2022

Re-contribution strategies can reduce the tax on your super benefit and may eliminate tax for non-tax dependant beneficiaries like your adult children.

PremiumStrategies for boosting your super in the gig economy

Strategies for boosting your super in the gig economy

April 3, 2022

While working in the gig economy can be more flexible, it can also be a recipe for a much smaller retirement savings pot if you don’t take steps to fix it.

PremiumHow the 15-year small business CGT exemption can help boost your super

How the 15-year small business CGT exemption can help boost your super

March 15, 2022

Small businessowners approaching retirement can take advantage of some valuable tax concessions when they sell up and then contribute the money into super.

PremiumThe pros and cons of investing your inheritance into super

The pros and cons of investing your inheritance into super

February 28, 2022

Deciding whether to put an inheritance into super can be tricky, so think carefully before you act.

PremiumThe small business retirement exemption explained

The small business retirement exemption explained

February 28, 2022

Small business owners often regard their business as their retirement ‘nest egg’, but did you know you can contribute some of the sale proceeds to super and save tax at the same time?

PremiumWork test: Making super contributions after you turn 67

Work test: Making super contributions after you turn 67

February 28, 2022

In your late 60s, you may need to meet a work test before making contributions into your super account. Here’s the current rules and what they mean for you.

Making superannuation contributions: Super for beginners guide

Making superannuation contributions: Super for beginners guide

February 28, 2022

It can be confusing to understand all the different types of super contributions. But it’s worth learning the main types and what each one offers you.

PremiumDownsizer super contributions: What you need to know

Downsizer super contributions: What you need to know

February 28, 2022

If you downsize your home, putting some of the proceeds into your super can help feather your retirement nest.

Superannuation Guarantee (SG) contributions rate and rules

Superannuation Guarantee (SG) contributions rate and rules

February 28, 2022

For most of us, our employer’s regular SG payments are the main source of contributions going into our super, so it pays to understand what they are.

PremiumNon-concessional super contributions guide (2021–22)

Non-concessional super contributions guide (2021–22)

February 28, 2022

Non-concessional contributions are a great way to top up your super retirement savings. Here’s our simple guide to how they work.

PremiumHow does the First Home Super Saver Scheme (FHSSS) work?

How does the First Home Super Saver Scheme (FHSSS) work?

February 25, 2022

The government’s First Home Super Saver Scheme (FHSSS) can be a handy tool when you are saving for your first home. But it’s not for everyone.

PremiumHow to make super contributions after you’ve retired

How to make super contributions after you’ve retired

February 25, 2022

Once you retire super contributions get trickier, but not impossible. So it’s worth learning which contributions remain available to you.

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