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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
Salary sacrifice and super: How does it work?

Salary sacrifice and super: How does it work?

Premium
Guide to the superannuation work test

Guide to the superannuation work test

Premium
A super guide to the bring-forward rule

A super guide to the bring-forward rule

Superannuation Guarantee (SG) contributions rate and rules

Superannuation Guarantee (SG) contributions rate and rules

Premium
Concessional super contributions guide (2022–23)

Concessional super contributions guide (2022–23)

Premium
Non-concessional super contributions guide (2022–23)

Non-concessional super contributions guide (2022–23)

Making superannuation contributions: Super for beginners guide

Making superannuation contributions: Super for beginners guide

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
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

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

PremiumSalary sacrifice and super: How does it work?

Salary sacrifice and super: How does it work?

July 1, 2022

Forgoing some of your salary into your super through a salary sacrifice arrangement can have valuable tax benefits and help boost your retirement nest egg.

PremiumContribution splitting: How to boost your spouse’s super

Contribution splitting: How to boost your spouse’s super

July 1, 2022

Splitting your super with your spouse or partner can be a great way to boost your joint retirement savings and possibly save yourself some tax as well.

PremiumGuide to the superannuation work test

Guide to the superannuation work test

July 1, 2022

The rules for making super contributions after age 67 have been relaxed substantially, but you must still meet a work test for one type of contribution.

PremiumHow the First Home Super Saver Scheme (FHSSS) works

How the First Home Super Saver Scheme (FHSSS) works

July 1, 2022

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

PremiumDownsizer super contributions: What you need to know

Downsizer super contributions: What you need to know

July 1, 2022

Downsizing and putting the proceeds into super can be a great way to boost your retirement savings without having to meet many of the rules affecting other super contributions.

PremiumA super guide to the bring-forward rule

A super guide to the bring-forward rule

July 1, 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.

Superannuation Guarantee (SG) contributions rate and rules

Superannuation Guarantee (SG) contributions rate and rules

July 1, 2022

With Super Guarantee (SG) contribution rates changing again, it pays to understand the rules and the rate your employer is required to pay in 2022-23.

PremiumConcessional super contributions guide (2022–23)

Concessional super contributions guide (2022–23)

July 1, 2022

Concessional contributions make up most of the money going into your super account, so it’s important to understand what these are and how they work.

PremiumHow LISTO works (Low Income Superannuation Tax Offset)

How LISTO works (Low Income Superannuation Tax Offset)

July 1, 2022

The Low Income Super Tax Offset (LISTO) is a government rebate that can help boost your super account and make saving for retirement a little easier.

PremiumHow the Division 293 tax works: Super surcharge for high earners

How the Division 293 tax works: Super surcharge for high earners

July 1, 2022

High-income earners pay extra tax on their concessional super contributions, so it’s important to understand the rules.

PremiumNon-concessional super contributions guide (2022–23)

Non-concessional super contributions guide (2022–23)

July 1, 2022

Making a personal contribution into your super can be a great way to boost your retirement nest egg and enjoy the tax-effective benefits of the super system.

PremiumWhat is the maximum super contribution base for 2022–23?

What is the maximum super contribution base for 2022–23?

July 1, 2022

High-income earners face a quarterly cap on the amount of income on which their employer must make SG contributions. Here’s the limit for 2022-23.

PremiumHow a government co-contribution can help boost your super savings

How a government co-contribution can help boost your super savings

July 1, 2022

A free co-contribution payment made by the government into your super account can be a great way to boost your super account if you have some money to spare.

Premium Case study: Combining downsizer and non-concessional contributions

Case study: Combining downsizer and non-concessional contributions

May 27, 2022

New rules from 1 July will potentially allow older Australians to bring forward the sale of their home and get two bites of the super contributions cherry.

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.

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