SuperGuide

Superannuation and retirement planning information

Making superannuation contributions

A Super Guide

There are two basic 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. Non-concessional contributions are made from after-tax income and are not taxed in your super fund.

Common examples of concessional contributions include:

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 $25,000 per year (unless you are eligible to use the carry-forward rule), and the non-concessional cap is $100,000 (unless you are eligible to use the bring-forward rule).

Click on the links directly below to access the following topics about making superannuation contributions:

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

Set out below are all SuperGuide articles that relate to Making superannuation contributions.