Super contributions: how money gets into super
Super grows from your employer's contributions, anything extra you put in, and a few government top-ups. Each type is taxed differently and has its own cap. Here they are in one place.
The two types of contribution
| Concessional (before tax) | Non-concessional (after tax) | |
|---|---|---|
| Includes | Employer super guarantee, salary sacrifice, personal contributions you claim as a deduction | Personal contributions from after-tax money that you don’t claim a deduction for, and spouse contributions |
| Tax in the fund | 15% (more for very high incomes) | None |
| Yearly cap | $32,500 | $130,000 |
Employer super guarantee
Your employer must pay 12% of your ordinary pay into your super fund, on top of your pay. It counts towards your concessional cap. From 1 July 2026, under Payday Super, it is paid with each payday instead of quarterly. On a salary of $80,000, that is $9,600 a year.
Adding more before tax
- Salary sacrifice: part of your pre-tax pay goes to super. See the salary sacrifice guide.
- Personal deductible contributions: pay into super from your bank account, then claim a tax deduction. Send your fund a notice of intent and get its acknowledgement before you lodge your return.
- Carry-forward: if your total super balance was under $500,000, you can use unused concessional cap from up to 5 earlier years, which helps after a career break.
Adding more after tax
- Non-concessional contributions up to $130,000 a year in 2026–27. If your total super balance is low enough, you can bring forward up to 3 years’ caps and contribute more in one go, for example from an inheritance.
- Spouse contributions: if your spouse earns $37,000 or less, contributing $3,000 to their super gets you a tax offset of up to $540. It phases out when their income reaches $40,000.
- Downsizer contributions: from age 55, up to $300,000 each from selling a home you have owned for 10 years or more, outside the caps.
Government extras
- Low income super tax offset: if you earn $37,000 or less, the government pays back the 15% tax on your concessional contributions, up to $500, into your super.
- Government co-contribution: lower and middle income earners who make after-tax contributions can get up to $500 added by the government.
- First Home Super Saver: voluntary contributions of up to $15,000 a year, and $50,000 in total, can be withdrawn later towards a first home deposit.
What a little extra adds up to
A 30-year-old earning $80,000 with $50,000 in super is projected to have about $536,724 at 67, in today’s dollars, using Moneysmart’s assumptions. Adding $2,000 a year before tax lifts that to about $631,659, an extra $94,935.
Sources: ATO, Understanding concessional and non-concessional contributions; Concessional contributions cap; Non-concessional contributions cap. Projections are estimates, not a forecast.
Frequently asked questions
How do I know my employer is paying my super?
Check your fund’s app or statement, and compare it with your payslips. Since 1 July 2026, under Payday Super, employers must pay super with each payday, and it must reach your fund within 7 business days. You can also see contributions your fund has reported in myGov, through ATO online services.
When can I get my super?
Generally once you reach your preservation age (60 for anyone born after 30 June 1964) and retire, or at 65 even if you are still working. Early release is only allowed in limited cases, such as severe financial hardship or the First Home Super Saver scheme.
Should I combine my super accounts?
Having more than one account usually means paying more than one set of fees and insurance premiums. You can find and combine accounts in myGov. Before you roll an account over, check whether you would lose insurance cover you need.
General information based on ATO rules and rates, not tax advice. Figures are worked out by our calculators; see how we calculate.