Updated on 16 June 2026
You often hear about the importance of superannuation, but many Australians never take the time to understand the contribution rules or the benefits of making additional contributions to super.
Simply put, a crucial component of a healthy retirement plan is regularly contributing to superannuation.
This is because super is one of the most tax-effective ways to save for retirement. Over time, contributions and investment earnings can help grow a retirement nest egg that can later be used to fund your lifestyle in retirement.
While the benefits of super are often felt during retirement, contributing to super can also provide tax advantages today.
For example, concessional contributions such as employer contributions, salary sacrifice contributions and personal deductible contributions are generally taxed at 15% within the super fund, rather than at your marginal tax rate. Higher-income earners may pay additional tax on some concessional contributions.
Before making any contributions, it is important to understand the rules that determine your eligibility and how much you can contribute. These rules generally depend on factors such as your age, contribution caps and the type of contribution being made.
The following table provides a summary of the super contribution rules and contribution types available at different ages.
Contributing to Super Under Age 75
For the 2022/23 financial year and later, individuals under age 75 can generally make and receive all types of super contributions, subject to the relevant contribution caps.
This includes:
- Employer Superannuation Guarantee (SG) contributions
- Salary sacrifice contributions
- Personal concessional (tax-deductible) contributions
- Non-concessional (after-tax) contributions
- Spouse contributions
However, keep in mind that you would still be subject to the Contribution Caps which as of the 1st of July 2026 are $32,500 p.a. in concessional contributions and $130,000 p.a. in non-concessional contributions unless utilizing the Bring Forward Rule. To learn more about the latest contribution cap changes, read our blog: Super Contribution Cap Changes From 1 July 2026.
Individuals aged 55 and over may also be eligible to make a downsizer contribution from the proceeds of selling an eligible home.
If you are aged 67 to 74, you may need to satisfy the work test or work test exemption if you wish to claim a tax deduction for a personal super contribution.
Contributing to Super at Age 75 and Over
For the 2022/23 financial year and later, contribution options become more limited once you turn 75.
Your super fund can continue to accept:
- Compulsory employer contributions, including Superannuation Guarantee (SG) contributions
- Downsizer contributions (if eligible)
In addition, for up to 28 days after the end of the month in which you turn 75, your fund may be able to accept certain voluntary contributions, including salary sacrifice, personal and spouse contributions and other amounts paid by your employer to your super fund, such as administration fees and insurance premiums.
Want to Understand Your Own Eligibility Better?
Super contribution rules can become complex, particularly when factors such as age, contribution caps and work test requirements come into play. If you’re unsure which contribution strategies you’re eligible for or would like personalised advice based on your circumstances, get in touch with the team at Yield for a complimentary discussion. Book your free initial conusltation with a Retirement Advisor.
