Extra contributions

Even small additional contributions to your account each month can make a big difference to the size of your super account.


There are two ways you can make extra contributions to your super: before tax and after tax.


Before tax (concessional contributions)

Salary sacrifice 

You can make extra contributions by ‘sacrificing’ some of your salary. The extra contributions go directly from your salary into your super, the same way your normal super guarantee contributions are paid by your employer.

Your take home pay will be less, however there are potential tax benefits worth considering. Your super is taxed at 15%. If your income tax rate is higher than 15%, then you will save money on tax.


After-tax (non-concessional contributions)

Personal contributions

You can make extra contributions in lump sums from your normal take home pay. This is not taxed as you’ve already paid the tax on the income.

Contribution limits

There are limits to the amount you can add to your super account after-tax. The 2020 - 2021 financial year, the non-concessional cap is $100,000 for all individuals 65 years of age or under. Limits also apply depending on much you already have in your super account.

Total superannuation balanceContribution and bring forward available
Less than $1.4 millionAccess to $300,000 cap (over 3 years)
$1.4 million to less than $1.5 millionAccess to $200,000 cap (over 2 years)
$1.5 million to less than $1.6 million

Access to $100,000 cap (no bring-forward period, general non-concessional contributions cap applies)

$1.6 million and overNil


Government top-up for low income earners

If you earn less than $54,837  p.a. and make a personal contribution into your super, you may be eligible for the Government co-contribution and receive up to $500 extra into your super each year. For eligibility criteria, see the ATO website.


Tax offset for couples

There may be times during your working life where your partner may work part-time, take time off to raise children, study, look after others or recover from an illness. This can impact their super savings, leaving them less in retirement.

Could you split some of your super contributions to your partner's super account?

If your partner is on a low income or no income and you make a contribution to their super, not only will you help grow their super but you can claim a tax offset of up to $540. See if you are eligible: 

  • Both you and your spouse are Australian residents when you made the contribution.
  • A spouse can be of any sex and include de facto relationships.
  • You and your spouse are not living separately or apart on a permanent basis when you made the contributions.
  • Contributions were not tax deductible.
  • The contributions need to be made to a complying fund (like REI Super) during the same financial year as claiming the offset.
  • Your spouse’s assessable income total reportable fringe benefits and employer superannuation contributions are less than $40,000.
  • Your spouse does not have a super balance of $1.6 million or more.

Spouse contributions are classed as non-concessional contributions and tax rules apply. To set up a spouse contribution you need to complete the Contribution splitting with spouse form.



Tax rules, including the contribution caps and other figures shown here are subject to change from year to year due to changes in legislation or annual indexation. For up to date information about the contribution caps and other figures, go to www.ato.gov.au.