There are various ways you can contribute to your super. The three most common types of contributions are before-tax contributions (concessional contributions), after-tax contributions (non-concessional contributions) and super co-contributions.

Before-tax contributions

Concessional contributions are sometimes called ‘before-tax contributions’. These are made into your super from your salary before you have paid tax.

They include:

  • Compulsory super guarantee (SG) made by your employer
  • Salary sacrifice contributions (if you choose)
  • Employer matching contributions (if applicable)
  • Any personal contributions for which you notify the Trustee of your intention to claim as an income tax deduction
After-tax contributions

Non-concessional contributions are sometimes called ‘after-tax contributions’. These are generally voluntary and can include contributions made by:

  • members from after-tax income
  • a spouse
Super co-contribution

If you are a low or middle income earner and make personal (after tax) contributions into your super fund, you could be eligible to receive a ‘bonus’ contribution up to $500 from the Australian Government.

The amount you may receive depends on your income, your account balance in all your super funds (only applicable from 1 July 2017) and how much you contribute across all of your super accounts. You cannot contribute in excess of your non-concessional contribution cap if you wish to receive the co-contribution. For additional information on the government caps refer to the section on our website called Government co-contributions.

Find out more

Watch our educational module ‘Superannuation Contributions’ to learn more or refer to the ATO website.


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