Ways to grow your super

Adding a little extra to super while you’re working can make a big difference later, thanks to lower tax and decades of compounding. Here are the main ways to do it, and the limits to keep in mind.

Two types of contributions

Money going into super is either taxed on the way in, or not.

Each type has its own yearly limit, called a cap.

Before-tax contributions and the cap

The concessional contributions cap is $32,500 a year (2026–27). This includes your employer’s compulsory super, so check how much room you have left before adding more.

Salary sacrifice

Salary sacrifice means asking your employer to pay some of your before-tax pay straight into super. That money is taxed at 15% instead of your normal tax rate.

Personal deductible contributions

You can also put in your own money and claim a tax deduction for it. You need to send your fund a “notice of intent to claim” form and get a reply before you lodge your tax return.

Carry-forward: using unused cap

If you didn’t use your full before-tax cap in earlier years, you may be able to use the leftover amount now. This is called carry-forward.

• You can use unused cap amounts from up to the past 5 years.
• Your total super balance must be under $500,000 (2026–27) on 30 June of the previous year.

This can help if you’ve had time out of work, or get a bonus or an inheritance.

After-tax contributions

The non-concessional contributions cap is $130,000 a year (2026–27).

If you’re under 75, you may be able to use the bring-forward rule. This lets you put in up to three years’ worth at once:

Help from the government

Co-contribution

If you earn less than $64,293 (2026–27) and make an after-tax contribution, the government may add up to $500.

• You get the full $500 if your income is $49,293 or less (2026–27) and you put in $1,000.
• The amount reduces as your income rises, and stops at $64,293.
• At least 10% of your income must come from work or running a business.

You don’t need to apply. The ATO works it out after you lodge your tax return.

Low income super tax offset (LISTO)

If your adjusted taxable income is $37,000 or less (2026–27), the government refunds the 15% tax on your before-tax contributions, up to $500. It’s paid straight into your super.

From 1 July 2027, the law changes so the income limit rises to $45,000 and the maximum payment rises to $810.

Spouse contributions

You can put after-tax money into your partner’s super. If your partner earns a low income, you may be able to claim a small tax offset.

Couples can also split contributions. That’s where one partner asks their fund to move part of their before-tax contributions into the other partner’s account. This can help balance super between you.

Next steps

• Check how much your employer paid in last year, and work out your room under the $32,500 cap (2026–27).
• Use a salary sacrifice calculator to see how a small regular amount could add up.
• Check myGov to see if you have unused cap amounts you could carry forward.