A Quick Guide to Australia’s Superannuation Rules
Understanding superannuation rules and identifying opportunities to boost your super is key to making the most of your retirement savings. Here’s a clear overview of the key superannuation rules for 2025-2026, including contribution caps, eligibility rules and government incentives.
Concessional Contributions
Pre-tax contributions, such as employer payments and personal contributions you claim as a tax deduction.
- You can contribute up to $30,000 per year.
- If you exceed the cap, the excess is taxed at your marginal rate (less a 15% offset).
- Unused concessional caps can be carried forward for up to five years if your total super balance is under $500,000, allowing you to “catch up” in future years.
Non-Concessional Contributions (NCC)
After-tax contributions you make without claiming a tax deduction.
- The annual NCC cap is $120,000.
- You must have a total super balance under $2 million to contribute.
Bring-Forward Rule
Useful if you have a lump sum, for example, you’ve sold an asset or received an inheritance.
- Contirbute up to $360,000 in NCCs over three years in one go.
- You must be under 75 years old and meet balance thresholds.
Work Test & Exemptions
If you’re 67 or older and claiming a deduction for personal contributions, you must meet the work test.
- You must have 40 hours of gainful work in 30 consecutive days.
- A one-off exemption is available in the financial year after you last met the work test if your balance is below $300,000.
Superannuation Guarantee (SG)
This is the minimum super your employer is legally required to pay.
- Employers must contribute 12% of ordinary time earnings into your super.
- On earnings up to $62,500 per quarter
Government Co-Contribution
Help to boost super savings for those on lower incomes.
- Low and middle-income earners may receive up to $500 from the government when they make after-tax contributions.
- Income thresholds apply (phases out above $62,488).
Spouse Contributions
This can help grow both partners’ retirement savings.
- You may be eligible for a tax offset of up to $540 for contributing to your spouse’s super, depending on eligibility and income limit.
- The full offset is available if your spouse earns under $37,000.
Super Splitting
Increase your spouse’s super by giving them some of your super.
- Transfer up to 85% of concessional contributions from the previous financial year to your spouse’s super.
- Unable to split if spouse is 65 or has met retirement condition of release.
Transfer Balance Cap
This cap limits how much of your super can be in the tax-free retirement phase.
- The maximum you can move into retirement income streams is $2 million.
Download Your Free Superannuation Rules Cheat-Sheet
We’ve developed a practical Superannuation Rules for 2025–2026 cheat sheet for your reference – no contact details required!
It’s designed to help you:
- Understand the key contribution caps, eligibility rules and government incentives in Australia’s superannuation landscape.
- Identify opportunities to boost your retirement savings.
- Plan your next steps to make the most of the 2025–2026 rules.
Ready to Make the Most of Your Super?
Superannuation rules can be complex, but the right strategy can make a big difference to your retirement lifestyle. If you’d like tailored advice on contributions, tax benefits, or retirement planning, get in touch with us today. We’ll help you make confident, informed decisions about your financial future.
This information has been provided as general advice based on laws current as at April 2025. The information does not constitute legal or tax advice. We have not considered your financial circumstances, needs or objectives. You should consider the appropriateness of the advice. You should obtain and consider the relevant Product Disclosure Statement (PDS) and seek the assistance of an authorised financial adviser before making any decision regarding any products or strategies mentioned in this communication. Learn more here:
