Super contributions

If you have a job, your employer should pay some of your earnings into your super.

Check you're getting the right amount of super

In most cases, your employer must pay you super. This must happen even if you have a casual job.

If you're under 18, your employer must pay super when you work more than 30 hours in a week, no matter how much you earn.

Not sure how super works? Read our what is superannuation page for a summary.

How much super your employer must pay

Your employer must pay at least 12% of your qualifying earnings into your super. Your super must be paid at the same time as your salary or wages.

This is called the super guarantee.

Qualifying earnings are what you earn for your usual hours of work, plus any commissions, overtime and irregular payments. The Australian Taxation Office (ATO) explains what payments count as qualifying earnings.

While your employer has to pay the 12% super guarantee, they only have to pay super up to a set limit. This is called the maximum super contribution base.

Check how much super you're getting

To check how much super you're getting, look at your:

• payslip
• myGov account
• super account - online, via the app (if applicable), or by calling your fund.

If your employer is not paying your super

If you're not getting the right amount, talk to your employer.

If your employer isn't paying you super, report them to the ATO. See unpaid super from your employer on the ATO website.

Grow your super with extra contributions

You can grow your super by making extra payments yourself. Even small amounts can add up over time. Extra voluntary contributions may affect how much tax you pay.

Depending on how much you earn, if you make extra after-tax contributions, the government may add extra money to your super.

Pre-tax super contributions: salary sacrifice

You can ask your employer to pay part of your pre-tax pay into your super. This is known as salary sacrifice or salary packaging.

These payments are called concessional contributions. You pay 15% contributions tax on these contributions, which may be lower than the tax rate most people pay on their income. This means you could pay less tax while growing your super.

There's a limit to how much you can add to your super before tax each financial year. This is known as the concessional contribution cap and includes your employer's super guarantee and any salary sacrificed contributions.

If you go over the yearly limit of $32,500, you may need to pay extra tax. 

You may be able to carry forward unused concessional contributions from previous years, if your super balance was under $500,000 at 30 June of the previous financial year. You can carry these unused amounts forward for up to 5 years. Unused amounts expire if you don't use them within this time.

Make after-tax super contributions

You can also make contributions to your super from your after-tax pay.

These payments are called non-concessional contributions because you've already paid tax on the money. You can contribute up to $130,000 in non-concessional contributions each financial year.

You may be able to contribute more using the 'bring-forward' rule. This lets you add up to 3 years' worth of contributions (up to $390,000) in a single financial year (1 July to 30 June), provided you don't go over the total super balance rules. The ATO has more information on the bring-forward rule.

You may be able to claim a tax deduction for some contributions if you meet the rules. If you claim a tax deduction on these contributions, it can change how the contributions are treated. The ATO website has more information about claiming deductions for personal super contributions.

Before you can claim, you must tell your super fund using the ATO's notice of intent claim form.

Low income super tax offset

If you earn $37,000 or less, you may receive a low income superannuation tax offset (LISTO) of up to $500 per year.

You don't need to apply. The ATO works out your eligibility and pays the money into your super.

See low income super tax offset on the ATO website.

If your income and concessional contributions combined total to more than $250,000, you pay Division 293 tax. This adds another 15%.

Government co-contributions

If you're a low to middle-income earner and make after-tax super contributions, the government may add extra money to your super. This is called a co-contribution.

The government works out your eligibility when you lodge your tax return and pays any co-contribution directly to your fund. See super co-contribution on the ATO website.

Downsize your home and put money into super

If you've owned your home for more than 10 years and you sell it, you may be able to put some of the sale proceeds into your super.

You can contribute up to $300,000 per person, or $600,000 per couple, if you are aged 55 or older and meet eligibility rules. See downsizer super contributions on the ATO website.

Spouse contributions

There are 2 different ways your spouse can benefit from extra super contributions.

1) Split some of your super contributions with your spouse. There are several types of contributions that can be split with your spouse, such as employer super guarantee or salary sacrifice contributions. Contact your fund or see contributions splitting on the ATO website for more information.

2) Contribute to your spouse's super (and claim a tax offset). If your spouse's income is under $40,000 or your spouse doesn't work, you may be able to claim a tax offset when you contribute to their super. See tax offset for super contributions on behalf of your spouse on the ATO website.