You don't have to pay yourself super, but future you might be glad you did.
Why pay yourself super
There are advantages to contributing to super:
check_box You save for your retirement.
check_box You can invest your super in a way that grows your savings over time.
check_box You may be able to claim a tax deduction for some contributions.
check_box You can add money to your account, when your cash flow allows.
How much you could pay into super
There are limits to how much you can contribute to your super each financial year. It’s also important to consider your situation when putting money into super, as it will generally need to stay there until at least age 60. For the 2025/26 financial year you can choose to put in:
- Up to $30,000 in before-tax contributions (from your pre-tax income). You may also be able to carry forward unused contributions from up to the previous 5 years.
- Up to $120,000 in non-concessional contributions (from your after-tax income). You may be able to put in more in a given year by using the ‘bring-forward’ rule that lets you put in up to 3 years of after-tax contributions in a single year.
The ATO has more information about super contribution caps.
If you're on a low income, you may be eligible for government super contributions. See super contributions for more information.
How to pay yourself super
The way you pay yourself super will depend on whether your business is set up as a company or trust (with you as an employee earning salary/wages) or whether your business is set up as a sole trader or partnership.
If you've changed from being an employee to being self-employed, you may need to check with your existing super fund to see if it will accept contributions now you're self-employed. If it won’t let you, consider choosing a super fund that does.
Check if moving from employee to self-employed affects any insurance cover you have through your super. Insurance terms and conditions vary from fund to fund.
If your business is set up as a company or trust
If you operate as a company or trust, here are some ways you can regularly add money to your super.
Before-tax contributions
Paid by your employer - If you pay yourself salary or wages through payroll, your business must pay at least 12% of your ‘ordinary time earnings’ into your super. This minimum payment is called the super guarantee.
Ordinary time earnings are what you earn for your usual hours of work. Note that from 1 July 2026, this payment will be based on ‘qualifying earnings’ instead. Qualifying earnings has a slightly broader definition, which is outlined by the ATO.
Paid by you - You can pay part of your before-tax wages into your super. This is known as salary sacrifice or salary packaging. These payments are before-tax or concessional contributions.
Whether the before-tax contributions are paid by your employer or by you, they are taxed in the fund at 15%. This is called contributions tax. It may be lower than the tax rate most people pay on their income.
After-tax super contributions
You can also make contributions to your super from your after-tax pay. These payments are called non-concessional contributions and they come from money you've already paid income tax on. After-tax contributions can be made regularly, or one-off payments.
If you are a sole trader or partnership
As a sole trader or partnership, you are a business owner, not an employee, and don’t pay yourself wages through payroll. So, you don’t have to pay yourself the 12% super guarantee. But you can still pay yourself super if you want to.
You can add to your super by transferring money from your own bank account, which has been earned as taxable income. These are after-tax (non-concessional) contributions.
You can make regular payments or add a lump sum when you can afford it.
If you want to, you can choose at tax time whether to claim these contributions as a tax deduction (up to the $30,000 before-tax contribution cap).
How tax works when you pay your own super
You may be able to claim a tax deduction for personal contributions you make to your super.
If you do claim a tax deduction, the contribution counts as a concessional (before-tax) contribution and is taxed in the fund at a rate of 15% (the contributions tax).
If you don’t claim a tax deduction, the contribution stays as an after-tax (non-concessional) contribution.
To claim a tax deduction, send a 'Notice of intent to claim' form to your super fund and get an acknowledgement. Many funds have the form on their website.
See claiming deductions for personal super contributions on the Australian Taxation Office (ATO) website for detailed information.
Always confirm the details of any super contributions with your accountant or tax agent.
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