Rules for making contributions by age
|Contribution type||Less than 67||67–74||75 and over|
|Voluntary after-tax3||Yes- Members, irrespective of their work status, may make personal contributions||Yes– Where the work test rule has been satisfied1,3||No– Member contributions cannot be accepted3|
|Spouse||Yes– Can be made at any time, irrespective of the employment status of the receiving spouse while they’re less than 672
||Yes– Where the work test rule has been satisfied1by the receiving spouse2
||No– Spouse contributions cannot be accepted|
|Superannuation Guarantee (SG)||Yes– SG contributions made by your employer can be accepted
|Industrial award or agreement
||Yes– Industrial award or agreement contributions made by an employer can be accepted
|Salary sacrifice or employer voluntary
||Yes– Salary sacrifice or employer voluntary contributions can be accepted
||Yes– Salary sacrifice or employer voluntary contributions can be accepted where the work test rule has been satisfied1||No– Salary sacrifice or employer voluntary contributions cannot be accepted|
1 You must work at least 40 hours over a period of 30 consecutive days during the financial year the contributions were made (or during the previous financial year, under a one-off exemption available to members with a ‘total superannuation balance’ under $300,000). Note that if you received a Pandemic Disaster or COVID-19 Disaster payment your hours may have changed during this period and you may not be eligible. The hours claimed for in the work test declaration must be hours worked, not hours you would have worked whilst receiving those payments.
2 The contributing spouse doesn’t need to meet the work test when making a spouse contribution for the receiving spouse.
3 Does not apply to downsizer contributions, which may be made if aged 65 and over regardless of work status. No maximum age limit applies. Refer to the Super Savings guide for more information.
One-off work test exemption
From 1 July 2019, if you have a ‘total superannuation balance’ below $300,000 (as at the last day of the previous financial year) you’ll be able to make voluntary contributions for a further 12 months after the end of the financial year in which you last met the work test. This exemption only applies once – if you later return to work, once you stop working again normal work test rules will apply.