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Do you meet the Work Test this financial year?

After you’ve turned 67, you’ll need to work a certain amount of hours for us to accept some types of super contributions. The Government requires you to work 40 hours within 30 consecutive days, at least once during the financial year.

If you don’t meet the work test and want to make a contribution, you may be eligible to apply for the one-off work test exemption.

Please read the rules for making contributions and the one-off work test exemption below to make sure your super contributions can be accepted this year. If you're an Australian Retirement Trust member, you can make the work test declaration by logging into Member Online.

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.