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Eligibility to make super contributions

Section: 2.5

2.5 Eligibility to make super contributions

Whether or not a superannuation contribution can be made depends on:

  • the age of the member at the time of the contribution
  • whether the member meets the work test (if required)
  • tax file number
  • the member's total superannuation balance.
Contribution type Work test? Age limit
Mandated employer contributions:    
Super Guarantee (SG) contributions (concessional) Work test does not apply No age restriction
Contributions made under an industrial agreement or award
Payments from the ATO Superannuation Holding Accounts Special Account (SHASA)
Non-mandated contributions:    
Salary sacrifice (concessional) Work test does not apply The maximum age is 75
Non-concessional contributions Work test does not apply The maximum age is 75
Personal deductible (concessional) - contributions that an individual can claim as a tax deduction, up to the concessional contributions cap. The work test still applies for people between the ages 67 and 75 The maximum age is 75
Spouse contribution The work test applies if the spouse who is receiving the contribution is age 74 or over at the time of contribution. The contributing spouse must meet the work test and be under age 75. Spouse must be under age 75
Downsizer contribution Work test does not apply. There is no maximum age limit. Member must be age 55 years or older and meet other eligibility criteria. 
Note: Contributions can be received 28 days after the end of the month in which the person turns 75.

This technical resource is intended for the use of financial advisers only. It is current as at the date of publication but may be subject to change. This publication has been prepared without taking into account a potential investor's objectives, financial situation, needs or objectives. Before making a recommendation based on this material, you should consider its appropriateness based on the client's objectives, financial situation and needs. Rainmaker Group is not a registered tax agent under the Tax Agent Services Act 2009. Your client should refer to a registered tax agent before relying on information published herein that may impact their tax obligations, liabilities or entitlements.

Last modified: Tuesday, June 27, 2023