If you plan to work a little longer and want to continue to contribute to your super to build your retirement nest egg, here are some of the ways you still can.
If you’re between 65 and 74 and still working, the rules around employer-paid super contributions don’t change. Generally, you’re eligible to receive super from your employer if you are aged over 18. It doesn’t matter if your job is permanent, or casual.
Since 1 July 2022, if you’re aged between 67-74, you won’t need to satisfy the ‘work test’ before making non-concessional contributions and salary sacrifice contributions to your superannuation. However, if you want to claim a tax deduction on your personal contribution, you’ll still need to satisfy the work test requirement. The 'work test' requires you to be employed or self-employed for reward or gain, for 40 hours in a 30 consecutive day period during the financial year.
If you are under age 75, you can make voluntary personal contributions regardless of your employment status.
Are there limits on how much I can contribute into my super?
Since 1 July 2022, if you are under age 75, you can contribute to your superannuation out of your employment income, before tax is paid without needing to satisfy the ‘work test’. An example of this is salary sacrifice. Salary sacrifice is where you nominate a certain portion of your before-tax salary to be paid as an extra contribution to super rather than receiving the money in your take-home pay.
The general cap on concessional contributions is $30,000 for the 2025/26 financial year. You may have a higher concessional cap if you are eligible to carry forward unused concessional cap amounts. You can read more about contribution caps on the ATO website.
These include contributions to your superannuation you make from your income after you have paid tax on it, for which you have not claimed a tax deduction. Other contributions that are counted as non-concessional contributions include:
The government may make a superannuation co-contribution to your superannuation account up to a maximum of $500 if you are a low or middle-income earner and make a personal after-tax contribution to your superannuation. For the 2025/26 financial year to be eligible, you must:
If your spouse or partner is a low-income earner, he or she may be able to claim a tax offset of up to $540 under certain conditions if they make a non-concessional contribution to your superannuation. Alternatively, your spouse may be able to split their concessional contributions made during the financial year with you into your superannuation fund.
For some Australians, downsizing your family home can be a useful way to contribute a large sum into your super. Since 1 January 2023 the eligibility age for downsizer contributions was reduced to age 55 or older. Under these rules, if you’re in the suitable age range you may be eligible to contribute up to $300,000 ($600,000 combined for a couple) from the proceeds of the sale of your principal residence to your superannuation as a downsizer contribution. Eligible downsizer contributions do not count towards your contribution caps – if you provide your super fund with the appropriate form before or at the time you make the contribution, nor will you need to meet rules around existing maximum total superannuation balances, the work test or maximum ages for contributions.
^ From 1 July 2023.
* Gainfully employed means employed or self-employed (for gain or reward) for at least 40 hours in a period of not more than 30 consecutive days in the financial year in which the contribution is made.
Things you should know
Information current as at 1 July 2025. The article was prepared by BT, a part of Westpac Banking Corporation ABN 33 007 457 141 AFSL and Australian Credit Licence 233714 (Westpac). This information does not take into account your personal objectives, financial situation or needs and so you should consider its appropriateness, having regard to these factors before acting on it. This information provides an overview or summary only and it should not be considered a comprehensive statement on any matter or relied upon as such.
BT cannot give tax advice. Any tax considerations outlined in this document are general statements, based on an interpretation of current tax laws, and do not constitute tax advice. As such, you should not place reliance on any such taxation considerations as a basis for making your decision with respect to the product. As the tax implications of investing in this product can impact individual situations differently, you should seek specific tax advice from a registered tax agent or registered tax (financial) adviser about any liabilities, obligations or claim entitlements that arise, or could arise, under a taxation law. If you need more information to complete your tax return, please consult your accountant or tax adviser to obtain professional tax advice.
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Superannuation is a means of saving for retirement, which is, in part, compulsory. The government has placed restrictions on when you can access your investments held in superannuation. The Government has set caps on the amount of money that you can add to your superannuation each year and over your lifetime on both a concessional and non-concessional tax basis. There will be tax consequences if you breach these caps. For more detail, speak with a financial adviser or registered tax agent or visit the ATO website.