What are voluntary after-tax super contributions

A voluntary after-tax super contribution – also called a non-concessional or personal contribution – is money you choose to pay into your super fund from your after-tax income or savings. This is different from salary sacrificing (a concessional contribution) which happens before your income is taxed.

You can make voluntary after-tax contributions to your superannuation throughout the financial year – as a regular transfer or a one-off payment.

Benefits of making after-tax super contributions

  • Boost your super
    Even contributing a small amount each week or month can make a difference to how much superannuation you have in retirement, thanks to the beauty of compound interest.
    Because you've already paid tax on this money, these contributions aren't taxed again as they enter your fund.
  • Claim more at tax time
    As well as adding to your retirement savings, if you make payments into your super account from your after-tax income you might be able to claim a tax deduction and reduce the amount of income tax you pay – potentially putting more money in your pocket at tax time.
    Be aware that once you claim a tax deduction, your contributions change from non-concessional (after-tax) to concessional (before-tax) which mean they are subject to contributions tax at a rate of 15% and count towards your yearly contributions cap on before-tax contributions.
  • Get a bonus from the Government
    If you earn less than $56,112 per year1 and make after-tax contributions to your super, the Government could reward you by adding even more to your balance with a super co-contribution of up to $500 a year. It's important to note that you would not be eligible for the co-contribution on any amounts you claim as a tax deduction.

What else to consider

  • There are some restrictions and conditions to claiming a tax deduction for voluntary after-tax contributions.
  • Make sure you give your superannuation fund your tax file number to avoid paying more tax on your super or having your contribution returned to you.
  • You may want to consider salary sacrificing as a tax-effective way to build your super balance.
  • It's important to remember that once you reach age 75, the Government doesn’t let you make any personal contributions to your super.

To find out more, download our Personal Contributions Guide (pdf).

Contribution caps

There are some limits to how much you can contribute to your super fund each year. If you go above these limits, you may pay extra tax, so it's worth understanding how they work.

How to get started

Making after-tax contributions is easy; you can make a one-off deposit or regular payments.

You can:

  • Use your BPAY® details found on your annual statement, in our app, or in Member Online
  • Set up regular contributions by contacting your payroll office or, if you work for the Queensland Government or a related entity, by completing this form (pdf)
  • Make one-off contributions via cheque or money order, either by sending us a completed Deposit form (pdf) or in person at one of our Member Centres.

Frequently asked questions Show all Hide all

If you return to work after retiring, whether or not you can make voluntary contributions to your super depends on your age.

Under 67 years old, you can make contributions; after that age, it depends on how much you work and what your super balance is.

When making non-concessional contributions, if you're aged 67 or older (previously 65), you'll need to meet the work test.

This means you're working for at least 40 hours over a period of 30 consecutive days during the financial year. You can work for an employer or be self-employed, in any business trade, profession, vocation, calling, occupation, or employment.

However, if you're aged 67-74 and your total super balance was less than $300,000 as at the previous 30 June, you're covered by the work test exemption. This means you can contribute to your super for 12 months from the end of the financial year in which you last met the work test.

If you don't meet the work test or work test exemption, your employer can still make super contributions to your fund.

Once you turn 75, you can't make any more personal contributions to your super account.

If you withdrew some of your super early because of the financial impacts of the COVID-19 pandemic, you can choose to recontribute that amount back into your super as a personal contribution. It is not included in your contributions cap and you can't claim the contribution as a tax deduction.

Since this is a new rule introduced from 1 July 2021, the government and the industry are still developing the recontribution process. For more information, please see the ATO's More Flexible Superannuation page.