Make After-Tax Super Contributions

What is a non-concessional super contribution?

Non-concessional super contributions – also known as after-tax contributions, or personal super contributions, are payments you make to your super from income that has already been taxed. This includes contributions from your after-tax salary, savings, an inheritance, a tax refund, or proceeds from selling an asset.

Why consider after-tax contributions?

No contributions tax

Non-concessional contributions are made from after-tax income, so they enter your super account tax-free. These contributions are not taxed unless you exceed the annual cap. If you go over the cap, additional tax may apply to the excess amount.

The Government co-contribution

If your yearly before-tax income is less than $62,488 and you make after-tax contributions to your super, you could be eligible for a government co-contribution².

Grow your retirement savings

Making these contributions could help boost your retirement savings. Because investment returns are earned on your total balance, adding to your super now could make a big difference in retirement³.

Understanding non-concessional contributions

Non-concessional contributions cap

This is the maximum amount of after-tax contributions you can make each year. From 1 July 2024, the non-concessional contribution cap is $120,000. If you contribute more than this, you may have to pay higher tax rates on your contributions. You can check your progress towards the cap by logging into your AustralianSuper account online. Contributions made to other super accounts also count towards your cap. To check contributions across all your super accounts, log in to your MyGov account.

Bring-forward rule

If you exceed the non-concessional contribution cap in a given financial year, the bring forward rule is automatically triggered, allowing you to access the caps for the current and next two financial years together.

To take advantage of this, you must:

be under 75 during the financial year you’re making the contributions,
be under your non-concessional contributions cap, and
have a total super balance of less than $2 million at the end of the last financial year.

Visit the ATO for more information.

Tax on non-concessional super contributions

Since you’ve already paid tax on this income, after-tax contributions are tax-free up to the cap limit.

How to make non-concessional contributions

Once you determine that you are eligible to make after-tax contributions, you’ll need to supply your Tax File Number (TFN)⁴ to your super fund.

Payroll deductions

Ask your employer to make regular payments directly from your after-tax salary into your super.

Direct debit

Set up convenient one-time or ongoing payments by logging into your account online or downloading our mobile app. If you’d like to cancel or change your details, refer to the Direct Debit service agreement.

BPAY®

Use BPAY for easy contributions. Find your BPAY details in the mobile app, by logging into your account online or checking your annual statement.

® Registered to BPAY Pty Ltd ABN 69 079 137 518

Additional resources

Seeking advice?

After-tax contributions can be a good way to grow your super. A financial adviser can help you navigate the complexities of super and maximise your retirement savings.

Check out your advice options

Important information to consider
1. Before adding to your super, consider your financial circumstances, eligibility, contribution caps that may apply, tax issues and when your super can be accessed. We recommend you consider seeking financial advice.
2. If you claim a tax deduction for after-tax contributions, your contributions will be classed as before-tax (concessional) contributions and no longer eligible for the government co-contribution. Your total super balance must be below the general transfer balance cap threshold as applies to you on 30 June of the year before the contributions are made (for FY26 this is $2 million). You must also not have exceeded your applicable non-concessional contribution limit in the relevant financial year.
3. Investment returns aren’t guaranteed. Past performance isn’t a reliable indicator of future returns.
4. It’s optional to provide your Tax File Number (TFN) but we can’t accept after-tax contributions if we don’t have your TFN.

After-tax contributions