Spouse super contributions
In many families, the partner that contributes more of the unpaid caregiving will generally have less super in retirement. This is known as the super gap. On average, men have 33% more super at retirement than women1.
To help close the gap, primary income earners can add to their spouse’s super.
By making contributions to your spouse’s super2, you can help strengthen your combined retirement savings while potentially benefiting from a tax offset.
You don’t have to be married
A spouse means:
- a person who is legally married to you, or
- a person who lives with you on a genuine domestic basis in a relationship as a couple, or
- a person with whom you are in a relationship that is registered under law of a State or Territory.
How it works
To help boost retirement savings, the primary income earner can make spouse contributions into their partner’s super from their take-home pay. These contributions are classified as after-tax (non-concessional) contributions, meaning they won’t be taxed again when deposited into the spouse’s account. Spouse contributions form part of the receiving spouse’s non-concessional contributions cap.
For spouses earning less than $40,0003 per year:
- the contributing spouse may be able to claim a tax offset of up to 18% on the first $3,000 they contribute to their spouse’s super account.
- This could result in a maximum offset of $540 each year.
The tax offset is available for spouses earning under $40,000 per year but gradually decreases for every dollar earned over $37,000.
Eligibility criteria
To qualify for the spouse contribution tax offset, both partners must meet specific requirements:
- you must be spouses
- the receiving spouse must be under the age of 754
- we must have your spouse’s Tax File Number (TFN) on record
- you must both be Australian residents
- the receiving spouse must not have exceed their non-concessional contributions cap in the year in which the contribution is made. Their super balance must have been less than the ‘general transfer balance cap’ at the end of the previous financial year. The general transfer balance cap is $2 million as at 1 July 2025.
Benefits of spouse contributions
Contributing to your spouse's super can provide several advantages.
Potential tax advantages
Contributing to your spouse’s super can provide tax benefits. You may be able to claim a tax offset of up to $540 per year if your spouse’s income is below $40,000.
Help cover their insurance costs
Contributing to your spouse’s super can help maintain their insurance cover for illness, injury or death.
Setting up spouse contributions (after-tax)
You can set up one-off or recurring payments via BPAY® through your account online or mobile app.
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Your spouse is contributing to your super
BPAY
Log in to your account online to get your BPAY details to share with your spouse so they can contribute to your super from their bank account.
Spouse contribution form
Alternatively, your spouse can download and complete the Spouse contribution form to make contributions to your super. This option applies if you’re both AustralianSuper members.
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You are contributing to your spouse’s AustralianSuper account
BPAY
Ask your spouse to share the BPAY details from their super account with you so you can set up payments from your bank account.
Spouse contribution form
Download and complete the Spouse contribution form to make contributions to your spouse’s super.
If your spouse doesn’t have a super fund, they can join AustralianSuper as a Personal Plan member.
® Registered to BPAY Pty Ltd ABN 69 079 137 518
Split before-tax super contributions
Here is another way you can help boost your spouse’s retirement savings.
You can share your before-tax (concessional) contributions for the financial year with your spouse, including both employer contributions and salary sacrifice payments. Any contributions you make to super are counted as part of your contribution limits, not your spouse’s limits. You’ll need to complete the Split your super contributions with your spouse form and send it back to us.
Contribution splitting limits
You can split the lesser of:
- 85% of your before-tax contributions each financial year, or
- your before-tax contributions cap for that financial year5.
Age requirements
Your spouse must be under 60 years of age, or between 60 and 65 and not retired when contributions are split.
Use our super contributions calculator to track your super as a couple or individually.
Things to consider
Before deciding if spouse super contributions are right for you, there are a few things you should consider.
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Contribution limits
To qualify for the maximum tax offset, you’ll need to contribute a minimum of $3,0003. Contributions above this amount are ineligible for the offset and must remain within the $120,000 non-concessional cap. -
Maximise your offset
Keep in mind that the maximum tax offset is capped at $540, regardless of the total amount you contribute to your spouse’s super. -
Contribution splitting
Before proceeding, check if your super fund:
- allows contribution splitting (before-tax)
- charges fees for this service.
Both you and your spouse must be Australian citizens and in a relationship (legally married, de facto or registered under law of a State or Territory) when making contributions.
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Additional considerations
- consider your debt levels
- consider seeking financial advice, and
- assess your financial circumstances, contributions caps and potential tax implications.
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Important information to consider
- Ages 60 - 64, Deloitte Average Balances to 30 June 2024, rounded to the nearest $100. People with zero superannuation are not included in average data.
- You should consider you and your partner's financial circumstances, contribution caps, and tax issues before adding to your partner’s super. Consider getting financial advice before deciding if spouse contribution arrangements are right for you and your partner.
- The tax offset amount reduces when your spouse's income is greater than $37,000 and completely phases out when your spouse’s income reaches $40,000. The tax offset is calculated as 18% of the lesser of
- $3,000 minus the amount by which your spouse's income exceeds $37,000
- the sum of your spouse contributions in the income year
- If they're 75 or older, contributions must be received no later than 28 days after the end of the month that they turned 75.
- From 1 July 2019, your concessional contribution cap may be increased for any unused concessional contribution cap amounts carried forward from the last five years, provided you satisfy all of the requirements, including your total superannuation balance just before the start of the financial year being less than $500,000. This can increase the before-tax contributions amount you can split with your spouse. Please note, your total super balance includes super held outside of AustralianSuper. If you use any unused concessional contribution cap amounts and your total super balance just before the start of the financial year is $500,000 or more, you may receive an excess concessional contributions notification from the ATO. Please visit ato.gov.au for more information.