Adding to your super could reduce the tax you pay
If you can afford to, putting some extra money in your super could help you to achieve the lifestyle you want in retirement – and could mean you pay less tax.
It’s never too late to start making voluntary contributions and it’s easy to do.
Because there may be tax benefits, there are limits to the amount of money you can add to your super each financial year before you pay more tax.
This information relates to GESB Super accounts. There are different rules for adding to a West State Super or Gold State Super account.
Find out more about West State Super and Gold State Super contributions.
Types of contributions
Your employer is required to contribute 12% of your ordinary income into your super account.
Voluntary contributions are any contributions you make on top of your employer’s contributions.
There are two main types of voluntary contributions you can make.
Before-tax (concessional) contributions
You can ask your employer to contribute part of your pre-tax pay into your super account. This is known as salary sacrifice or salary packaging.
These types of contributions are called concessional contributions and are taxed at 15%1, which is generally lower than most people’s marginal tax rate. You benefit by paying less tax while you boost your retirement savings.
When your employer puts money into your super account, they are generally making before-tax, or concessional, contributions.
After-tax (non-concessional) contributions
You can make a payment into your super account from your take-home pay. This is sometimes called a personal contribution and it can be made directly by you or your employer.
These contributions, known as non-concessional contributions, are not taxed because you have already paid tax on the money.
You can choose to claim a tax deduction (if eligible) for these types of contributions, which may reduce the tax you pay. If you claim a tax deduction on them, they become concessional contributions. Find out more about claiming a tax deduction on personal contributions.
Use our contributions calculator
Use our contributions calculatorWork out whether it would be best for you to make before or after-tax contributions, or a mixture of both.
Maximum amounts you can contribute per financial year
There are limits on the amount of before-tax and after-tax contributions you can put into your super each year. If you go over these limits, or caps, you may have to pay more in tax.
Before-tax (concessional) contributions cap
The combined total of your employer and salary sacrifice contributions must not be more than $30,000 each financial year2.
You may be able to carry forward unused concessional contributions from the past five financial years, if you are eligible.
After-tax (non-concessional) contributions cap
You can make up to $120,000 in after-tax (non-concessional) contributions each financial year3.
You may be able to bring forward one or two years of after-tax contributions, giving you a cap of $360,000 over three years, if you are eligible.
Important note: if you have more than one super account, all the contributions made to all these accounts in the financial year will count towards these caps. Different caps apply to West State Super and Gold State Super accounts.
Other ways to boost your balance
There are other types of contributions that you may be eligible to make, for example from the sale of your home or to help you buy a first home, and other government incentives to help you boost your balance.
More information
- Find out more about how much you can contribute, including carry-forward rules
- GESB Super and tax
Super news
Stay up to date with changes affecting your super and the wider industry, including the latest investment, government and company news.
1 If you are a high income earner whose adjusted taxable income and low tax contributions exceed $250,000 then you may be liable for Division 293 tax. It applies to both GESB Super and West State Super members.
2 For the 2024/25 and 2025/26 financial years. The concessional contributions cap is indexed in line with Average Weekly Ordinary Time Earnings in increments of $2,500 (rounded down).
3 For the 2025/26 financial year, indexed annually. This cap is equal to four times the general concessional contributions cap (which is currently $30,000).
Thank you for printing this page. Remember to come back to gesb.wa.gov.au for the latest information as our content is updated regularly. This information is correct as at 23 June 2026.