Government Super Co-contribution

You could get an extra $500 for your super each financial year, depending on your income and other eligibility criteria.

Here’s how it works:

  • You make a personal after-tax contribution (known as a non-concessional contribution) to your super before 30 June
  • When you lodge your tax return, the Australian Taxation Office (ATO) determines if you’re eligible to receive an extra super payment of up to 50% of every dollar you added to your super

The matching rate changes according to government policy. For the 2023/24 financial year, the matching rate is 50% up to a maximum co-contribution of $500.

On this page:

Check if you're eligible

To be eligible for the super co-contribution, you must earn under $58,445. Other criteria also apply.

The Australian Taxation Office (ATO) determines if you have met the criteria to receive the super co-contribution.

Read eligibility criteria

How to make a personal contribution

There are a few different ways you can make a personal after-tax contribution.

How much you could get

The amount you could get depends on your annual income and how much you contribute.

The government sets a lower and higher income threshold and determines how much you'll receive based on your income being less than, or equal to, these amounts.

Higher income threshold

The higher income threshold for the 2023/24 financial year is $58,445.

You won't receive any co-contribution if your income is equal to or greater than the higher threshold.

Lower income threshold

The lower income threshold for the 2023/24 financial year is $43,455.

If your total income is equal to or less than the lower threshold and you make personal non-concessional contributions of $1,000 to your super account, you will receive the maximum co-contribution of $500.

If you earn an amount between the two thresholds

If your total income is between the two thresholds, your maximum entitlement will reduce progressively as your income rises.

The minimum co-contribution amount you can receive from the ATO is $20.

For more information on how the ATO calculates and pays government co-contributions, visit the ATO website.

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Eligibility requirements

You're eligible for a co-contribution payment if you:

  • Have made one or more personal after-tax contributions to your complying super fund (such as GESB Super or West State Super) in the financial year
  • Have a total income of less than the higher income threshold for that financial year
  • Lodge an income tax return with the Australian Taxation Office (ATO) for that financial year
  • Are less than 71 years of age at the end of that financial year
  • Have a total superannuation balance less than $1.9 million on 30 June of the previous financial year
  • Have not exceeded your non-concessional contributions cap for the financial year
  • Receive at least 10% of your total income from eligible employment-related activities, or from carrying on a business, or a combination of both
  • Do not hold an ‘eligible temporary resident visa’ at any time during that financial year, unless you are a New Zealand citizen or hold a prescribed visa

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Important things to know

For more information about super co-contribution, visit the ATO website or call the ATO Superannuation helpline on 13 10 20.

1 The lower income threshold is indexed annually.
2 The higher income threshold is set at $15,000 above the lower income threshold.
3 ® Registered to BPAY Pty Ltd ABN 69 079 137 518.

Need help

  • Call us on 13 43 72
  • Call the ATO Superannuation helpline on 13 10 20
Page last updated 19 February 2024

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 26 April 2024.