Add money to your super

Your employer needs to pay a minimum of 9.5% of your salary into your super account. This is known as the Superannuation Guarantee (SG).

SG contributions help to grow your super, but the best way of making sure you’ll be able to enjoy a comfortable retirement is to add your own money into your super account.

You can add money to your super with three types of contributions:

  • Before-tax (concessional) contributions
  • After-tax (non-concessional) contributions
  • Other contributions

It's never too early or too late to start adding to your super to help boost your balance.

The difference between before-tax and after-tax contributions

Type of contribution

Also known as



Before-tax contributions Concessional contributions Tax benefits apply to these types of contributions.
  • Employer SG contributions
  • Salary sacrifice
  • Tax-deductible personal contributions
After-tax contributions Non-concessional contributions These are from the income that you’ve already paid tax on.
  • Personal after-tax contributions
  • Spouse or partner contributions

Before-tax contributions

These are also called concessional contributions because they can have tax benefits. Your employer SG contributions are a type of concessional contribution - and you can make your own concessional contributions with salary sacrifice or tax-deductible personal contributions.

There’s a limit to the amount of concessional contributions you can make, known as the concessional contributions cap.

Types of before-tax contributions
Type of before-tax contribution What is it? Why make these contributions?
Salary sacrifice

Making extra contributions from your before-tax income is known as salary sacrificing. The money you 'sacrifice' gets paid directly from your salary into your super account before you pay income tax.

Salary sacrifice helps to grow your super and reduces your taxable income. This means you could pay less income tax.

Tax-deductible personal contributions

These are personal contributions to a taxed scheme, like GESB Super, that you can claim as an income tax deduction on your income tax return if you meet certain eligibility criteria.

You may be able to claim a tax deduction for your personal super contributions. This means you could pay less income tax.

After-tax contributions

These are also called non-concessional contributions because they come from the income that you’ve already paid tax on. Personal after-tax contributions and spouse or partner contributions are non-concessional contributions.

If you’ve reached your concessional contributions cap, you can use after-tax contributions to keep growing your super.

Types of after-tax contributions
Type of after-tax contribution What is it? Why make these contributions?
Personal after-tax contributions

You can add to your super from your post-tax salary, or use lump sums such as an inheritance, lottery win or money from selling any assets, such as a house.

You’ll grow your super balance and could qualify for a Commonwealth Government Super Co-contribution. Earnings on super are generally taxed at 15%, so you might be able to take advantage of tax benefits.

Spouse or partner contributions

You can add money to your spouse or partner’s super account to help boost their balance. This can be helpful if they earn less income than you or if they have spent time away from work, for example to raise a family.

You can help to grow your joint retirement savings and, if you’re eligible, you might be entitled to a tax offset.

Other contributions

It’s worth learning about other ways you might be able to increase your super. You might be eligible for:

You might also benefit from saving fees by:

When it comes to growing your super, every bit counts towards boosting your balance for a comfortable retirement.

Contribution caps apply

There are caps that apply to concessional and non-concessional contributions, which depend on which type of account you have with us.

More information

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Page last updated 26 June 2018