Super Catch-up Concessional Contributions

Super Catch-up Concessional Contributions


From the 1st of July 2018, Australians will be able to carry forward concessional super contributions if they have less than $500,000 super balance. They will be able to use the unused concessional contributions over a five-year rolling basis. The annual before tax contribution cap is now a single cap at $25,000 for all ages.

The new rules are designed to assist employees who have had or are possibly going to encounter interrupted work hours or who have irregular incomes. This will give them an opportunity to put more into super.

Basically, you will be able to make concessional contributions above the cap of $25,000 under the following circumstances:

  • Your total super balance is less than $500,000 on the 30th of June of the previous year.
  • You have unused concessional contribution cap amounts from one or more of the previous financial years up to a maximum of 5 years. This means you have not taken advantage of the full $25,000 cap in previous years.
  • The amounts relate to one or more of the previous years and you start using them from the earlier unused years.


  • The first year in which you will be able to use the unused portion is the 2019-20 financial year.
  • Now that you can make personal deductible contributions, you don’t have to get your employer to make salary sacrifice contributions. You can make personal non-concessional contributions and claim a tax deduction. You can save the money and make a final payment towards the end of financial year to make sure you don’t go over the cap.


  • The total super balance includes all balances if you have more than one super fund.
  • Unused concessional contribution cap amounts not used after five years expire and can no longer be used – they are lost.
  • Pension accounts will count towards the total super balance.
  • If you have rolled funds from one fund to another and they are in cyber space or transit, those balances will count towards the total super balance cap.



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