Super contribution caps

Know your limits when it comes to how much you can contribute

Before contributing extra to your super it's important to know that limits apply to the amount you can contribute to your super. So you should review all the super contributions you make, to make sure you stay within the caps. Your ability to make extra contributions may also be restricted by your age.

The rules around contributing

The Government has set contributions caps (limits) on the amount of contributions you can make to all funds you participate in each financial year. Additional tax can apply to both your concessional (before-tax) and non-concessional (after-tax) contributions if you exceed the applicable caps.

Concessional (pre-tax) contributions

Can include:

  • Compulsory contributions paid by your employer – such as the super guarantee
  • Additional or voluntary employer contributions including contributions for administration fees and insurance premiums paid by the employer
  • Personal contributions for which you claim a tax deduction
  • Notional taxed contributions if you are a member of a defined benefit fund
  • Salary Sacrificed contributions

Please see the ATO website for the current contributions caps.

If you have a total superannuation balance of less than $500,000 at 30 June of the previous financial year, you may be entitled to contribute more than the general concessional contributions cap amount using the carried-forward amounts of your unused concessional contributions from 1 July 2018. The first year you will be entitled to carry forward any unused amounts is the 2019-20 financial year. Any unused concessional contributions are available to you for a maximum of five years.

If you exceed the concessional contribution limits you may have to pay a extra tax on the excess amounts. Check out the ATO website for more information on what happens if you go over your concessional contributions cap and how any tax can be paid.

You can check contributions that count towards your caps by logging into Vision Online. This will only show the contributions that have been received by Vision Super. If you have another fund that is receiving contributions they will need to be considered.

Non-concessional (after-tax) contributions

Can include:

  • Personal contributions that you make from your after-tax income (for which you don’t claim a deduction)
  • Contributions your spouse makes to your super fund
  • Contributions in excess of your concessional contributions cap.

Please see the ATO website for the current non-concessional contributions caps.

Non-concessional contributions are capped at four times the concessional contributions cap.

If you exceed the non-concessional contribution limits you may have to pay a extra tax on the excess amounts. The ATO will send you an assessment notice advising you of the additional tax, how to pay it and whether you are eligible to apply for a refund of your excess contributions.

Over 75?

From 1 July 2022 If you are under 75 years of age at any time in a financial year you may be able to make non-concessional contributions of up to three times the annual non-concessional cap in that financial year.

Contributing to your super

The table below highlights the types of contributions you (or your spouse) can make to your superannuation fund and the age at which you can make them (or receive spouse contributions). In some situations, a work test applies. Outside these limits the fund may have to refund your contribution or you may have to pay extra tax to the ATO.

YOUR AGEUnder 55Over 55 but under 67Over 67 but under 75Age 75 or over
DOES A WORK TEST APPLY?NoNoNo (except for personal deductable contributions)No

* Generally, to claim a tax deduction on personal contributions after age 66, you need to have been gainfully employed at least 40 hours in a period of not more than 30 consecutive days during the financial year in which the contribution is made. This is known as the work test. The work test does not apply to downsizer contributions.

Members aged between age 67 – 74 with a total superannuation balance of less than $300,000 will be exempt from the work test for a 12-month period. These members are able to claim a tax deduction on personal contributions made in the 12 months from the end of the financial year in which they last met the work test. The exemption is only available for one 12-month period in an individual’s lifetime.

** After age 74, only mandated employer and downsizer contributions can be accepted for you.

Frequently asked questions

We’re required to have Target Market Determinations under the Treasury Laws Amendment (Design and Distribution Obligations and Product Intervention Powers) Act 2019.

This is to make sure we’re keeping members at the centre of our approach to the design and distribution of our financial products.

This legislation requires financial services product issuers to design products that are appropriate for the consumers in the target market and consistent with their objectives, financial situation, and needs.

A Target Market Determination is a document which describes who a product is appropriate for (target market), and any conditions around how the product can be distributed to customers. 

It also describes the events or circumstances where we may need to review the Target Market Determination for a financial product.

It depends how your details have been changed. The most common request is changing a surname due to marriage, which you can do with a certified copy of your marriage certificate, and a Vision Super “Change of Personal Details form” found here: view form

If you have changed your name another way, we recommend you contact us first on 1300 300 820 so we can outline what documents we need to change your details without issue.

If you want to change your address, you can do this by logging onto the secure member portal online, or calling our Member Services team on 1300 300 820.

You can check your balance 24/7 via Vision Online, our secure member secure site, or via the Vision Super app for mobile devices. You can also contact our Member Services on 1300 300 820 or by emailing us on [email protected]

Here’s how it works. You may be able to receive a tax-free contribution from the Government when you make a non-concessional (after-tax) contribution to your super account.  The maximum entitlement that can be received is $500 where your total income is $41,112 or less in the 2021/22 year. This reduces on a sliding scale and cuts out if your total income is above $56,112 in the 2021/22 year.

This is, of course, provided you satisfy work, income and age tests.

Please note that the income threshold test for the co-contribution is your total income, which is calculated as follows:

Total income (assessable income + reportable fringe benefits + reportable employer super contributions – allowable business deductions).

In very basic terms, ‘salary sacrificing’, or ‘salary packaging’ means using some of your before-tax salary to pay for something. In superannuation terms, it is usually an arrangement between you and your employer to contribute some of your before-tax salary into your superannuation account.

In the 2021/2022 financial year, the maximum that can be contributed as before-tax payments is $27,500, this includes your employer SG payments of 10%.

Please note that any after-tax contributions made, where you obtain a tax deduction, are included in this contribution limit.