Contributing to Superannuation

Contributions are classified as either concessional or non-concessional contributions*. Concessional contributions are eligible for a tax deduction by the party paying the super contributions and include employer super contributions and some voluntary personal contributions. Non-concessional contributions on the other hand include voluntary personal after-tax contributions made by a member and are not eligible for a tax deduction.

Other than the mandatory Super Guarantee contribution payable by an employer on behalf of employees (10.5% of salary from 1 July 2022), there are a number of ways for additional voluntary (non-mandated) contributions to be made into super.

Some of the more common ways include:

  • Salary sacrifice;
  • Personal tax deductible contributions; 
  • Personal non tax deductible contributions;
  • Spouse contributions; and
  • Government co-contribution.

We will look at each of these separately.


*Excluding the downsizer contribution, which is discussed later.