Government super co-contribution

The government super co-contribution is designed to help lower income earners boost their retirement savings. 

You may receive a co-contribution of up to $500 if you contribute $1,000 of your own money (in the 2026/27 financial year) to your super as a personal after-tax contribution.

You don’t need to apply for the government co-contribution – the ATO works out whether you’re eligible from your tax return and pays it into your super account automatically.

To be eligible for a government super co-contribution, you need to meet all of the following criteria:

• You made a personal after-tax contribution to your super during the financial year and did not claim a tax deduction for it.
• At least 10% of your income¹ came from employment, running a business, or a combination of the two.
• Your total income² for the year was below the higher income threshold ($64,293 in 2026/27)
• You were under 71 at the end of the financial year.
• You lodged a tax return for that year.
• You were an Australian resident for tax purposes for all or part of the year.
• Your total super balance was under the limit at 30 June of the previous year ($2.1 million for 2026/27).
• You had not exceeded your non-concessional contributions cap for the year.

Important: The super contribution must be after-tax

Only personal after-tax contributions (also known as personal non-concessional contributions) are eligible. Concessional super contributions such as Super Guarantee contributions, salary sacrifices contributions or personal contributions for which you have claimed as a tax deduction are not eligible.

To get the maximum co-contribution of $500 (in 2026/27):

• you need to contribute at least $1,000 as an after-tax contribution 
• your income needs to be below $49,293.
• meet eligibility requirements

If your total income is over $49,293, the co-contribution reduces on a sliding scale until your income reaches $64,293. If your income is above this amount, you won’t receive any co-contribution. 

The co-contribution income thresholds are set by the government and indexed. The current figures are published by the ATO.

To receive a government super co-contribution, your personal after-tax contribution must be received by your super fund before the end of the financial year. It generally takes time for a super fund to process contributions, so it's best to make the contribution at least two to three weeks before 30 June.

If you hold your super with CFS, we will let you know about the contribution cut-off dates each year, depending on the payment method.

The ATO cannot assess your eligibility for a government co-contribution without it. If you do not lodge a tax return, you do not receive the co-contribution, even if you would otherwise have qualified.  

The ATO works out your entitlement from your tax return and from the contribution information your fund reports, then pays it directly into your super account.

The government co-contribution is generally expected to be made after your tax return has been processed and your super fund has reported your contributions to the ATO. This means it may arrive several months after the end of the financial year, rather than soon after you make the contribution.

The payment is made directly to your super account. If you have more than one super account, the ATO will generally pay it into the account that received the personal contribution. If you want your co-contribution paid to a particular fund, you will need to call the ATO on 13 10 20 to make the arrangement.

If you're expecting a co-contribution payment and it hasn't arrived yet, there are a few common reasons:  

• your tax return is still being processed 
• you claimed the contribution as a tax deduction, which may make it ineligible  
• you didn't meet the income eligibility requirements once all income was assessed.

The low income superannuation tax offset (LISTO) effectively refunds the 15% contributions tax paid on eligible concessional contributions, up to a maximum of $500 per financial year. If your adjusted taxable income³ is $37,000 or less and meet all other eligibility requirements, the refund is paid directly into your super account. LISTO applies to eligible before-tax contributions, including employer contributions such as Superannuation Guarantee contributions.

You don’t need to apply for this refund. It will be paid automatically into your super account if you’re eligible.

More information and eligibility is published by the ATO.