Super contributions
Build your super your way
Ways to contribute to your super
Adding extra money into your super can help grow your retirement savings over time, as your investment earnings can build on themselves through compounding. It can also be one of the most tax‑effective ways to save for the future.
Whether you want to add money from your own savings, set up salary sacrifice, or check if you’re eligible for a government co‑contribution, we’ll help you understand your options.
How super contributions work
A super contribution is any payment made into your super account. It can come from your employer, from you, from your spouse or from the government. Once a contribution is added, it’s invested and generally stays in your account until you reach preservation age and meet a condition of release. Contributions can be made before-tax or after-tax.
Concessional contributions
(before tax)
These are generally taxed at 15% inside super. They include:
- employer Super Guarantee contributions
- salary sacrifice contributions
- personal contributions you choose to claim as a tax deduction
Non concessional contributions (after tax)
These are not taxed again inside super. They include:
- personal after tax contributions where you do not claim a tax deduction
- spouse contributions
- government co contributions
Contribution limits and caps
There are limits on how much you can contribute to your super each year. These caps differ for before-tax and after-tax contributions.
Exceeding the caps may result in additional tax, so it’s good to know when you’re deciding what you’d like to do.
Which category a contribution falls into determines which annual cap applies and whether you need to give us a Notice of intent to claim a tax deduction.
Types of super contributions
Concessional (before tax) contributions
- Employer contributions (Super Guarantee)
Your employer is required to pay Super Guarantee contributions into your super. The current Super Guarantee rate is 12% of your ordinary time earnings. - Salary sacrifice contributions
Salary sacrifice lets you put some of your before tax salary into your super. Your employer pays this amount on your behalf, in addition to your Super Guarantee contributions. Salary sacrifice contributions count towards your concessional cap.
Non concessional (after tax) contributions
- Personal contributions
Personal contributions are made using your own after tax money. You can choose to claim a tax deduction on all or part of a personal contribution. If you do, it is treated as a concessional contribution. To claim a deduction, you must give us a valid Notice of intent before you lodge your tax return. - Spouse contributions
If you contribute to your spouse’s super and their income is below the relevant threshold, you may be eligible for a tax offset of up to $540. - Government co-contribution
If you are a low or middle income earner and make a personal after tax contribution, the government may add extra money to your super. Eligibility thresholds and contribution limits can change each financial year. See the ATO website for current rates and thresholds. - Low Income Super Tax Offset (LISTO) If you’re a low income earner with an adjusted taxable income of $37,000 or less, the government may refund the 15% contributions tax paid on your concessional contributions, up to a maximum of $500. If you’re eligible, this is applied automatically, so there’s nothing you need to do.
- Downsizer contributions
If you are aged 55 or older and sell a qualifying home, you may be able to contribute up to $300,000 from the sale proceeds, or $600,000 as a couple. Downsizer contributions do not count towards the non concessional cap.
How long will your money last in retirement?
Our retirement calculator helps you estimate how much super you may have in retirement, how long it could last, and how extra contributions could help.
Super contribution caps for 2025–26
Concessional (before
tax)
$30,000
Includes Super Guarantee, salary sacrifice and personal deductible contributions
Non-concessional (after-tax)
$120,000
Set as a multiple of the concessional cap
Find out more about making a larger before-tax (concessional) contribution
Carry forward
concessional
Unused cap from the previous five years
Available if your total super balance is under $500,000
Find out more about making a larger after-tax (non-concessional) contribution
Bring forward non-concessional
Up to three years of cap in one year
Subject to age and balance rules
Source: Australian Taxation Office. Figures apply to the 2025–26 financial year and may change.
Salary sacrifice vs personal deductible contributions
Who pays
Your employer using before-tax salary
You using after-tax money
Payroll arrangement required
Yes
No
Notice of intent required
No
Yes, before lodging your tax return
Cap applied
Concessional
Concessional
Best suited to
Members with regular PAYG income
Members with variable income, contractors or bonuses
Source: Australian Taxation Office. Figures apply to the 2025–26 financial year and may change.
How to contribute to your CFS super
BPAY
Make a contribution using your CFS-specific BPAY biller code and reference number.
Salary sacrifice (employer paid)
Ask your employer to redirect part of your before-tax salary into your CFS super account. You can provide a template letter and the details your employer needs.
Combine from another fund
Transfer existing super balances into your CFS account. We’ll only take a few minutes to find your other super accounts and bring them together.
We’re here to help you manage your financial future with confidence
At no extra cost for CFS members, our guidance consultants can help you:
- Easily set up a flexible, simple, and tax-free retirement income stream.
- Help you understand and action super boosting strategies.
- Recommend more comprehensive financial advice, if that’s what you need.
Frequently asked questions
Annual caps apply to both concessional and non concessional contributions and reset each financial year. If you are eligible, carry forward or bring forward rules may allow you to contribute more in a single year.
Salary sacrifice contributions are paid by your employer using before tax salary. Personal contributions are paid by you using after tax money. You can choose to claim a tax deduction on a personal contribution by lodging a Notice of intent, which makes it concessional.
Yes. Salary sacrifice is an arrangement between you and your employer. You will need to ask them to pay your chosen amount into your CFS account. We provide a template at Notify your employer.
You may be eligible if:
- your income is below the government threshold
- at least 10% of your income comes from work or business activities
- you make a personal after tax contribution during the year
Eligibility is assessed by the Australian Taxation Office.
Excess concessional contributions are added to your assessable income and taxed at your marginal rate, with an offset for the 15% already paid inside super.
Excess non concessional contributions can usually be withdrawn. If they remain in the fund, they may be taxed at the highest marginal rate.
In some cases, you may be able to carry forward unused concessional contributions from previous years to help manage your cap.
See the ATO website for more information.
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Important information
¹ Straight-through processing for account origination, additional admin tasks such as direct debits, rollovers, and applying different processes will require manual intervention.
² Investment Trends Managed Accounts, January 2025 – CFS FirstChoice brand association for value for money
³ Source: Primary CFS FirstChoice users compared to users of other platforms – Empower Business Advisory Study – 2025 Advice practice profitability report
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Disclaimer
Avanteos Investments Limited ABN 20 096 259 979, AFSL 245531 (AIL) is the trustee of the Colonial First State FirstChoice Superannuation Trust ABN 26 458 298 557 and issuer of FirstChoice range of super and pension products. Colonial First State Investments Limited ABN 98 002 348 352, AFSL 232468 (CFSIL) is the responsible entity and issuer of products made available under FirstChoice Investments and FirstChoice Wholesale Investments.
Information on this webpage is provided by AIL and CFSIL. It may include general advice but does not consider your individual objectives, financial situation, needs or tax circumstances. You can find the target market determinations (TMD) for our financial products at https://www.cfs.com.au/tmd which include a description of who a financial product might suit. You should read the relevant Product Disclosure Statement (PDS) and Financial Services Guide (FSG) carefully, assess whether the information is appropriate for you, and consider talking to a financial adviser before making an investment decision. You can get the PDS and FSG at www.cfs.com.au or by calling us on 13 13 36.