Super Contribution Caps 2026-27: Maximise Your Super Before June 30

13 March 2026|7 min read

Superannuation contribution caps are changing from July 1, 2026. Here's the new concessional and non-concessional limits, how carry-forward works, and EOFY strategies to boost your retirement savings.

What are the new super contribution caps from July 1, 2026?

Superannuation contribution caps are indexed based on Average Weekly Ordinary Time Earnings (AWOTE). From July 1, 2026, the caps are expected to increase: **Concessional (before-tax) contributions:** - 2025-26: $30,000 - 2026-27: $32,500 (expected — based on AWOTE indexation) **Non-concessional (after-tax) contributions:** - 2025-26: $120,000 - 2026-27: $130,000 (expected) **Non-concessional bring-forward (under 75):** - 2025-26: up to $360,000 over 3 years - 2026-27: up to $390,000 over 3 years (expected) Concessional contributions include employer SG (12%), salary sacrifice, and personal deductible contributions. Non-concessional contributions are made from after-tax money. Note: The 2026-27 caps haven't been formally announced yet — they'll be confirmed closer to July 1. But based on AWOTE growth, the increases above are the most likely outcome.

Should you max out before June 30 or wait?

This is the key question every March-June. Here's the strategic thinking: **Max out NOW (before June 30) if:** - You haven't used your full $30,000 concessional cap this year - You have unused carry-forward amounts from previous years - You want the tax deduction in your 2025-26 tax return - You're over 50 and want to accelerate your super balance - Your marginal tax rate is 32.5% or higher (the difference between your tax rate and the 15% super tax rate is your immediate saving) **Wait until July if:** - You've already hit the $30,000 cap this year - You want to take advantage of the higher 2026-27 cap - You need the cash for other purposes before June - Your income will be higher next year (bigger tax deduction) **Critical deadline:** If you have unused carry-forward amounts from **2020-21**, this is the last year to use them — they expire at the end of 2025-26 (the 5-year window closes). Check your carry-forward balance on myGov → ATO → Super. **The mathematical answer:** Time in the market beats timing the market. Contributing $30,000 before June 30 AND $32,500 after July 1 is better than contributing $0 now and $32,500 later. Don't let the perfect be the enemy of the good.

Carry-forward unused concessional contributions

If you didn't use your full concessional cap in previous years, you can carry forward the unused amounts and contribute them this year. This is one of the most powerful (and underused) super strategies. **How it works:** - Available if your total super balance was under $500,000 on June 30 of the previous financial year - You can carry forward unused amounts from the previous 5 financial years - Unused amounts expire after 5 years **Example:** Sarah earned $90,000 in each of the last 3 years. Her employer contributed 12% ($10,800/year) in SG. She made no additional contributions. - 2023-24 unused cap: $27,500 - $10,800 = $16,700 - 2024-25 unused cap: $30,000 - $10,800 = $19,200 - 2025-26 cap so far: $30,000 - $8,100 (9 months SG) = $21,900 remaining Sarah could contribute up to $57,800 in concessional contributions before June 30, 2026 ($16,700 + $19,200 + $21,900). At a 32.5% marginal tax rate, this saves her approximately $10,115 in tax (32.5% - 15% = 17.5% saving on $57,800). To check your carry-forward balance, log into myGov → ATO → Super → Carry forward concessional contributions.

Personal deductible contributions — the salary sacrifice alternative

You don't need a salary sacrifice arrangement to get tax-deductible super contributions. Personal deductible contributions let you claim a tax deduction for after-tax contributions you make directly to your fund. **How to do it:** 1. Transfer money from your bank account to your super fund (use BPAY or direct deposit) 2. Before lodging your tax return, submit a 'Notice of intent to claim a deduction' (s290-170 form) to your super fund 3. Wait for your fund to acknowledge the notice 4. Claim the deduction in your tax return **Key rules:** - The notice must be submitted BEFORE you lodge your tax return or roll over the money - Your fund must acknowledge it in writing - The contribution must be received by your fund before June 30 - Allow 3-5 business days for electronic transfers — don't leave it to June 29 **Advantage over salary sacrifice:** Personal contributions give you more flexibility — you can decide in May or June how much to contribute based on your actual income for the year. Salary sacrifice requires you to set up an arrangement with your employer in advance. **Deadline alert:** To count for 2025-26, your contribution must hit your super fund's bank account by June 30. Transfers initiated after about June 25 may not clear in time.

Payday Super from July 2026 — what it means for your contributions

From July 1, 2026, employers must pay your super guarantee (SG) within 7 days of each pay day, not quarterly. This is called 'Payday Super' and it changes the contribution landscape: **For employees:** - Your super will be invested earlier and more frequently - Easier to track whether your employer is paying correctly - Small compounding benefit over your career (~$6,000-$15,000 extra at retirement for a median earner) - Your quarterly SG contributions will shift to every pay cycle **Impact on contribution caps:** - Your employer SG will now accumulate more evenly throughout the year - This makes it easier to track how much cap space you have remaining - If your employer was paying Q4 SG after June 30 (common), that amount may now fall in the current year instead **For your EOFY strategy:** - From 2026-27 onwards, you'll have better visibility of your employer contributions in real-time - Less risk of accidentally exceeding your cap because of late quarterly payments - Check your super fund's online portal — contributions should appear within days of each pay **Action item:** Ask your employer when they're transitioning to Payday Super. Many are implementing it before the July 1 deadline.

Non-concessional strategies and the $1.9M cap

Non-concessional (after-tax) contributions don't give you a tax deduction, but they grow in the super tax environment (15% on earnings, 0% in pension phase). They make sense if: - You've maxed out concessional contributions - You have savings outside super earning higher-taxed returns - You want to use the bring-forward rule for a large lump sum (e.g., from a property sale or inheritance) **Key limit:** You can only make non-concessional contributions if your total super balance is under $1.9 million (2025-26 threshold). Above that, non-concessional contributions are not permitted. **Bring-forward rule:** - Under 75? You can bring forward up to 3 years of non-concessional contributions in a single year - 2025-26: up to $360,000 in one hit (3 × $120,000) - Your total super balance affects how much you can bring forward: - Under $1.66M: full 3-year amount ($360,000) - $1.66M-$1.78M: 2-year amount ($240,000) - $1.78M-$1.9M: 1-year amount ($120,000) - Over $1.9M: $0 **Warning:** Exceeding non-concessional caps attracts penalty tax. The excess is taxed at your marginal rate plus an earnings charge. Get the numbers right before contributing.

Your EOFY super action plan

Here's what to do between now and June 30: **Step 1: Check your current position (do this TODAY)** - Log into myGov → ATO → Super to see your contributions year-to-date - Check your carry-forward balance - Note your total super balance (affects non-concessional eligibility) **Step 2: Calculate your remaining cap space** - Concessional: $30,000 minus employer SG paid this year minus any salary sacrifice - Remember to include the Q4 SG payment (April-June) your employer will make **Step 3: Choose your contribution method** - Salary sacrifice: arrange with your employer by mid-April to maximise remaining pay periods - Personal deductible: transfer directly to your fund by mid-June - Non-concessional: transfer by mid-June if applicable **Step 4: Submit paperwork** - Personal deductible contributions: submit s290-170 form to your fund BEFORE lodging your tax return - Keep confirmation receipts and fund acknowledgement letters **Step 5: Don't forget the co-contribution** - If your income is under $60,400, the government adds up to $500 in co-contribution when you make a $1,000 non-concessional contribution - Income between $45,400-$60,400: reduced co-contribution Use our Superannuation Calculator below to model different contribution scenarios and see the impact on your retirement balance.