Personal super contributions are amounts you transfer from your personal bank account directly into your super fund — separate from anything your employer pays. You can make them at any time, in any amount (subject to annual caps), and you choose whether to treat them as after-tax contributions or claim a tax deduction to make them concessional.
This guide explains who can contribute, how the work test applies at different ages, how to claim a tax deduction, and how to make the actual transfer.
Two Types of Personal Contribution
When you put money into super from your own bank account, you have a choice about how it is treated:
| Type | Tax Treatment | Count Toward |
|---|---|---|
| After-tax (non-concessional) | No further tax — enters fund tax-free | NCC cap ($120,000) |
| Deductible (concessional) | 15% contributions tax inside fund, deduction reduces your taxable income | Concessional cap ($30,000) |
The default is after-tax (non-concessional). To make a contribution concessional, you must actively lodge a Notice of Intent to Claim a Deduction — this does not happen automatically.
Who Can Make Personal Super Contributions?
Under Age 67
No restrictions. Anyone under 67 can make personal super contributions at any time, in any amount up to their caps. No work test required.
Age 67 to 74 — Work Test Abolished for Contributions, Not for Deductions
From 1 July 2022, the work test for making voluntary super contributions was abolished for people aged 67–74. You can now make personal contributions at any time in this age range without needing to meet a work test.
However, there is an important exception for claiming a tax deduction:
- If you are aged 67–74 and want to claim a tax deduction on your personal contribution under Section 290-170, you must still satisfy the work test — that is, you must have worked at least 40 hours in any 30-consecutive-day period during the financial year in which you made the contribution
In summary for ages 67–74:
| Action | Work Test Required? |
|---|---|
| Making an after-tax (NCC) contribution | No |
| Making a contribution and claiming a deduction (concessional) | Yes — 40 hours in any 30 consecutive days |
Age 75 and Over
People aged 75 or over cannot make voluntary personal contributions (either concessional or non-concessional). The only exceptions are:
- Employer SG contributions (if still employed)
- Downsizer contributions (if eligible — age 55+, home held 10+ years)
- Mandated employer contributions under an award or enterprise agreement
How to Make a Personal Super Contribution
Making the actual transfer is straightforward — your super fund is essentially just a bank account with a BSB and account number.
Step 1 — Find Your Fund’s Payment Details
Log in to your super fund’s online portal or contact them to get:
- Fund BSB and account number
- Your member number (used as a payment reference)
- Whether they accept BPAY or direct bank transfer
Most funds accept direct transfer (EFT) or BPAY. Some funds have specific reference codes to identify personal contributions from members — check with your fund.
Step 2 — Transfer the Money
Transfer from your personal bank account to your super fund using your member number as the reference. There is no form required at this stage for after-tax contributions.
Step 3 — Confirm the Contribution Was Received
Log in to your fund’s portal after a few business days to confirm the contribution appears on your account. Keep a copy of the transfer receipt for your records.
Step 4 (Optional) — Lodge a Notice of Intent to Claim a Deduction
If you want to claim a tax deduction on the contribution (making it concessional):
- Download the Notice of Intent to Claim or Vary a Deduction for Personal Super Contributions form from the ATO (NAT 71121) — or use your fund’s version if they have one
- Complete the form specifying the amount you wish to claim as a deduction
- Submit it to your super fund (not the ATO)
- Wait for your fund to acknowledge the notice in writing
- Claim the deduction in your individual tax return (Item D12 or equivalent)
Timing Rules for the Notice of Intent
The Notice of Intent must be lodged before the earlier of:
- The date you lodge your tax return for that year
- The end of the financial year following the year of contribution (i.e., for FY2025–26 contributions, by 30 June 2027 at the latest — but your tax return deadline comes first in practice)
Also, you cannot lodge (or vary) the notice after certain events:
- You have rolled over, withdrawn, or transferred any of that super balance
- The fund has begun paying a pension from that balance
- The fund has started to wind up
Submit the notice early — ideally before the end of the financial year — to avoid missing the window.
How Much Can You Contribute?
Personal contributions are subject to the standard annual caps:
| Type | FY2025–26 Cap |
|---|---|
| Non-concessional (after-tax, no deduction) | $120,000 (or up to $360,000 using bring-forward) |
| Concessional (after claiming deduction) | $30,000 combined with employer SG and salary sacrifice |
For the concessional cap, remember that your employer’s SG contributions (12% of your salary) already count toward the $30,000 limit. Before making a large personal deductible contribution, subtract your expected SG for the year to determine your remaining cap space.
If your total super balance is below $500,000 and you have unused concessional cap from prior years, you may be able to contribute more than $30,000 concessionally using the carry-forward rule. See our guide on catch-up contributions for details.
Tax Treatment of Personal Contributions
After-Tax Contributions (Non-Concessional)
- No tax deducted when the contribution enters the fund
- No deduction on your tax return
- Contribution forms part of the tax-free component of your super account
- Withdrawals from the tax-free component are generally tax-free at any age
Deductible Contributions (Concessional via Notice of Intent)
- 15% contributions tax is deducted by the fund from the contributed amount (30% if your income plus contributions exceeds $250,000 — Division 293)
- You claim the full amount as a deduction in your tax return, reducing your taxable income
- The contribution forms part of the taxable component of your super account
- Withdrawals from the taxable component are generally tax-free after age 60
Net benefit: If you are in the 34.5% tax bracket (income $45,001–$135,000), claiming a deduction on a $10,000 personal contribution saves approximately $3,450 − $1,500 = $1,950 in tax compared to leaving the money in your bank account.
Personal Contributions vs Salary Sacrifice
Both personal deductible contributions and salary sacrifice achieve the same concessional tax treatment — but they work differently:
| Personal Deductible Contribution | Salary Sacrifice | |
|---|---|---|
| Made by | You (from your bank account) | Employer (from your gross pay) |
| When | Anytime — even after the income is earned | Must be arranged before income is earned |
| ATO notice | Yes — Notice of Intent required | Not required |
| Payroll impact | None | Reduces taxable income on payslip each cycle |
| Best for | Self-employed, contractors, top-up before 30 June | Employees — regular, automated contributions |
Many employees use both: salary sacrifice throughout the year and a personal deductible contribution before 30 June to use any remaining cap space.
Frequently Asked Questions
Can I make personal super contributions if I’m self-employed? Yes. Self-employed people — sole traders, partners, company directors who are not receiving employer SG — are among the most common users of personal deductible contributions. There is no employer to arrange salary sacrifice with, so personal contributions with a Notice of Intent are the primary way to make concessional contributions. The 67–74 work test for claiming the deduction still applies.
What if I accidentally contribute too much? Excess non-concessional contributions are subject to tax at the top marginal rate (47%) if left in super, or you can elect to withdraw them plus an earnings amount. Excess concessional contributions are included in your assessable income with a 15% offset and an interest charge. The ATO will notify you of any excess — do not ignore the notice. Monitor your contributions during the year via myGov to avoid overcontributing.
Can I make contributions for a spouse from my bank account? Yes, but those contributions go into the spouse’s fund and count toward the spouse’s NCC cap — not yours. They are called spouse contributions and may attract a separate tax offset. See our guide on spouse super contributions for details.
How long does it take for my contribution to appear in my account? Processing times vary by fund, but most personal contributions appear within 2–5 business days of transfer. BPAY may be slightly slower. If a contribution has not appeared within 2 weeks, contact your fund directly.
Do I need to tell my employer if I make personal contributions? No — personal contributions are entirely separate from your employment arrangement. Your employer only needs to know about salary sacrifice arrangements (which must be agreed in advance). Personal contributions made directly to your fund have no impact on your payroll.
For advice tailored to your situation, speak with a licensed financial adviser. You can find one through the ASIC financial advisers register or MoneySmart.