Some restrictions apply to receiving different types of super contributions, depending on your age and your employment status.
There is no upper age limit on receiving SG or award contributions from your employer if you are still working.
You can only receive a Government Co-contribution on eligible voluntary contributions until you turn 70.
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Contribution Type |
Your Age |
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|
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<65 |
65-69 |
70-74 |
75+ |
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Employer SG contributions, including contributions stipulated by Awards and Agreements
|
Accepted without restriction |
Accepted without restriction |
Accepted without restriction |
Accepted without restriction |
|
Additional employer contributions, including salary sacrifice and self-employed or personal contributions
|
Accepted without restriction |
Accepted providing member meets work test |
Accepted providing member meets work test |
Cannot be accepted |
|
Accepted without restriction
|
Accepted providing member meets work test |
Accepted providing member meets work test |
Cannot be accepted |
|
|
Accepted without restriction
|
Accepted providing receiving spouse meets work test |
Cannot be accepted |
Cannot be accepted |
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|
Accepted without restriction |
Accepted for the period that you were eligible to make voluntary contributions |
Accepted if you are under age 71 at the end of the financial year in which an after tax contribution is made. Cannot be accepted over age 71
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Government Low Income Super Tax Offset
|
Accepted without restriction |
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Accepted without restriction |
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Super-splitting transfers cannot be received by a spouse who is aged 65 years or more, or has reached their preservation age and is retired.
Further restrictions on receiving contributions may apply if you have not supplied your tax file number.
Work test
If you are aged between 65 and 74, any additional contributions made by your employer (including those made under a salary sacrifice arrangement) and voluntary after-tax contributions you make are subject to a work test.
To satisfy the work test, you must have been gainfully employed on a full or part-time basis for at least 40 hours in 30 consecutive days in the financial year.
No additional contributions can be made once you turn 75. Any super contribution made while you are aged 74 must be received by the super fund within 28 days of the end of the month in which you turn 75 or it cannot be accepted.
The work test also applies to spouses aged 65-69 receiving spouse contributions from their partner.
