Many Australians assume they can no longer put money into super once they reach their late 60s, or that they must be working to do so. Neither is quite right. The rules have been relaxed significantly in recent years, and people aged 67 to 74 can now make most types of contributions without working at all.
There are still important limits. Claiming a tax deduction for a personal contribution still requires you to meet a work test, and most voluntary contributions must stop shortly after your 75th birthday. Contribution caps and total super balance thresholds also apply, and they changed again on 1 July 2026.
This guide explains what you can contribute after 67, the work test and its exemption, the age 75 cut-off, and the strategies that can make contributing later in life worthwhile.
What you can contribute at each age
| Contribution type | Age 67 to 74 | Age 75 and over |
|---|---|---|
| Employer Superannuation Guarantee | Yes | Yes, no upper age limit |
| Salary sacrifice | Yes, no work test | No |
| Personal deductible contributions | Yes, but only if you meet the work test or qualify for the exemption | No |
| Non-concessional (after-tax) contributions | Yes, no work test, subject to total super balance limits | No |
| Bring-forward of non-concessional caps | Yes, if you are 74 or under on 1 July of the first year | No |
| Spouse contributions into your account | Yes | No |
| Receiving split contributions from a spouse | No, not after age 65 | No |
| Government co-contribution | Yes, if under 71 at the end of the financial year and eligible | No |
| Downsizer contributions | Yes | Yes, no upper age limit |
Contributions that stop at 75 can still be made up to 28 days after the end of the month in which you turn 75.
The 2026-27 contribution caps
From 1 July 2026, the main caps are:
- Concessional contributions cap: $32,500 a year, covering employer contributions, salary sacrifice and personal deductible contributions.
- Non-concessional contributions cap: $130,000 a year, or up to $390,000 under the bring-forward rule.
- Total super balance limit for non-concessional contributions: if your total super balance was $2.1 million or more on 30 June 2026, your non-concessional cap is nil.
Our guide to total super balance explains how your balance is measured, and our guide to excess contributions covers what happens if you go over a cap.
Non-concessional contributions after 67
Since 1 July 2022, people aged 67 to 74 have been able to make non-concessional contributions without meeting a work test. That allows retirees to move savings, inheritances or proceeds from selling investments into super, where earnings are taxed at up to 15% in accumulation phase and are tax free in retirement phase, subject to the transfer balance cap.
Using the bring-forward rule
If you are 74 or under on 1 July of the financial year, you may be able to bring forward up to two future years of non-concessional caps. For 2026-27:
- with a total super balance below $1.84 million at 30 June 2026, you can contribute up to $390,000 over three years,
- between $1.84 million and $1.97 million, up to $260,000 over two years,
- between $1.97 million and $2.1 million, up to $130,000, with no bring-forward available.
Because the bring-forward rule is only available if you are 74 or under on 1 July, the year you turn 74 can be the last opportunity to make a large non-concessional contribution. Our guide to the bring-forward rule explains the timing in detail.
Concessional contributions after 67
Salary sacrifice
If you are still employed, you can salary sacrifice into super up to age 75 without needing to meet a work test. Salary sacrifice contributions are taxed at 15% in the fund, which is often lower than your marginal tax rate.
Personal deductible contributions and the work test
If you make a personal contribution and want to claim a tax deduction for it, the work test still applies from age 67. To meet it, you must have been gainfully employed for at least 40 hours during a period of no more than 30 consecutive days in the financial year in which you make the contribution.
Gainful employment means working for payment, such as salary, wages, business income or commission. Volunteer work does not count.
You must also lodge a valid notice of intent to claim a deduction with your fund, and receive the fund’s acknowledgement, before you lodge your tax return, withdraw the money, roll it over or start a pension with it. Missing this step is a common way to lose the deduction. Our guide to salary sacrifice versus personal deductible contributions covers the process.
The work test exemption
If you have recently retired, you may be able to use the work test exemption to make a personal deductible contribution in the financial year after you last met the work test. You qualify if:
- you met the work test in the previous financial year,
- your total super balance was below $300,000 at the end of that previous financial year, and
- you have not used the exemption before.
The exemption can only be used once, so it is worth planning when to use it.
Carry-forward concessional contributions
If your total super balance was below $500,000 at the end of the previous financial year, you may be able to use unused concessional cap amounts from up to five previous years. For someone who has recently stopped working or reduced hours, this can allow a large deductible contribution in a single year, for example to offset a capital gain from selling an investment property or shares. Our guide to carry-forward contributions explains how this works.
Worked examples
Example 1: Using the bring-forward rule before 75
Margaret is 72, fully retired, and has a total super balance of $900,000. She sells shares she holds in her own name and receives $350,000. Because she is under 75 and her balance is below $1.84 million, she can contribute up to $390,000 as non-concessional contributions under the bring-forward rule, without meeting a work test. Inside super, future earnings on that money are taxed at a lower rate, and if she moves it into an account-based pension, earnings become tax free.
Example 2: Offsetting a capital gain with the work test
Bob is 69 and works 20 hours a week. He sells an investment property and makes a large capital gain. Because he meets the work test, he can make a personal deductible contribution. If his total super balance is below $500,000, he can also use unused concessional caps from earlier years. The deduction reduces his taxable income in the year of the sale.
These examples are simplified and illustrative only. Both strategies depend on individual circumstances, caps and timing, and should be checked before acting.
Contributions after 75
After the 28-day window following the month you turn 75, super funds can generally only accept:
- mandated employer contributions, such as the Superannuation Guarantee, and
- downsizer contributions.
Salary sacrifice, personal contributions, non-concessional contributions and spouse contributions can no longer be accepted.
Downsizer contributions
If you are 55 or older and sell a home you have owned for at least 10 years, you may be able to contribute up to $300,000 each, or $600,000 for a couple, from the sale proceeds. Downsizer contributions have no upper age limit, no work test, and do not count towards the non-concessional cap, although they do count towards your total super balance. They must be made within 90 days of settlement.
Spouse strategies after 67
Spouse contributions. You can make a contribution into your spouse’s super if they are under 75. If their income is low enough, you may be entitled to a tax offset of up to $540.
Contribution splitting. Splitting concessional contributions to a spouse is not available once the receiving spouse is 65 or older. This is one reason couples with an age gap often benefit from planning contributions earlier.
Balancing between partners. Where one partner is under Age Pension age and the other is older, the timing of where super is held can affect Age Pension eligibility, because super in accumulation phase is generally not counted under the means tests until a person reaches Age Pension age.
The recontribution strategy
People aged 67 to 74 can also use the recontribution strategy. This involves withdrawing a lump sum from super and recontributing it as a non-concessional contribution. The aim is to convert taxable components into tax-free components, which can reduce the tax paid by adult children who inherit your super. Because it relies on non-concessional contributions, the strategy must generally be completed before 75. Our guides to the recontribution strategy and tax-free and taxable components explain how it works.
Other things to consider
The Age Pension. Once you reach Age Pension age, super is counted under the assets test whether it is in accumulation or pension phase. Contributing to your own super after 67 does not reduce your assessable assets, although the tax and estate planning benefits can still make it worthwhile.
High balances and high incomes. Very high earners may pay additional contributions tax under Division 293, and very large balances may be affected by the Division 296 rules. Our guides on Division 293 and Division 296 cover these rules.
Accessing the money. Once you are 65 or older, you can generally access your super at any time, so contributions after 67 are not locked away. Our guide on when you can access your super explains the conditions of release.
Where to draw income from. Contributing to super and drawing on it are connected decisions. Our guide on whether to draw income from super or investments first helps put the two together.
Where professional advice adds value
Contributing to super after 67 can be valuable, but the rules depend on your age at specific dates, your total super balance, whether you meet the work test, and how contributions interact with tax, the Age Pension, your spouse’s position and your estate plan. The opportunities can also be time-limited, particularly around the bring-forward rule and the age 75 cut-off.
A super adviser can map out what you are eligible to contribute, plan the timing of contributions before key age limits, coordinate personal deductible contributions with capital gains, and make sure notices of intent and caps are handled correctly. For couples, an adviser can also plan contributions across both partners to make the most of the rules.
If you are 67 or older and thinking about adding to your super, our superannuation advisers in Adelaide can help.
Frequently asked questions
Can I contribute to super after age 67?
Yes. People aged 67 to 74 can make salary sacrifice and non-concessional contributions without meeting a work test. Personal deductible contributions are also allowed, but only if you meet the work test or qualify for the work test exemption.
Do I still need to meet the work test after 67?
Only if you want to claim a tax deduction for a personal contribution. To meet the work test, you must work at least 40 hours within a period of no more than 30 consecutive days in the financial year in which you make the contribution. Non-concessional contributions and salary sacrifice no longer require a work test.
What is the work test exemption?
The exemption allows you to make a personal deductible contribution in the financial year after you last met the work test, provided your total super balance was below $300,000 at the end of the previous financial year and you have not used the exemption before. It can only be used once.
Can I contribute to super after 75?
Generally, only mandated employer contributions, such as the Superannuation Guarantee, and downsizer contributions can be made after 75. Other voluntary contributions must be received no later than 28 days after the end of the month in which you turn 75.
Can I use the bring-forward rule after 67?
Yes, if you are 74 or under on 1 July of the financial year in which you trigger it. For 2026-27, you can contribute up to $390,000 over three years if your total super balance was below $1.84 million at 30 June 2026.
Is there an age limit on downsizer contributions?
No. Downsizer contributions can be made from age 55 with no upper age limit and no work test. You can contribute up to $300,000 each from the sale of a qualifying home, within 90 days of settlement.
Can my spouse contribute to my super after I turn 67?
Yes, your spouse can make contributions into your super until you turn 75, subject to the 28-day window. However, splitting concessional contributions to a spouse is not available once the receiving spouse is 65 or older.
General advice warning. This article contains general information only and does not take into account your objectives, financial situation or needs. Contribution caps, total super balance thresholds and eligibility rules are subject to change. Figures are current for the 2026-27 financial year. Examples are illustrative only. You should consider whether the information is appropriate for you and seek personal financial and tax advice before acting on any of it. Money Path Pty Ltd is a Corporate Authorised Representative (No. 001306822) of Australia National Investment Group, AFSL 522028.
