Super contributions can feel like alphabet soup — CC, NCC, SG, TSB, bring-forward, carry-forward — but once you understand the basics, it's actually a powerful system for building wealth in a low-tax environment.
Here's your no-fluff guide to what the rules look like right now, for the 2025–26 financial year, verified straight from the ATO.
The Key Numbers for 2025–26
| Type | Cap | Notes |
|---|---|---|
| Concessional (before-tax) | $30,000 | Includes employer SG contributions |
| Non-concessional (after-tax) | $120,000 | Only available if TSB < $2 million |
| Super Guarantee rate | 12% | Legislated maximum — no further increases planned |
| Transfer Balance Cap | $2 million | Max amount in tax-free retirement phase |
Concessional Contributions — Before-Tax Money Into Super
Concessional contributions (CCs) are anything going into super that's taxed at 15% inside the fund. This includes:
- Your employer's compulsory SG contributions (12% of your ordinary-time earnings)
- Any salary sacrifice you've arranged with your employer
- Personal contributions you make and then claim as a tax deduction
The cap is $30,000 per person per year — not per fund. If you have multiple jobs or multiple super accounts, it all adds up against one $30,000 limit.
Exceeding the cap: If you accidentally go over, the excess is taxed at your marginal rate (with a 15% offset) rather than the flat 15% inside super. It's fixable, but it's worth keeping track.
The Carry-Forward Rule: Catching Up on Missed Years
If your Total Super Balance (TSB) was below $500,000 on 30 June of the previous year, you can use any unused concessional cap space from the last five financial years.
So if you had a year (or a few) where you contributed well below $30,000, those unused amounts don't evaporate — they carry forward, and you can top up in a later year.
Practical example: Say your super balance was $350,000 at 30 June 2025, and you've built up $45,000 of unused cap from previous years. In 2025–26, you could potentially contribute up to $75,000 in concessional contributions ($30,000 current year + $45,000 carried forward).
One time-sensitive note: Unused amounts from 2020–21 expire on 30 June 2026. If you have carry-forward amounts from that year, this financial year is your last chance to use them.
You can check your unused cap balance through your MyGov account: ATO → Super → Information → Carry-forward concessional contributions.
Non-Concessional Contributions — After-Tax Money Into Super
Non-concessional contributions (NCCs) are personal contributions you make from your bank account that you don't claim as a tax deduction. There's no tax on the way in (you've already paid tax on this money), and any earnings inside super are taxed at the fund's normal rates.
The cap for 2025–26 is $120,000 per person, but there are eligibility conditions:
- Your TSB must be less than $2 million on 30 June 2025 to make any NCCs in 2025–26
- If your TSB was $2 million or more, your NCC cap is nil
The Bring-Forward Rule: Front-Loading Your After-Tax Contributions
If you're under 75 and your super balance is below the relevant thresholds, you can "bring forward" up to three years' worth of NCC caps and contribute a larger lump sum in a single year.
How it works in 2025–26:
| TSB on 30 June 2025 | Max bring-forward contribution |
|---|---|
| Less than $1.76 million | $360,000 (3 × $120,000) |
| $1.76m to under $1.88m | $240,000 (2 × $120,000) |
| $1.88m or above | $120,000 (current year only) |
| $2 million or above | $0 |
What's Changing from 1 July 2026?
Good news: the caps are expected to go up. Driven by CPI indexation, from 1 July 2026:
- Concessional cap: $30,000 → $32,500
- Non-concessional cap: $120,000 → $130,000
- Bring-forward maximum: $360,000 → $390,000
- The Transfer Balance Cap stays at $2 million, and the SG rate stays at 12%
Note: these changes are yet to be published by the ATO, expected to be updated closer to the end of the 2026–27 financial year. Careful consideration should be given to bring-forward provisions if triggered prior to indexation.
Don't Leave Contributions to the Last Minute
For your contributions to count in 2025–26, they must be received by your super fund before 30 June 2026 — not just sent. For SMSF members, that means the money needs to be in the fund's bank account by 30 June. The good news: 30 June 2026 falls on a Tuesday, so no weekend excuses this year!
This post contains general information only and is not personal financial advice. Contribution rules are complex and depend on individual circumstances. Always verify your own caps via MyGov or speak with your accountant.
