You can continue making super contributions after retirement, but the rules depend on your age, your total super balance (TSB), and whether concessional or non-concessional contributions are being made.
The work test only applies if you’re aged 67 to 74 and you want to claim a tax deduction for personal super contributions. If you’re under 67, or making non-concessional contributions, no work test is required.
- Personal Contributions (Tax Deduction): Yes, you can claim a tax deduction on a personal contribution as long as it doesn’t push you into a tax loss position. Generally tax accountants do not recommend claiming deductions when your taxable income is below the tax-free threshold of $22,575 for FY26, as there is usually no benefit in doing so.
- Catch-Up Contributions: Yes, catch-up concessional contributions are available if your total super balance (TSB) is under $500,000 on 30 June 2025, and you have unused concessional cap amounts from the past five years.
- Non-Concessional and Bring-Forward Contributions: Yes, you can make non-concessional contributions and use the bring-forward rule if your super balance is below the ATO thresholds. For FY26, the rules are:
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- TSB less than $1.76 million → up to $360,000 (3-year bring-forward)
- TSB $1.76m – under $1.88m → up to $240,000 (2-year bring-forward)
- TSB $1.88m – under $2m → up to $120,000 (standard annual cap)
- TSB $2m or more → no non-concessional contributions allowed
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