The cap on before-tax (concessional) super contributions rose from $30,000 to $32,500 on 1 July 2026. If you set up salary sacrifice a few years ago and haven’t looked at it since, you could be leaving room on the table, or heading over the limit.
What counts towards the cap
- your employer’s super guarantee (currently 12% of your ordinary earnings)
- salary sacrifice contributions
- personal contributions you claim as a tax deduction, which is how many sole traders and self-employed people top up.
With Payday Super, your employer’s contributions now reach your fund each payday, so it’s easier than ever to log in and see exactly where you’re up to.
Room to catch up
If your total super balance was under $500,000 on 30 June 2026, you may be able to use unused cap amounts from up to five previous years. That can be a powerful way to reduce tax in a year with a big bonus, a strong business result or a capital gain.
Our tip
Add up what’s gone in since July, project it to June, and adjust your salary sacrifice now rather than in a rush before 30 June. Contributions over your cap are taxed at your marginal rate. Selling a family home later in life? Our earlier post on the downsizer contribution covers another way to boost super.
Want a hand working out your numbers? Get in touch with our Dee Why team.
This is general information only and not personal advice. Source: ATO, Key superannuation rates and thresholds.
