What is the concessional contribution cap for 2026-27?

The general concessional contribution cap for the 2026-27 financial year is $32,500. This covers all your before-tax contributions: employer Super Guarantee, salary sacrifice, and personal deductible contributions. Going over triggers excess contribution tax.

How do I claim a personal deductible contribution?

Make the contribution to your super fund BEFORE 30 June. Then lodge a 'Notice of Intent to Claim a Deduction' (NOI) form with your super fund — they must acknowledge it. You can then claim the deduction on your tax return. Without the NOI, the ATO will reject the deduction.

Who can use the 5-year catch-up rule?

Anyone with a total super balance under $500,000 at 30 June of the previous financial year. You can carry forward unused concessional cap room from the last 5 years (2021-22 onwards in 2026-27). Check your ATO online account for the exact unused amount.

What happens if I go over the cap?

The excess amount is added back to your assessable income and taxed at your marginal rate (instead of 15% inside super). You also pay an excess concessional contributions charge (interest). The ATO will issue a determination — you can elect to release the excess from super to pay the additional tax.

Is salary sacrifice better than a personal deductible contribution?

Both produce the same tax outcome — you save tax at your marginal rate minus the 15% contributions tax. Salary sacrifice happens through your employer and reduces PAYG withholding throughout the year. Personal deductible contributions are made out-of-pocket and you claim the deduction at tax time. Choose based on cash flow and timing.

EOFY Super Top-Up Calculator

Find your exact remaining concessional contribution cap room before 30 June, including 5-year catch-up if your TSB is under $500K. See the dollar tax saving on contributing the full amount.

Last verified: 21 May 2026

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Salary sacrifice $10K into super and save $1,500-$2,640 in tax. Free calculator with worked examples at $80K, $120K and $150K salaries. 2026 caps included.

EOFY Super Checklist 2026: 7 Things to Do Before 30 June

End of financial year super checklist for employees and employers. Maximise tax deductions, check your contributions, salary sacrifice deadline, and claim the government co-contribution before 30 June 2026.

EOFY 2026 Super Contribution Deadlines: Why 30 June Isn't Really the Deadline

Lodging a personal deductible super contribution on 30 June is too late. Here's the real cut-off dates the ATO and your fund work to — clearing time, SG quarterly deadline, spouse contribution, co-contribution, and carry-forward.

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FairWork Mate is an independent commercial service. We are not affiliated with, endorsed by, or associated with the Fair Work Ombudsman, the Fair Work Commission, or any Australian Government agency. Content is general information and estimates only — not legal, financial, or tax advice. Always verify with the Fair Work Ombudsman (13 13 94) or a qualified professional.

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