Yes, you can still make some super contributions after age 75, but the rules are limited.
Once you turn 75, your super fund can usually only accept certain types of contributions. These include:
- Super Guarantee contributions from your employer;
- downsizer contributions, if you are eligible; and
- some voluntary contributions made shortly after you turn 75.
The rules can be confusing because there are two different questions:
- Can your super fund accept the contribution?
- Can you claim a tax deduction for the contribution?
These are not the same thing.
The work test is mostly about whether you can claim a tax deduction for a personal super contribution. It is generally not the main rule that decides whether your super fund can accept the contribution.
Quick Answer: Can I Contribute to Super After 75?
If you are 75 or older, the answer depends on the type of contribution.
| Type of contribution | Can it usually be made after age 75? |
| Super Guarantee contributions from your employer | Yes |
| Downsizer contributions | Yes, if you are eligible |
| Non-concessional personal contributions | Only for a short time after you turn 75 |
| Personal contributions you want to claim as a tax deduction | Only for a short time after you turn 75, and the work test may matter |
| Salary sacrifice contributions | Usually only for a short time after you turn 75 |
What Happens When You Turn 75?
When you turn 75, your ability to make voluntary super contributions becomes much more limited.
In most cases, your super fund can only accept voluntary contributions up to 28 days after the end of the month in which you turn 75.
This is often called the 28-day rule.
The 28-Day Rule After Turning 75
The 28-day rule gives you a short window after you turn 75 to make certain super contributions.
For example, if you turn 75 on 6 October, the month ends on 31 October.
You then have 28 days after 31 October.
That means your fund may be able to accept certain contributions up to 28 November.
During this period, your fund may be able to accept contributions such as:
- personal contributions;
- non-concessional contributions;
- salary sacrifice contributions; and
- employer contributions above compulsory Super Guarantee amounts.
After this 28-day period ends, most voluntary contributions can no longer be accepted.
However, there are important exceptions.
Contributions That Can Still Be Made After Age 75
Super Guarantee Contributions
Your employer can still make compulsory Super Guarantee contributions for you after age 75.
There is no upper age limit for Super Guarantee contributions.
So, if you are still working after 75, your employer may still need to pay Super Guarantee contributions into your super account.
Downsizer Contributions
You may also be able to make a downsizer contribution after age 75.
A downsizer contribution allows eligible people to contribute money from the sale of their home into super.
If you qualify, you may be able to contribute up to $300,000 into super. If you are part of a couple, each person may be able to contribute up to $300,000, if both are eligible.
The work test does not apply to downsizer contributions.
However, downsizer contributions have their own rules. You need to check that you meet the eligibility requirements before making the contribution.
Does the Work Test Still Apply After Age 75?
This is the part many people get wrong.
The work test is generally not a rule that decides whether your super fund can accept a contribution.
Instead, the work test mainly matters if you want to claim a tax deduction for a personal super contribution.
In simple terms:
- Super fund rules decide whether the money can go into super.
- Tax rules decide whether you can claim a tax deduction.
If you are aged 67 to 75 and want to claim a tax deduction for a personal contribution, you may need to satisfy the work test or qualify for the work test exemption.
The work test usually means you must be gainfully employed for at least 40 hours during a 30-day period in the financial year.
Super Contributions After Age 75: Simple Table
| Contribution type | Can the fund accept it after age 75? | Does the work test apply? |
| Super Guarantee contributions | Yes, at any age | No |
| Downsizer contributions | Yes, if eligible | No |
| Non-concessional contributions | Usually only up to 28 days after the month you turn 75 | No |
| Personal contributions claimed as a tax deduction | Usually only up to 28 days after the month you turn 75 | Yes, for the tax deduction |
| Salary sacrifice contributions | Usually only up to 28 days after the month you turn 75 | No, because it is an employer contribution |
| Extra employer contributions above SG | Usually only up to 28 days after the month you turn 75 | No |
Example: Adam Turns 75
Adam turns 75 on 6 October.
Because Adam turns 75 in October, the month ends on 31 October.
The 28-day period ends on 28 November.
This means Adam’s super fund may be able to accept certain voluntary contributions up to 28 November.
Adam does not need to meet the work test just for the fund to accept the contribution.
However, if Adam wants to claim a tax deduction for a personal super contribution, he may need to meet the work test or work test exemption.
What If You Make a Contribution Too Late?
If your super fund receives a contribution it is not allowed to accept, the fund usually needs to return the money.
This is why it is important to check the rules before making a contribution close to, or after, your 75th birthday.
FAQs About Super Contributions After 75
Can I contribute to super after I turn 75?
Yes, but only in limited situations.
Your fund can usually accept:
- Super Guarantee contributions;
- eligible downsizer contributions; and
- some voluntary contributions made within 28 days after the end of the month you turn 75.
Can I make non-concessional contributions after 75?
Usually only for a short time.
A non-concessional contribution generally needs to be received by your super fund within 28 days after the end of the month in which you turn 75.
Can I salary sacrifice after 75?
Usually only during the 28-day period after the end of the month you turn 75.
After that, salary sacrifice contributions are generally not accepted.
Can my employer still pay super after I turn 75?
Yes.
Your employer can still make compulsory Super Guarantee contributions after you turn 75.
Can I make a downsizer contribution after 75?
Yes, if you meet the downsizer contribution rules.
The work test does not apply to downsizer contributions.
Does the work test still apply after 75?
The work test mainly matters if you want to claim a tax deduction for a personal super contribution.
It is generally not the rule that decides whether your fund can accept the contribution.
Summary
You can still make some super contributions after age 75, but the rules are limited.
The main contributions that may still be possible are:
- Super Guarantee contributions from your employer;
- downsizer contributions, if you are eligible; and
- some voluntary contributions made within 28 days after the end of the month you turn 75.
The most important thing to remember is this:
The work test is mainly about claiming a tax deduction. It is generally not the rule that decides whether your super fund can accept the contribution.
Before making contributions after age 75, check the rules carefully or speak to your adviser, accountant, or super fund.