Employee contributions

Your employees may want to increase the amount being contributed to their super by making extra contributions.

These can be made as part of your payroll and sent by you on their behalf with your SG contributions. Your employees can also make these payments directly to their AustSafe Super account. The contribution requirements are outlined below:

AgePersonal contributions to superannuation
Under 65 Employees, irrespective of their work status, may make personal contributions.
65-74 Employees may make personal contributions if they have been gainfully employed for a minimum of 40 hours in a consecutive period of 30 days during the current financial year.
75 and over Employees can’t make personal contributions to superannuation.

Types of employee contributions:

  1. Before-tax contributions are deducted from your employee’s salary before they pay income tax. Usually this type of contribution is a salary sacrifice arrangement. It’s advisable to have a written agreement between you and your employee about such arrangements. 

    Read our Salary sacrifice fact sheet for more information.

  2. After-tax contributions are deducted from your employee’s salary after they pay income tax. This type of contribution can be a one-off lump sum or a regular deduction set up from after-tax pay or savings.

Important note: The Australian Government has a cap on contributions. If the cap is exceeded by your employee, they may be liable for extra tax. Read our Contributions Caps Fact Sheet for more information or visit the ATO website.