What are catch-up concessional contributions?

Catch-up contributions allow you to use unused concessional contribution caps from the previous five financial years. If you didn't reach your annual cap in those years, you can 'catch up' by contributing more than the standard $30,000 limit - but only if your total super balance was under $500,000 on 30 June of the previous year.

Who is eligible for catch-up contributions?

To be eligible for catch-up contributions, your total superannuation balance must be less than $500,000 on 30 June of the previous financial year. You also need unused concessional contribution caps from previous years (2020/21 onwards) to carry forward.

How long do unused caps last?

Unused concessional contribution caps can be carried forward for up to 5 years. For example, unused amounts from 2020/21 can be used until 2025/26. After that, they expire. The oldest unused amounts are used first (first in, first out basis).

What is the concessional contribution cap for 2025/26?

The concessional contribution cap for 2025/26 is $30,000. This includes employer SG (usually 12% of salary), salary sacrifice contributions, and personal deductible contributions. Your personal cap may be higher if you're eligible for catch-up contributions.

What happens if I exceed my concessional cap?

If you exceed your concessional cap, you'll face excess contributions tax. The ATO will issue you with an excess contributions determination and you'll need to pay your marginal tax rate minus the 15% already paid, plus an interest charge.

Catch-Up Concessional Contributions Calculator(2025/26)

Discover your unused concessional contributions from previous years and see if you're eligible to make catch-up contributions to boost your super and reduce tax.

Check Your Eligibility

Estimate Tax Savings

2025/26 Compliant

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Your Salary for 2025/26

Estimated Super Guarantee: $9,600

Total Super Balance (30 June 2025)

✓ Eligible for catch-up

Must be under $500,000 (TSB at 30 June 2025) to use catch-up contributions.

Additional Concessional Contributions (2025/26)

Salary sacrifice or personal deductible contributions

Historical Concessional Contributions

2020/21

Cap: $25,000

Enter the total concessional contributions actually received by your fund for 2020/21. Leave blank to estimate using SG for that year.

Unused: $15,400

2021/22

Cap: $27,500

Enter the total concessional contributions actually received by your fund for 2021/22. Leave blank to estimate using SG for that year.

Unused: $17,900

2022/23

Cap: $27,500

Enter the total concessional contributions actually received by your fund for 2022/23. Leave blank to estimate using SG for that year.

Unused: $17,900

2023/24

Cap: $27,500

Enter the total concessional contributions actually received by your fund for 2023/24. Leave blank to estimate using SG for that year.

Unused: $17,900

2024/25

Cap: $30,000

Enter the total concessional contributions actually received by your fund for 2024/25. Leave blank to estimate using SG for that year.

Unused: $20,400

Blanks are estimated using 12% SG so you don't overstate carry-forward. If you truly had no concessional contributions in a year, enter 0. For exact figures, check ATO online services (Super → Information → Concessional contributions).

Frequently Asked Questions

Everything you need to know about catch-up concessional contributions

Official ATO Information

For the official rules on carry-forward concessional contributions, eligibility criteria, and current caps, visit the Australian Taxation Office website.

View ATO Carry-Forward Contributions Guide

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General Information Only

This calculator provides general information only and does not constitute personal financial advice. Results are estimates based on the inputs provided and current ATO rates. Your actual tax obligations may differ. Please consult a licensed financial adviser before making any financial decisions.

Have Questions About Catch-Up Contributions?

Catch-up contributions can be complex. If you'd like to talk through how they might apply to your situation, book a free no-obligation call.

Catch-Up Concessional Contributions Calculator(2025/26)

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Historical Concessional Contributions

Frequently Asked Questions

What are catch-up concessional contributions?

How do I know if I'm eligible?

How long do unused caps last?

What is my concessional cap this year?

Do I need to contribute the full amount?

Will I save tax by contributing to super?

What counts toward the cap?

What happens if I go over the cap?

Official ATO Information

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