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 in 2025/26 — but only if your total super balance was under $500,000 on 30 June 2025.

How do I know if I'm eligible?

To be eligible for catch-up contributions, your total superannuation balance must be less than $500,000 on 30 June 2025. This threshold is set by the ATO and reviewed annually. 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.

Do I need to contribute the full amount?

No, you don't need to contribute the full amount of your available cap. You can contribute any amount up to your personal cap limit. However, you must use your current year's cap ($30,000) before you can access any carry-forward amounts from previous years.

Will I save tax by contributing to super?

Generally yes, if your marginal tax rate is higher than 15%. Concessional contributions are taxed at 15% in super, while your income is taxed at your marginal rate (which could be 30%, 37%, or 45% plus Medicare levy). The higher your income, the greater your potential tax savings.

What counts toward the concessional cap?

Your concessional cap includes: employer superannuation guarantee (SG) contributions, salary sacrifice contributions, personal deductible super contributions, and any other employer contributions (like bonuses paid into super). It does not include after-tax contributions or government co-contributions.

What happens if I exceed the 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. It's important to monitor your contributions throughout the year.

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

Enter Your Details

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 About Catch-Up Contributions

Common questions about carry-forward concessional contributions and eligibility

Official ATO Information

For official rules, thresholds, and eligibility criteria, refer to the Australian Taxation Office.

View ATO Carry-Forward Contributions Guide

Related Calculators

Co-Contribution Calculator Spouse Contribution Calculator Division 293 Calculator View All Calculators

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.

Now you can see the cap space. The hard part is using it without triggering something you didn't expect.

Contribution caps, Division 293, and tax timing all interact. Let's work out the right number before you commit.

Meet Alan O'Reilly — a licensed financial adviser who helps Australians catch up on their super and make the most of every dollar going in.

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

Enter Your Details

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

Frequently Asked Questions About Catch-Up Contributions

Common questions about carry-forward concessional contributions and eligibility

Official ATO Information

For official rules, thresholds, and eligibility criteria, refer to the Australian Taxation Office.

View ATO Carry-Forward Contributions Guide

Related Calculators

Co-Contribution Calculator Spouse Contribution Calculator Division 293 Calculator View All Calculators

General Information Only

Now you can see the cap space. The hard part is using it without triggering something you didn't expect.

Contribution caps, Division 293, and tax timing all interact. Let's work out the right number before you commit.

Meet Alan O'Reilly — a licensed financial adviser who helps Australians catch up on their super and make the most of every dollar going in.