In short

The 2025-26 non-concessional contribution cap is $120,000 per person. Members with a Total Super Balance below $1.76 million at 30 June 2025 can use the three-year bring-forward to contribute up to $360,000 in a single year. The bring-forward is unavailable when the TSB reaches $2.0 million or more. No work test applies for NCCs — only the age 75 cut-off.

Non-concessional contributions — after-tax amounts paid into superannuation — are one of the most practical tools for building a retirement balance in the years before stopping work. Unlike concessional contributions (employer super, salary sacrifice, or personal deductible amounts), non-concessional contributions come from money on which income tax has already been paid, so no additional tax applies when they enter the fund. The annual cap is meaningful, the bring-forward provisions allow large lump sums to be contributed in a single year, and the tax environment inside super — a 15 per cent rate on earnings in accumulation, zero on earnings in pension phase — makes moving capital into the structure worthwhile for many pre-retirees. But the rules around non-concessional contributions are not simple. The Total Super Balance (TSB) at the start of the financial year determines what is available, and those thresholds changed materially in 2025-26.

What are the 2025-26 non-concessional contribution caps and bring-forward thresholds?

The annual non-concessional contribution cap for 2025-26 is $120,000 per person (ATO, https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/non-concessional-contributions-cap). The bring-forward provisions allow eligible members to contribute up to three years' worth of caps in a single financial year, subject to their TSB at 30 June of the prior year. The available amount is tiered:

  • TSB below $1.76 million at 30 June 2025: full three-year bring-forward of $360,000
  • TSB between $1.76 million and $1.88 million: two-year bring-forward of $240,000
  • TSB between $1.88 million and $2.0 million: limited to the one-year cap of $120,000
  • TSB of $2.0 million or more: no non-concessional contributions allowed

The $2.0 million ceiling aligns with the general transfer balance cap for 2025-26, which rose from $1.9 million in 2024-25. These thresholds are specific to 2025-26 and represent a step up from the prior year. In 2024-25 the thresholds sat at $1.66 million, $1.78 million, and $1.9 million respectively. A member whose TSB was too high for a full bring-forward in 2024-25 may have more room in 2025-26 — worth checking if that situation applies. Conversely, a member who was under the $1.9 million threshold in 2024-25 should note the nil-contribution threshold is now $2.0 million, so the window remains open. The TSB is calculated across all superannuation interests the member holds, including accumulation accounts, pension accounts, and balances in any defined benefit schemes.

What is the age cut-off for non-concessional contributions?

The age rule for non-concessional contributions is that the member must be under age 75 at the time of contribution. There is a critical timing nuance: contributions can be received up to 28 days after the end of the month in which the member turns 75 (ATO, https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/restrictions-on-voluntary-contributions). For example, a member turning 75 on 14 February 2027 can have non-concessional contributions received by their fund up to and including 28 March 2027 (28 days after the end of February). Beyond that date, no further NCCs are accepted regardless of TSB.

No work test for NCCs at any age (since 1 July 2022). This is different from personal deductible contributions, where a work test applies for members aged 67 to 74. Pre-retirees who heard that age 65 or 67 creates an NCC barrier should know that rule has changed — non-concessional contributions require only that the member is under 75 (with the 28-day grace window) and within the TSB limits.

What happens when the non-concessional bring-forward is triggered?

The bring-forward mechanism is triggered automatically when a contribution exceeds the single-year cap. Once triggered, the period locks in: a member who triggers a three-year bring-forward in 2025-26 cannot make further non-concessional contributions until 2028-29 at the earliest, regardless of what happens to their TSB or circumstances in the interim. For members expecting a future inheritance, property sale, or other capital event, the timing of when to trigger the bring-forward is worth thinking through carefully. Triggering it now with a contribution that only slightly exceeds the annual cap uses up the period for a modest amount; waiting may allow a larger lump sum to be contributed in a future year.

Common uses of the bring-forward include placing an inheritance into super, contributing net proceeds from selling an investment property or business, or moving accumulated after-tax savings into a more tax-favourable structure before retirement. In each case the member should confirm their TSB before contributing, as the tier it falls into determines what is available for the full financial year — not just for the specific contribution.

What happens if you exceed the non-concessional contribution cap?

If a member exceeds their NCC cap, the ATO issues an excess non-concessional contributions determination and offers a release-or-retain election. Under the release option the member can have the excess plus 85% of associated earnings released from their super fund (ATO, https://www.ato.gov.au/tax-and-super-professionals/for-superannuation-professionals/apra-regulated-funds/managing-member-benefits/release-authorities). The associated earnings amount approximates the income the excess earned while in the fund. Tax treatment of the released amount: the grossed-up associated earnings amount is included in the member's assessable income for the relevant year and taxed at the member's marginal rate, with a 15% tax offset applied to reflect the fund-level tax already presumed paid on those earnings. Only 85% of the associated earnings is paid out to the member (the 15% remaining offsets the tax credit).

If the member does not make an election within 60 days, the Commissioner makes the election on their behalf — typically the release option, which is generally preferable to the retain option (which taxes the entire excess at the highest marginal rate plus Medicare levy).

The release option is almost always the right choice for ordinary excess situations. The retain option is occasionally relevant in unusual cases — e.g. where the released amount would push other tax-sensitive thresholds in unhelpful ways — but it is rare. The 60-day election window matters: missing it surrenders the choice to the Commissioner.

How does contributing to a younger spouse's super reduce the Age Pension assets test?

A separate planning use of non-concessional contributions involves contributing to a spouse's superannuation. Where one partner has reached Age Pension age (67) and is approaching or receiving the Age Pension — the means-tested government retirement payment administered by Services Australia — and the other partner is younger than 67 and in super accumulation phase, contributing after-tax money into the younger partner's superannuation produces a real Age Pension benefit for the older partner.

The mechanism: the younger partner's superannuation in accumulation phase is exempt from Centrelink's assets test for the older partner's Age Pension assessment (Services Australia, https://www.servicesaustralia.gov.au/superannuation?context=22526; Retirement Essentials confirms operationally, https://retirementessentials.com.au/news/centrelink-age-pension/a-younger-partner/, current as at 5 May 2026). The younger partner's super effectively disappears from the older partner's means test until the younger partner either turns 67 or commences drawing a super pension/income stream. By reducing the older partner's combined assessable assets, the Age Pension entitlement may increase. For every $1,000 reduction in assessable assets above the relevant threshold, the pension increases by $3 per fortnight under the assets-test taper (per DSS Guide 4.2.3, captured at references/dss-guide/4.2.3-pensions-and-benefits-assets-tests.md).

This is a narrow strategy — it requires an age gap, an over-threshold asset position, and the younger partner's super to remain in accumulation. Where those conditions hold, the impact is substantial; where they don't, this strategy contributes nothing.

How do downsizer contributions differ from non-concessional contributions?

Downsizer contributions are worth distinguishing from the NCC framework. They are a separate mechanism: members aged 55 or older who sell a principal residence held for at least ten years can contribute up to $300,000 each from the proceeds. Downsizer contributions do NOT count against the non-concessional cap or the TSB-based limits — TSB does not restrict downsizer eligibility at all, even for members with balances above $2.0 million. The contribution must be made within 90 days of settlement.

A member who has downsized and wants to maximise their super balance can in principle use both mechanisms: up to $300,000 per person via downsizer and up to $360,000 via non-concessional bring-forward, provided the TSB is below $1.76 million and the age and timing conditions are met for both. For a couple, this can mean up to $1.32 million moved into super in a single year.

What does the bring-forward look like for a pre-retiree with an inheritance?

Consider Susan, 63, single, recently received a $400,000 inheritance from her mother's estate. She has a TSB of $1.4 million as at 30 June 2025. She is well below the $1.76 million threshold, so the full three-year bring-forward of $360,000 is available. She contributes $360,000 from the inheritance into her super in November 2025, triggering the three-year bring-forward. The remaining $40,000 of the inheritance she retains as cash. The $360,000 enters her accumulation account; it cannot be touched until she meets a condition of release (preservation age 60 — already met — and ceases gainful employment, or simply turns 65). The bring-forward is now locked: she cannot make further NCCs until 2028-29.

For the next three financial years (2025-26, 2026-27, 2027-28) she is "out of room" for NCCs but can still make concessional (deductible/salary-sacrifice) contributions up to the concessional cap. From 2028-29 the bring-forward window reopens and she can contribute again — particularly relevant if a further capital event (e.g. selling her investment property) is in prospect.

How much Age Pension uplift can a couple gain from a spouse super contribution?

Consider David, 68, on a part Age Pension, and Julie, 62, his partner, in super accumulation phase with $190,000. Their combined assessable financial assets are $640,000, which puts them over the homeowner-couples full-pension assets-test threshold and into the taper zone. David receives about $480/fortnight in Age Pension after taper.

David has $200,000 of after-tax savings he was holding outside super. He contributes $120,000 of those savings to Julie's super as an NCC (Julie's TSB is well under $1.76 million, so she has full bring-forward room — but a single-year contribution of $120,000 is enough here, no need to trigger bring-forward). The $120,000 leaves the couple's combined assessable assets (now $520,000) and moves into Julie's accumulation account, which does not count for David's Age Pension assets test until Julie turns 67.

Effect: David's pension increases by approximately ($120,000 ÷ $1,000) × $3 = $360 per fortnight, taking him from a part-pension to potentially close to the full pension. The strategy continues until Julie turns 67 (still 5 years away), at which point her super becomes assessable for David's assessment and the uplift unwinds. In the meantime David has banked an estimated $360 × 26 fortnights × 5 years ≈ $46,800 of additional pension — a meaningful real-money outcome from a contribution decision that left the couple's overall wealth unchanged. This is general-information framing only; specific application depends on the couple's full asset position, the partner's TSB, and Centrelink's current treatment, which should always be verified before acting.

Sources

Key takeaways

  • The 2025-26 non-concessional contribution cap is $120,000 per person. The three-year bring-forward allows up to $360,000 in a single financial year, subject to the member's Total Super Balance at the prior 30 June. The thresholds are: full bring-forward ($360,000) for TSBs below $1.76m; two-year ($240,000) for TSBs $1.76m–$1.88m; one-year ($120,000) for TSBs $1.88m–$2.0m; nil for TSBs $2.0m or above.
  • No work test applies to non-concessional contributions — the only age limit is 75, with a 28-day grace window after the end of the month in which the member turns 75. This is different from personal deductible contributions, which require a work test for members aged 67–74.
  • The bring-forward is triggered automatically when a contribution exceeds the annual cap, and the period then locks in. A member who triggers a three-year bring-forward in 2025-26 cannot make further NCCs until 2028-29. Timing the bring-forward to coincide with a significant capital event — inheritance, property sale — is worth planning around.
  • If excess non-concessional contributions are made, the ATO issues a determination. The member can elect to release the excess plus 85% of associated earnings from the fund; the grossed-up associated earnings are included in assessable income with a 15% tax offset. The 60-day election window matters — missing it leaves the choice to the Commissioner.
  • Where one partner has reached Age Pension age (67) and the other partner is younger and in super accumulation phase, contributing to the younger partner's super removes that money from the older partner's Centrelink-assessable assets. The younger partner's accumulation balance is exempt from the Age Pension assets test until they turn 67 or commence an income stream, potentially increasing the older partner's pension by $3 per fortnight per $1,000 reduction in assessable assets.

Frequently asked questions

What is the non-concessional contribution cap in 2025-26?

The annual non-concessional contribution cap for 2025-26 is $120,000 per person. Members with a Total Super Balance below $1.76 million at 30 June 2025 can access the three-year bring-forward and contribute up to $360,000 in a single year. The bring-forward amount reduces for higher TSBs and becomes nil once the TSB reaches $2.0 million.

Is there a work test for non-concessional contributions?

No. Unlike personal deductible contributions, non-concessional contributions have no work test at any age — the only eligibility criteria are being under 75 (with a 28-day grace window after month-end) and having a TSB below $2.0 million. This has been the case since 1 July 2022. Pre-retirees who were told there is an age 65 or 67 barrier for NCCs should note that rule no longer applies.

What happens if I put too much money into super as non-concessional contributions?

The ATO issues an excess non-concessional contributions determination. You have 60 days to elect to release the excess plus 85% of the associated earnings from the fund. The grossed-up associated earnings are included in your assessable income for the year and taxed at your marginal rate, with a 15% tax offset. If you do not elect within 60 days, the Commissioner makes the election on your behalf — typically the release option, which is almost always preferable.

How does contributing to my spouse's super help my Age Pension?

If you have reached Age Pension age (67) but your partner is under 67 and has super in accumulation phase, contributing to their super removes that money from the Age Pension assets test. The younger partner's accumulation balance is invisible to Centrelink for your Age Pension assessment until they turn 67 or start drawing an income stream. This reduces your combined assessable assets, and for every $1,000 reduction above the relevant threshold, your pension can increase by $3 per fortnight.

A note on advice. This article is general information only and doesn't account for your personal circumstances. Everyone's situation is different — before acting, it's worth talking it through with a licensed adviser who knows your full picture.