Contribution Caps After 60: Bring-Forward Rules and the Work Test
The basic concessional and non-concessional contribution caps still apply after 60, but a few additional rules kick in around this age that are worth understanding before making voluntary contributions later in life.
The work test for voluntary contributions
Once you're past a certain age, making most types of voluntary super contributions (rather than compulsory employer contributions) generally requires meeting a "work test" — being gainfully employed for a minimum number of hours within the relevant financial year — or qualifying under a limited work test exemption available in some circumstances for people who were working the previous year but aren't currently. Downsizer contributions are a notable exception and don't require meeting a work test at all — see Downsizer Contributions Explained.
The bring-forward rule and your total super balance
The bring-forward rule (allowing up to several years' worth of non-concessional cap to be contributed in one go — see Contribution Caps Explained for the general mechanics) has its own eligibility rules tied to your age and total super balance, and full eligibility can reduce or disappear as you get older or as your total super balance approaches the general transfer balance cap. It's worth checking current eligibility carefully if you're planning a large one-off contribution later in life.
Why timing matters more after 60
Because contribution rules become more restrictive with age (through the work test and bring-forward eligibility tapering), and because retirement and pension planning decisions are often happening around the same time, it's worth planning any significant voluntary contributions well before you intend to fully retire, rather than assuming the same flexibility will exist a few years later.
How this interacts with retirement planning more broadly
If you're using a transition to retirement strategy (see Transition to Retirement) alongside continued voluntary contributions, or considering a downsizer contribution once you've sold your home, understanding exactly which rules apply to you at your current age and balance level avoids nasty surprises around excess contributions or ineligible contributions being returned.
Frequently asked questions
Does the work test apply to compulsory employer Super Guarantee contributions?
No — the work test applies to voluntary contributions (such as personal contributions or additional salary sacrifice beyond what's tied to current employment); compulsory employer contributions aren't affected by it.
Is there an age after which I can no longer contribute to super at all?
Rules do restrict contributions at very advanced ages for certain contribution types, so it's worth checking current age limits specifically if this applies to your situation.
Can I use the work test exemption more than once?
The limited work test exemption is generally only available once, in the first year you no longer meet the work test after having met it the previous year — check current eligibility rules carefully.
Work test rules, bring-forward eligibility and age-based contribution restrictions are set by legislation and can change — confirm current rules on ato.gov.au before publishing.
This article contains general advice only. It has been prepared without taking into account your personal objectives, financial situation or needs, and does not constitute a recommendation to acquire, hold, or dispose of any financial product. Before acting on this information, consider its appropriateness to your own circumstances, and seek independent financial, tax and/or legal advice, or speak with a licensed financial adviser, before making any decision.
