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For the first time in two years, the super contribution caps moved on 1 July.
That sounds like an administrative detail. For business owners it’s more than that, because super is one of the few places where you decide how much goes in, when it goes in, and which entity pays for it.
Here’s what changed, what it means, and where the timing matters this financial year.
The super guarantee rate stays at 12%. What changed for employers is when it’s paid. More on that below.
Concessional contributions go in before personal tax. They include super guarantee your business pays for you, salary sacrifice, and personal contributions you claim as a tax deduction.
Inside the fund they’re generally taxed at 15%, which is why they’re worth planning. If your income plus concessional contributions comes to more than $250,000, an extra 15% (Division 293 tax) can apply to some or all of them.
The cap covers all of it combined, across every fund you hold. If your company pays you a salary, the super guarantee on that salary uses up part of the $32,500 before you add anything yourself. Check what’s already gone in before topping up.
If you plan to claim a deduction for a personal contribution, there’s an order to it. You give your fund a notice of intent to claim, and the fund needs to acknowledge it. The deduction depends on that step being done properly.
If your total super balance was under $500,000 on 30 June 2026, you may be able to use unused concessional cap amounts from up to five previous years.
This matters for owners whose income swings. A lean year followed by a strong one is exactly when this rule earns its keep.
Unused amounts only last five years. Anything left over from 2021–22 needs to be used by the end of this financial year, 30 June 2027, or it expires. Your available amounts are shown in ATO online services.
Non-concessional contributions come from money you’ve already paid tax on. The proceeds of an asset sale, an inheritance, or cash built up outside the business.
The annual cap is $130,000. If you’re under 75 and your total super balance was under $1.84 million on 30 June 2026, the bring-forward rule lets you contribute up to $390,000 at once by using the next two years’ caps early. Between $1.84 million and $1.97 million, that limit drops to $260,000. Between $1.97 million and $2.1 million, there’s no bring-forward, only the $130,000 annual cap. At $2.1 million or more, your non-concessional cap is nil.
One detail to know: once you trigger the bring-forward, later increases to the cap don’t lift it. Your limit is set by the year you start.
If you sell a business and qualify for the small business CGT concessions, some of the proceeds may be able to go into super without counting towards the non-concessional cap, up to a lifetime limit. For 2026–27 that limit is $1,935,000.
The qualifying rules are detailed, and the order you do things in counts. This one is worth planning well before contracts are signed.
From 1 July 2026, super guarantee is paid with each pay run rather than quarterly. It’s calculated at 12% of qualifying earnings and generally needs to reach each employee’s fund within 7 business days of payday. Longer deadlines apply in some cases, such as a new employee’s first contribution.
If your own company pays you a salary, the same rules apply to your super.
It’s a cash-flow change as much as a compliance one. The quarterly buffer has gone, so super now leaves the account in step with wages.
Three questions set up the year. How much has already gone into super since 1 July, including super guarantee? Do you have unused cap from earlier years, and does any of it expire on 30 June 2027? Is anything larger coming, like a sale, a property settlement or an unusually strong year, that could change the picture?
Your latest payslips, your fund statements, the carry-forward screen in ATO online services and last year’s tax return. That’s most of what we need to map out your contributions for the year.
Super rewards decisions made early in the financial year, not in the last week of June.
As always, if anything sparks a question or you’d like to sense-check your position, we’re here for a conversation.
Call 1300 866 113 or book via our website.
