Superannuation contributions

Note: the rules here are new, effective July 2002. Previously the age ranges shown below were under 65, 65 - 70 and over 70, but they extended eligibility to contribute to age 75 as a new initiative.

Your age Can you contribute? Can my spouse contribute into my fund? Can my employer contribute on my behalf? Can I keep accumulating money in my fund?

Under 18 Yes, if any one of the following is true. You have been employed more than 10 hours a week, some time in the last two years. Or, you have ceased employment because you are sick, and can't go back to work because you are still sick. Or, if you have claimed leave from work in the last 7 years to raise children, provided you have a contractual right to resume that employment after the leave (ie, it is genuine parental leave, not a resignation), and you were a member of the employer-sponsored fund when you commenced leave. Or, the payment is a child contribution. Your spouse can contribute on your behalf, regardless of your employment status, or your spouse's employment status. If you are eligible to contribute, then so is your employer. Your employer is required to pay the mandated super guarantee contributions or award contributions. Yes, if you don't die before age 65 or become disabled, there are no restrictions on keeping your money growing in the fund.

Prior to 65 Yes, if any one of the following is true. You have been employed more than 10 hours a week, some time in the last two years. Or, you have ceased employment because you are sick, and can't go back to work because you are still sick. Or, if you have claimed leave from work in the last 7 years to raise children, provided you have a contractual right to resume that employment after the leave (ie, it is genuine parental leave, not a resignation), and you were a member of the employer-sponsored fund when you commenced leave. Your spouse can contribute on your behalf, regardless of your employment status, or your spouse's employment status. If you are eligible to contribute, then so is your employer. Your employer is required to pay the mandated super guarantee contributions or award contributions. Yes, if you don't die before age 65 or become disabled, there are no restrictions on keeping your money growing in the fund.

65 to 69 Only if you are employed at least 10 hours in the week you make the contribution.* Only if the receiving spouse is gainfully employed at least 10 hours in the week their spouse makes the contribution. If you are eligible to contribute, your employer can, in addition to the mandated contributions for employee super. You can keep your money in the super fund, provided you are working at least 10 hours per week.

70 to 74 Only if you are employed at least 10 hours in the week you make the contribution.* Cannot receive spouse contributions. If you are eligible to contribute, your employer can, in addition to the mandated contributions for employee super. You can keep your money in the super fund, provided you are working at least 10 hours per week.

75 or older If you are over 75 then you can not contribute to your super. Cannot receive spouse contributions. Award contributions only, the government super guarantee scheme cuts out at age 70. If you are over 75 you can only keep your money growing in the super fund if you are employed more than 30 hours per week.

The question "Can I keep accumulating money in my fund?" refers to the accumulation phase. If your benefits are not eligible to remain in the accumulation phase you must either start a pension or annuity, or take a lump sum payment.

* From age 70, you cannot claim a tax deduction on personal super contributions (they must be undeducted contributions), unless the contribution is an employer's Superannuation Guarantee payment or award payment (ie, all mandated employer contributions), or the payment was made within 28 days of the end of the month in which you turned 70.

Your age	Can you contribute?	Can my spouse contribute into my fund?	Can my employer contribute on my behalf?	Can I keep accumulating money in my fund?
Under 18	Yes, if any one of the following is true. You have been employed more than 10 hours a week, some time in the last two years. Or, you have ceased employment because you are sick, and can't go back to work because you are still sick. Or, if you have claimed leave from work in the last 7 years to raise children, provided you have a contractual right to resume that employment after the leave (ie, it is genuine parental leave, not a resignation), and you were a member of the employer-sponsored fund when you commenced leave. Or, the payment is a child contribution.	Your spouse can contribute on your behalf, regardless of your employment status, or your spouse's employment status.	If you are eligible to contribute, then so is your employer. Your employer is required to pay the mandated super guarantee contributions or award contributions.	Yes, if you don't die before age 65 or become disabled, there are no restrictions on keeping your money growing in the fund.
Prior to 65	Yes, if any one of the following is true. You have been employed more than 10 hours a week, some time in the last two years. Or, you have ceased employment because you are sick, and can't go back to work because you are still sick. Or, if you have claimed leave from work in the last 7 years to raise children, provided you have a contractual right to resume that employment after the leave (ie, it is genuine parental leave, not a resignation), and you were a member of the employer-sponsored fund when you commenced leave.	Your spouse can contribute on your behalf, regardless of your employment status, or your spouse's employment status.	If you are eligible to contribute, then so is your employer. Your employer is required to pay the mandated super guarantee contributions or award contributions.	Yes, if you don't die before age 65 or become disabled, there are no restrictions on keeping your money growing in the fund.
65 to 69	Only if you are employed at least 10 hours in the week you make the contribution.*	Only if the receiving spouse is gainfully employed at least 10 hours in the week their spouse makes the contribution.	If you are eligible to contribute, your employer can, in addition to the mandated contributions for employee super.	You can keep your money in the super fund, provided you are working at least 10 hours per week.
70 to 74	Only if you are employed at least 10 hours in the week you make the contribution.*	Cannot receive spouse contributions.	If you are eligible to contribute, your employer can, in addition to the mandated contributions for employee super.	You can keep your money in the super fund, provided you are working at least 10 hours per week.
75 or older	If you are over 75 then you can not contribute to your super.	Cannot receive spouse contributions.	Award contributions only, the government super guarantee scheme cuts out at age 70.	If you are over 75 you can only keep your money growing in the super fund if you are employed more than 30 hours per week.