Super basics
Selected superannuation settings set by law.
10 figures. Select one to see its official source and history.
- Superannuation Guarantee rate 12% From 1 July 2025
- Preservation age 60 years From 1 July 2024
- Payday super: business days for contributions to reach the super fund after payday 7 business days From 1 July 2026
- Age limit for a super fund to accept all types of contributions 75 years From 1 July 2022
- Voluntary contributions: acceptance period after the age limit 28 days Rule since 1 July 2022
- Work test: age from which it applies to deducting personal super contributions 67 years Rule since 1 July 2022
- Work test: hours of gainful employment required 40 hours Rule since 1 July 2022
- Work test: length of the period in which the hours must be worked 30 days Rule since 1 July 2022
- Work test exemption: total super balance limit $300,000 Rule since 1 July 2022
- Super guarantee maximum contribution base $270,830 a year From 1 July 2026