Work test: hours of gainful employment required

40hours

Current rule since 1 July 2022
Source: ATO
Last verified 11 October 2026

Value: 40 hours
Unit: Hours
Current rule since: 1 July 2022The date the current rule started. The number itself is older.
Reset cycle: Set by legislation. It changes only when the law changes.
Official source: ATO: Restrictions on voluntary contributions
Last verified: 11 October 2026, against the official source.

About this figure

The hours must be worked in one period of consecutive days, in the financial year in which the contribution is made. The ATO says unpaid work does not count as gainful employment. The effective date is the start of the current rule: Schedule 4 of the Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022 applies to contributions made on or after 1 July 2022. In earlier years a work test applied to funds accepting contributions.

Change history

No earlier value has been recorded for this figure.

This figure as JSON

{
  "id": "work_test_hours",
  "value": 40,
  "unit": "hours",
  "effective_from": "2022-07-01",
  "effective_from_basis": "provision",
  "resets": "legislated",
  "source": {
    "publisher": "ATO",
    "title": "Restrictions on voluntary contributions"
  },
  "verification": {
    "status": "verified_primary",
    "checked_on": "2026-10-11"
  }
}

Also in /api/figures.json. Full record: /api/v2/figures/work_test_hours.json