Make extra contributions in so many super ways

Growing your super is easy and can be a tax effective way to save for your future.
Understanding your contribution options will help you to make informed decisions about how much you can contribute to your super each year.

Get advice for every stage of your life

You can receive free advice on making extra contributions to your NGS account.

Enquire now
Voluntary Contributions
Government co-contribution
Salary Sacrifice
Spouse Contributions
Contribution Splitting

What is it?

Voluntary (member) contributions can be made as:

  • after-tax (also known as non-concessional) contributions, or
  • before-tax (also known as concessional) contributions.

How it works

The Government has established limits on the amount of both after-tax and before-tax super contributions that can be made during each financial year. It's important to be aware of these limits so that contributions aren't taxed at a higher rate.

Download our Opportunities and limits for super contributions fact sheet for more information.

If you wish and are able to make a contribution and then claim a tax deduction for this, then make the payment via BPay, and complete the Notice Of Intent form, making sure it is returned to:

NGS Super
GPO Box 4303

You must return the Notice of Intent form before you submit your corresponding tax return or the end of the next Financial Year, whichever occurs first.

For BPay details, log in to Member Online, click the ‘person’ icon at the top of the screen, then select 'Personal Details'.

General rules applicable to non-concessional (after-tax personal) contributions are:

After tax contributions

These contributions:

  • are made from money after PAYG tax has been taken out of your pay.
  • can be made regularly from your after-tax pay or by setting up a regular contribution through your bank account using BPAY®.
  • will only be accepted by us if you have provided us with your Tax File Number (TFN).
  • must be preserved until you have met a condition of release.
  • are not taxed when paid into your account with us or withdrawn. However, you may need to pay tax on any earnings from these contributions. This will depend on when your benefit is paid and if you are under age 60 at the time.

There are limits on the amount of after-tax contributions you can make each year and who can make contributions. We can accept these contributions if

  • you’re aged 65 and under. If you’re aged 65–74, we can accept these contributions provided you remain gainfully employed. We cannot accept these contributions if you’re 75 or over.
  • your super balance as at 30 June is less than $1.6m

The rules for contributing after-tax money to your super balance include:

  • if your super balance as at 30 June the previous year is greater than $1.6m, you will not be eligible to make after-tax contributions
  • the limit is $100,000 per annum for 2017/2018
  • if you are under the age of 65 you may be able to take advantage of the 3-year bring forward rule and make after-tax contributions up to three times the annual cap over a three-year period

Download our Opportunities and limits for super contributions fact sheet for more detailed information.

You may also wish to consider your investment choice to ensure that your superannuation investment reflects your particular needs. For further information on our investment options, please click here.

How to do it


You can make after-tax contributions as a payroll deduction or as a lump sum.

Government's superannuation co-contribution

By making after-tax contributions you may also be entitled to receive the Government's superannuation co-contribution.

Check out the fact sheet

Annual work test

If you are aged between 65 and 74 years you will need to meet an annual work test. A minimum 40 hours worked during a 30-day consecutive period in the financial year in which the contribution is made.

Complete a payroll deductions form

You can organise to make regular after-tax contributions to your super by contacting your employer payroll area. To do this complete a payroll deductions form and give this to your employer.

Complete Form

Lump sum contribution form

If you would prefer to make a contribution by cheque, please complete a lump sum contribution form below and return it to NGS Super.

Complete Form

Lump sum contributions using BPay

You may also make lump sum contributions using BPay which can be accessed by logging onto Member Online.


Opportunities and Limits for Super Contributions fact sheet

Be aware of the contribution caps that are in place to ensure you do not exceed the yearly maximum contribution amount.

Check out the fact sheet

What is it?

Co-contributions are a helping hand from the government. If you put extra money into your super (after tax) and, if you are eligible, the government will make a co-contribution into your account.

For 2019/2020, if your total income is $38,564, or less per year, the government will put $0.50 into your super for every $1.00 you contribute, up to a maximum of $500 per year. If you earn less than $53,564, you’re still eligible, but at a lower rate. It’s a great way to boost your savings.

Please note that any salary sacrifice contributions will be included in your total income when assessing your eligibility for the co-contribution.

If you can tick all of these boxes, you are eligible

  • Your total income^ is less than $53,564 for the 2019/20 financial year
  • You have a total superannuation balance less than the transfer balance cap (currently $1.6 million) on 30 June of the year before the relevant financial year.
  • You have not contributed an amount more than your non-concessional contributions cap1 for the relevant financial year.
  • You must make an after-tax (non-concessional) contribution to your super before 30 June to be eligible for that financial year.
  • You must lodge an income tax return for the year. The co-contribution will be paid into your super account after your tax return has been assessed.
  • You must not intend to claim a tax deduction for your total after-tax contributions for the year.
  • Co-contributions will not be paid for before-tax contributions including salary sacrifice contributions, employer contributions, contributions for which you have claimed a tax deduction or spouse contributions.
  • Self-employed people are also eligible for co-contributions – to qualify, at least 10% of your total income (in this case, not reduced by any business deductions) must come from employment or carrying on a business or a combination of both.
  • You must be younger than 71 at the end of the financial year in which you make the contribution.
  • You must not hold a temporary resident visa (unless you are a New Zealand citizen or it was a prescribed visa) for any part of the financial year for which you are claiming the co-contribution.
  • Once you receive it, the co-contribution will be a preserved benefit. That means it can generally be paid to you in cash only when you retire after reaching your preservation age or in some other limited circumstances.

For total annual incomes above $38,564, the maximum co-contribution will reduce by 3.33 cents for each $1.00 of income above that threshold, and phase out completely at an income of $53,564.

Your extra contributions must be made from your after-tax salary. Salary sacrifice contributions are not eligible for the co-contribution.

^ assessable income plus reportable fringe benefits plus reportable superannuation contributions.

How to do it

Payroll Deductions Authority Form

If you earn a salary, you can set up regular payments by filling out a Payroll Deductions Authority Form which tells your employer how much money you want to put into your super after tax.

Complete Form

You can use BPay to make a lump sum after-tax contribution

Call 1300 133 177 or log into Member Online account to find your NGS Super biller code and account reference number. Then you can make a payment through online banking.


Lump sum contribution form

You can also make a contribution via cheque by filling in a Lump sum contribution form.

Complete Form

Government's superannuation co-contribution

Following the end of the financial year in which the payment was made and after you have lodged your tax return, the Government will make a co-contribution into your super account if you are eligible.

Let the government top up your super fact sheet

For more details, check out our Let the government top up your super fact sheet or you can call us on 1300 133 177.

Download the fact sheet

What is it?

The 9.5% super guarantee contribution is probably not enough to get by for a comfortable retirement. You can choose to save more by making salary sacrifice payments – putting more of your pre-tax salary into super.

How it works

Your employer puts more of your salary into your super rather than paying it to you as part of your take-home pay. This can boost your balance and also reduce your taxable income. Salary sacrifice contributions are taxed at just 15% (30% for incomes over $250,000), which may be much less than if that money had been taxed as part of your take-home pay.

It is important to check that your employer's 9.5% super guarantee contribution will not be impacted by any salary sacrifice. For most employers it does not, but it is best to check first.

How to do it

  • Speak to your employer about making before-tax salary sacrifice payments into your super account. Most employers do this but not all - so it’s best to check first.
  • If your employer does offer Salary Sacrifice, you can use a form supplied by them or alternatively, complete our Payroll deduction form to give to your employer

If your employer does not offer Salary Sacrifice, you may be able to make your own personal contributions and claim a tax deduction. To do this, you will need to make a personal contribution to your account.

You can do this:

You will then need to complete a Notice of intent to claim a tax deduction for personal super contributions form.

For more details, check out our fact sheets Salary Sacrifice and Save and Opportunities and limits for super contributions or you can call us on 1300 133 177.

Case study

Dave is age 53 and has an income of $70,000 before tax. As his income is too high to be eligible for a government co-contribution (the cut-off is $53,564), he would like to contribute before-tax money to his super. He decides to salary sacrifice $18,350 to his NGS Super account (this will not exceed his concessional contribution limit of $25,000, which includes his employer contributions of $6,650).

As a result, his income tax is reduced by thousands of dollars and he also saves more than $3,000 extra in his super.
See our fact sheet Salary sacrifice and save for more detailed information on this scenario.

As with any financial decision, it's best to get professional financial advice about your situation.

NGS Super offers advice at no extra cost:

  • over the phone through our Financial Advice Helpline, or
  • through our Customer Relationship Managers who may be able to meet face-to-face, or
  • online via e-Advice which is located in the ‘Tools’ section when you log in to Member Online.

To make an appointment phone us on 1300 133 177 or complete the financial planning enquiry form.

Top up low super balance

If you are married or in a de facto relationship (including same-sex couples) you can make spouse contributions.

The contributing spouse may even be eligible to receive a tax offset of 18% of the first $3,000 of spouse contribution (to a maximum of $540). Eligibility details are provided below.

Tax offset conditions

The following conditions must be met to claim a tax offset:

  • all spouse contributions are preserved.
  • you and your spouse must be Australian residents when the contribution is made and must not be living separately and apart on a permanent basis.
  • the receiving spouse must not have exceeded their non-concessional contributions in the year the contribution is made (currently $100,000)
  • the receiving spouse must not have exceeded the super transfer balance cap in the prior financial year (currently $1.6m)
  • the receiving spouse must be gainfully employed if aged between 65 and 69. We cannot accept these contributions if they have reached age 70.
  •  The contributing spouse will receive a tax offset of 18% of the first $3,000 of spouse contribution (to a maximum of $540).

The offset available is dependent on the receiving spouse’s income. If the receiving spouse’s income is:

  • less than $37,000, then the contributing spouse will receive the full offset which is 18% of contribution (up to maximum amount)
  • between $37,000 and $40,000 - the offset is reduced for every $1 that the receiving spouses income is over $37,000
  • over $40,000 - there is no offset available.

How to do it

You must complete a Spouse contribution form and attach your cheque (made payable to NGS Super).

For more details, check out our Make Spouse Contributions Work for you fact sheet or you can call us on 1300 133 177.

Spouse contribution form

What is it?

Now you can split personal and employer superannuation contributions with your husband or wife, or eligible partner if you are in a de facto domestic situation. Think of it as a split that's good for your future. It can help even out the imbalance in your accounts and may also improve your tax situation.

How it works

Decide how much you want to split. Your contributions can be transferred to an NGS Super spouse or partner account or to another complying superannuation fund.

The split can only occur after the end of each financial year, for contributions made in the previous financial year. Generally, you can split up to 85% of employer and salary sacrifice contributions (and any contributions that are tax deductible if you are self-employed). You can't split any voluntary after-tax contributions that you can't claim a deduction for, or any government co-contribution payments.

How to do it

Please refer to the conditions on the split super contributions with your spouse fact sheet.

Click on the link below to complete the split super contributions with your spouse eForm.

Complete contribution splitting form

Back to Top