After-tax contributions
How it works
After-tax or ‘non-concessional' contributions are extra contributions you make from money you've already paid tax on, like your after-tax salary, a tax refund or an inheritance.
Why make after-tax contributions to your super?
Boost your balance
Government co-contribution
Spouse contributions
Government co-contribution eligibility
If you will earn less than $62,488 this financial year, a regular or lump sum after-tax contribution could qualify for the government’s superannuation co-contribution scheme.
That means, for every dollar you contribute, they’ll also put in up to 50 cents. The maximum co-contribution you could receive is $5001 for every financial year you’re eligible.
Am I eligible?
See how much you could get with our co-contribution calculator.
1 The amount varies depending on your taxable income and how much extra you can contribute for every financial year you’re eligible.
Spouse contributions
Spouse contributions are contributions your partner makes on your behalf from their after-tax income. By making a spouse contribution (up to $3,000) to your super account, they could also be eligible for a tax offset of up to $540. To be eligible for the tax offset, you (as the receiving spouse) must have an annual income of less than $40,000.
Am I eligible?
See how much you could get with our co-contribution calculator.
How to make voluntary contributions
It's easy to make either regular or one-off lump sum after-tax contributions to your NGS Super account. Simply choose the contribution method that best suits you:
- use your unique BPAY® reference number found on your Member Online account to contribute via your internet banking (find your BPAY® details in Member Online by clicking the ‘person’ icon at the top of the screen, then selecting 'Personal Details') or
- request for your employer to deduct a regular amount from your take-home pay by completing a Payroll deductions authority form.
You can also attach a cheque to a completed Lump sum contribution form or have your spouse attach a cheque to a completed Spouse contribution form.
After-tax contribution limits
Rules and restrictions apply to how much you can contribute to super with after-tax money. It’s important to be aware of the limits; exceeding the contribution caps could mean paying extra in tax. For full details on the caps applicable, please carefully read our fact sheet Opportunities and limits for super contributions.
Lodge your tax return
Once you’ve lodged your tax return, the ATO will pay any co-contribution that you’re entitled to into your NGS Super account — generally within 60 days. The amount will then appear on your next member statement.
When your spouse’s tax return is lodged, the ATO will take the tax offset for any spouse contribution into account when calculating the tax refund.
For more details, check out our fact sheets Let the government top up your super and Make spouse contributions work for you. You can also call us on 1300 133 177, Monday to Friday, 8am-8pm (AEST/AEDT).
Co-contribution calculator
Calculate your super co-contribution and spouse contribution tax offset entitlements.
Important information
^ NGS must have your tax file number to accept after-tax contributions.
Eligible personal super contributions were or are to be made to your super account during the 2025-26 financial year.
*Your total annual income is assumed to meet the definition of ‘total income’ for the co-contribution eligibility test and income for the spouse tax offset eligibility test, which is the sum of the following with nil allowable business deductions:
- your assessable income for the financial year
- your reportable fringe benefits total for the financial year and
- your total reportable employer super contributions for the financial year.
In addition, you must also meet the following conditions:
- you must have had a total superannuation balance less than $2 million on 30 June 2025
- you will not breach your non-concessional (after-tax) contribution cap for the 2025-26 financial year.
Note: you are not entitled to a super co-contribution and your spouse is not entitled to a tax offset in respect of any personal contributions that have been allowed as tax deduction.
Calculations provided are based on a series of assumptions, and are general illustrations only. They do not take your personal circumstances into account and are not intended to be a substitute for professional advice.
This is general information only and does not take into account your objectives, financial situation or needs. Before acting on this information, or making an investment decision, consider whether it is appropriate to you and read our Product Disclosure Statements and Target Market Determinations. You should also consider obtaining financial, taxation and/or legal advice tailored to your personal circumstances before making a decision. This information has been issued by NGS Super Pty Ltd ABN 46 003 491 487 as trustee of NGS Super ABN 73 549 180 515, RSE Licence L0000567 and AFSL 233 154.
