The two main caps
For 2026–27, the general concessional contributions cap is $32,500. It usually includes employer contributions, salary sacrifice and personal contributions claimed as a deduction. The cap applies across all funds, not separately to each account.
The general non-concessional cap is $130,000 for 2026–27. It generally covers personal contributions made from after-tax money without a deduction, subject to total-super-balance and bring-forward rules. Some contribution types, such as eligible downsizer contributions, have separate treatment.
Adjust the general numbers to your circumstances
Carry-forward rules may allow an eligible person to use unused concessional cap amounts from up to five prior years when their total super balance was below the relevant threshold. Bring-forward rules may allow eligible non-concessional contributions from future years to be used earlier, with access depending on age and total super balance.
Other amounts can unexpectedly count: contributions to multiple funds, employer payments made after year end for an earlier pay period, allocated amounts and a personal contribution whose deduction treatment changes. Check ATO records and fund transactions together.
What to do before and after an excess
Before contributing, estimate all amounts likely to be received by 30 June and leave a buffer for payroll variation. Send large payments early enough to clear. If you are using carry-forward or bring-forward rules, document exactly which eligibility conditions and years you rely on.
If the ATO issues an excess-contribution determination, read the options and deadlines carefully. Releasing an amount, amending a deduction or paying tax can interact with other rules. Do not ignore the notice or improvise a withdrawal through the fund; obtain registered tax advice when the amount is material.
Quick reference
Key things to remember
- The general concessional cap is $32,500 for 2026–27.
- The general non-concessional cap is $130,000 for 2026–27.
- Carry-forward and bring-forward rules can alter an individual’s available amount.
- Employer payments, bonuses and timing near 30 June can change the total.
Put it into practice
Your next steps
- 01
Open the contributions and available-cap views in myGov.
- 02
Estimate every remaining employer payment for the year.
- 03
Include contributions to all funds.
- 04
Leave processing time and keep evidence of receipt dates.
Check the source
Official information
Super and tax rules change. These primary sources are the right place to verify the details before you act.