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Catch-up concessional contributions


Make larger concessional contributions if you haven’t used all of your concessional cap in an earlier year. 

How does it work?

If you make or receive concessional contributions (CCs) of less than the annual concessional contributions cap of $27,500 pa (for the 2023/24 financial year), you may be able to accrue these unused amounts and carry forward for use in subsequent financial years. This is known as catch-up concessional contributions.

Catch-up concessional contribution can accrue from 2018/19. Unused cap amounts can be carried forward for up to five years before they expire. To be eligible to make catch-up CCs, one criteria is your total super balance must be below $500,000 at the prior 30 June.

What are the benefits?

This option provides greater flexibility to make concessional contributions if you have broken work patterns, or can’t afford to contribute in a particular year.

Case study

Fatima is considering making additional CCs to super in 2023/24. Her CCs in prior years and unused amounts accrued since 2018/19 are summarised below.

Financial year
CCs made
General CC cap for year
Unused amount for financial year
Unused amount that can be carried forward







Nil (maternity leave)














2022/23 $20,000 $27,000 $7,500 $60,000

Based on the information from Fatima, she may be eligible to make up catch up CCs of up to $87,500 consisting of $60,000 in addition to the annual cap of $27,500 for 2023/24.

The above assumes that Fatima satisfies all eligibility criteria. Additional considerations need to be made as to whether making a concessional contribution is the most appropriate option for Fatima.

Important things to consider

¹ The CC cap may be indexed at the start of each financial year.


What next?

Before making additional contributions to super, including making catch-up concessional contributions, you may wish to speak to your financial adviser. It is important to make sure you are eligible, understand the overall benefit and determine whether making contributions is the right option for you. Further information on catch-up CCs including examples can be found at

Find out more about Super and retirement rules.


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General advice and information only

Any advice and information on this website is general only, and has been prepared without taking into account your particular circumstances and needs. Before acting on any advice on this website you should assess or seek advice on whether it is appropriate for your needs, financial situation and investment objectives.

Tax disclaimer

Any general tax information on this website is intended as a guide only and is based on our general understanding of taxation laws. It is not intended to be a substitute for specialised taxation advice or an assessment of your liabilities, obligations or claim entitlements that arise, or could arise, under taxation law, and we recommend you consult with a registered tax agent.