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Short answer
If your total income is under $64,293 in 2026–27 and you put some of your own after-tax money into super, the government will add up to $500 on top — for free. It is called the Super Co-Contribution, it is automatic, and a surprising number of eligible Australians never see a cent of it.
Key facts
| Fact | Detail (FY2026–27) |
|---|---|
| Maximum entitlement | $500 per financial year (ATO) |
| Matching rate | 50c for every $1 of eligible personal after-tax contribution, up to $1,000 contributed |
| Lower income threshold | $49,293 — below this you get the full $500 |
| Higher income threshold | $64,293 — at or above this you get nothing |
| Reduction rate | About 3.33c of entitlement lost per $1 of income above $49,293 |
| Minimum payment | $20 (the ATO rounds small entitlements up to $20) |
| Age limit | Under 71 at 30 June of the relevant year |
| Other tests | 10% eligible income test, non-concessional cap not exceeded, total super balance under $2m, no temporary visa |
Those are the 2026–27 numbers. If you are lodging a 2025–26 tax return now, the thresholds for that year are $47,488 and $62,488 — only the contribution year that the return covers matters, not the year you lodge.
What exactly is the super co-contribution?
It is a government top-up paid directly into your super account. The logic is simple: the government wants lower and middle income earners to build their retirement savings, so it matches a slice of what you put in yourself.
For every $1 you contribute after tax, the government adds 50 cents, capped at $500 (which you hit at $1,000 of contributions). That is a guaranteed 50% return on that money — you will not find that at a bank. And unlike most government benefits, it is not means tested down to zero for anyone who works part-time; it phases out gradually.
Who gets it? (2026–27 income thresholds)
Eligibility is based on your total income for super purposes — your assessable income, plus reportable fringe benefits, plus reportable employer super contributions such as salary sacrifice.
| Your total income (2026–27) | Government co-contribution |
|---|---|
| $49,293 or less | 50c per $1 contributed, max $500 |
| $49,294 – $64,293 | Reduces by roughly 3.33c per dollar of extra income |
| $64,293 or more | $0 — no co-contribution |
Other rules to pass:
- You must be under 71 years old at 30 June of the contribution year
- At least 10% of your income must come from employment or business (not purely investments or benefits)
- You must lodge a tax return — that is how the ATO checks your income and contribution data
- Your total super balance must be under $2 million at 30 June of the previous year
- You must not have gone over your non-concessional contributions cap
- You must not have held a temporary visa during the year (with limited exceptions)
A real example: meet Sarah
Sarah works three days a week as an admin assistant and earns $38,000 a year. She has two young kids and her partner works full time. She sets aside $20 a week into super — about $1,040 across the year.
Because Sarah's income is well under $49,293, she is paid the full $500 for contributing her first $1,000 after tax.
Now run it forward. Over 30 years at 7% a year, that single $500 grows to roughly $3,800 — from money she never earned. Repeat it for a decade and the effect is far bigger than the annual amount suggests.
Say Sarah's income rises to $55,000 a few years later. She still gets a partial co-contribution: the entitlement falls by about 3.33c for each dollar above $49,293, so at $55,000 she'd receive roughly $310 for the same $1,000 contribution. Still free money.
How to claim it (it is automatic)
You do not fill in any forms. The process is:
- Make an after-tax contribution to your super fund (BPAY, direct transfer, or your fund's app — your fund's contribution details are on its website)
- Keep the confirmation — your fund issues a receipt or statement showing it as a personal contribution
- Lodge your tax return — the ATO matches your income and contribution data
- Wait — the co-contribution lands in your super account automatically, usually from November onwards
One critical detail: your super fund must have your tax file number. Without it, the ATO cannot match the contribution to you and the money will not be paid. Check your fund's online account — if your TFN is missing, you can usually add it in a couple of minutes.
If you are unsure how much to contribute, Moneysmart's guide to growing your super has a useful contribution planner, and super contributions explains how the different types are taxed.
What if you earn just over $64,293?
If your income is nudging the higher threshold, look at whether you can reduce your total income (not just taxable income) for the year. Options include:
- Making a personal deductible super contribution, which lowers your assessable income
- Timing when you realise capital gains or investment income
- Checking whether reportable employer super contributions (like salary sacrifice) are pushing your total income up
Two things to be careful about. First, salary sacrifice reduces your taxable income but it is still added back for the co-contribution income test — it is not a free win. Second, if you are only just over the line, the partial entitlement is still worth having, so do not give up on a contribution year without running the numbers.
Is it worth it?
Yes. Put it in perspective:
| Your contribution | Government match | Total added to super | At 7% for 30 years |
|---|---|---|---|
| $1,000 | $500 | $1,500 | ~$11,400 |
| $500 | $250 | $750 | ~$5,700 |
| $200 | $100 | $300 | ~$2,280 |
That is free money on top of whatever your employer already pays. And because it goes straight into super rather than your everyday account, it is money you cannot accidentally spend.
If you are only starting to think about investing generally, Ava's investing for beginners guide explains where low-cost index funds fit alongside super — the co-contribution is simply the cheapest return available to you first.
The bottom line
The super co-contribution is one of the few government payments that rewards you for saving rather than for spending. If your income is under $64,293 this year and you can spare $1,000 before 30 June, you are leaving up to $500 on the table.
For families where one parent works part-time or stays home, this is the simplest way to keep building super while your income is lower. Do it in the years you are eligible, let it compound, and check how much super you actually need to retire so you know what you are aiming at.
One last thing worth doing: if you are the lower-income partner, tell the other one. Plenty of households focus only on the higher earner's super and quietly ignore the account that could be getting a 50% top-up every year.
FAQ
Frequently asked questions
Who qualifies for the government super co-contribution?
You need total income under $64,293 in 2026–27, at least 10% of your income from employment or business, to be under 71 at the end of the financial year, and to make a personal after-tax (non-concessional) contribution to your super fund. You also need to lodge a tax return. There is no application form — the ATO works it out from your return.
How much can I get in 2026–27?
The maximum is $500. If your total income is $49,293 or less and you contribute $1,000 after tax, you get the full $500. Between $49,293 and $64,293 your entitlement reduces by about 3.33 cents for every dollar of income above the lower threshold, and above $64,293 you get nothing.
Do I need to apply for it?
No application needed. Make sure your super fund has your tax file number, lodge your tax return, and the ATO pays the co-contribution into your super account automatically — usually from November onwards.
Which contributions count towards the co-contribution?
Only personal after-tax (non-concessional) contributions count. Salary sacrifice and employer super guarantee contributions do not, because they are paid from pre-tax money. Most funds let you contribute by BPAY or direct transfer, and you should keep the confirmation for your records.