The “Catch-Up” Secret In 2026, the standard amount you can contribute to super at the discounted 15% tax rate (the Concessional Cap) is $30,000. For most senior IT pros, your employer’s 12% Super Guarantee (SG) already eats up most of this cap.
But there is a “hidden” way to contribute much more. If your total super balance is under $500,000, you can “carry forward” any unused cap space from the last five years. This is a game-changer if you’ve recently received a large bonus, sold an asset, or had a career break.
How the “Carry-Forward” Math Works
If you haven’t maximized your super for the last few years, your 2026 limit might not be $30,000—it could be over $150,000.
- 2020–2021 Cap: $25,000
- 2021–2024 Cap: $27,500 (per year)
- 2024–2026 Cap: $30,000 (per year)
Example: If you only contributed $15,000 per year for the last 5 years, you have roughly $65,000 in “unused” space waiting for you. You can add this to your current $30,000 cap, allowing you to tip in $95,000 this year—all taxed at just 15% instead of your 45% marginal rate.
The $500k Gateway
To use this rule in the 2025-26 financial year, your Total Super Balance must have been less than $500,000 on June 30, 2025. If you are even $1 over, you can only use the standard $30,000 annual cap.
Why IT Pros Use This Strategy
- Offsetting Capital Gains: If you sold tech shares or a property this year, a large “catch-up” super contribution can slash your taxable income, effectively using your super to “pay” your CGT bill.
- The “Bonus” Strategy: Instead of taking a $50k bonus as cash (and losing half to tax), you can “sacrifice” the whole amount into super if you have the carry-forward space.
FAQ: Carry-Forward Super Contributions
Q: Where can I see exactly how much “Carry-Forward” space I have?
A: Log into your myGov account and link it to the ATO. Navigate to Super > Information > Carry forward concessional contributions. It will show you a year-by-year breakdown of your available “catch-up” balance.
Q: Do I have to tell my employer?
A: Not necessarily. You can make a Personal Deductible Contribution by transferring your own savings into your super fund and then lodging a “Notice of Intent” (NOI) form with your fund. This allows you to claim the tax deduction on your personal tax return.
Q: What is the “Division 293” trap?
A: If your combined income and super contributions exceed $250,000, the ATO charges an extra 15% tax (total 30%) on your super contributions. Even at 30%, it is still usually lower than the 47% top marginal rate, but it’s a cost to factor in.