Super Co-contribution
A government contribution of up to $500 matched to personal after-tax super contributions for low-income earners.
The super co-contribution is a government incentive that matches personal (non-concessional) super contributions for eligible low-income earners. For 2026-27, the government contributes 50 cents for every $1 of personal after-tax contributions you make, up to a maximum co-contribution of $500 (so you need to contribute $1,000 to get the full $500). The co-contribution phases out as your total income increases.
To be eligible, you must: have a total income (assessable income plus reportable fringe benefits and reportable super contributions) of less than $64,293, earn at least 10% of your income from employment or self-employment, make a personal after-tax super contribution during the year, lodge a tax return, and be under age 71 at the end of the financial year. The co-contribution reduces by 3.333 cents per dollar of income above $49,293, reaching zero at $64,293.
The co-contribution is paid directly into your super fund by the ATO after you lodge your tax return — you don't need to apply for it separately. The funds count as non-concessional contributions in your super fund but do not count towards your NCC cap. This makes the co-contribution one of the best super incentives for low-income earners, effectively providing an immediate 50% return on your after-tax contributions.
How it works
The super co-contribution rewards low-income earners for making after-tax contributions to their own super, by matching 50 cents for every dollar contributed, up to a maximum government contribution of $500 for 2026-27 — which means you need to contribute $1,000 yourself to get the full match. The amount available reduces as your income rises, so higher earners get a smaller match even if they contribute the same $1,000.
You don't apply for it separately — the ATO calculates your entitlement and pays it directly into your super fund automatically after you lodge your tax return for the year, so it shows up as an extra deposit some months after tax time rather than as a refund you receive yourself.
Eligibility depends on several tests together: at least 10% of your income needs to come from employment or self-employment, your income needs to be under $64,293, you need to be under 71 at the end of the financial year, and you need to lodge a tax return even if you wouldn't otherwise be required to. The co-contribution doesn't count toward your non-concessional contributions cap even though it behaves like an after-tax contribution — a detail people are sometimes surprised by when checking their available cap.
Example: getting the maximum co-contribution
A worker earning $45,000, well under the $49,293 point where the co-contribution starts phasing out, contributes $1,000 after-tax to their super and lodges their tax return. The government adds $500 (50 cents for every dollar) directly into their fund — an immediate 50% return on the contribution.
If the same worker instead earned $58,000, sitting inside the phase-out range that starts at $49,293, their available co-contribution would be reduced by 3.333 cents for every dollar of income above that point, cutting the maximum match well below $500 before the $1,000 contribution is even made.
Related Terms
Non-Concessional Contributions
After-tax super contributions that are not taxed inside the fund, with an annual cap of $130,000 (2026-27).
Superannuation Guarantee (SG)
The compulsory minimum percentage of an employee's qualifying earnings (formerly ordinary time earnings) employers must contribute to their super fund.
Concessional Contributions
Before-tax super contributions taxed at 15% inside the fund, including employer SG, salary sacrifice, and personal deductible contributions.
Spouse Super Contribution
A contribution made to your spouse's super fund that may entitle you to a tax offset of up to $540.