Skip to Content

Non-concessional contributions cap

What are non-concessional contributions?

Non-concessional contributions (NCCs) are super contributions made from after-tax pay or savings. They include:

  • personal contributions you make into your own super account that are not claimed as a tax deduction.
  • personal contributions made by your spouse into your super account (spouse contributions, opens in new window), and
  • certain other amounts, see the Australian Taxation Office (ATO, opens in new window) for more information.

What is the NCC cap in 2021/22?

The NCC cap available in 2021/22 depends on your total super balance, opens in new window on 30 June 2021, your age and certain other factors – see table below. If you have more than one fund, all NCCs made into all funds will be added up and count towards the NCC cap.

Age Total super balance on 30/6/2021 NCC cap available in 2021/22
Less than 67

< $1.7 million


Less than 67 and using the bring forward rule1 (enables you to bring forward up to two years’ NCCs)

< $1.48 million


$1.48 million to < $1.59 million


$1.59 million to < $1.7 million


$1.7 million +


Between 67 and 74 (must meet work test to contribute, unless eligible for work test exemption2) < $1.7 million $110,000 (bring forward arrangements do not apply)
75 and over Nil

What happens if you exceed the NCC cap?

Your super fund does not monitor your contribution caps so it is important that you ensure you’re not going to exceed your cap before making contributions. The ATO will inform you if you have exceeded the NCC cap. If you do, you can withdraw the excess NCCs and 85% of earnings (earnings are calculated at a set rate by the ATO). 100% of the earnings will generally be taxable at your marginal tax rate, opens in new window (less a 15% tax offset). If don’t withdraw the excess NCCs, they will be taxed at the top marginal tax rate of 47% (including the Medicare levy).

Want to know more?

For more information on the NCC cap, see the (ATO, opens in new window).


1 The NCC cap amount that you can bring forward, and whether you have a two or three year bring-forward period, will depend on a number of factors, including your total super balance, age and previous NCCs made.

2 To meet the work test means you’ve worked at least 40 hours over 30 consecutive days in the financial year the contribution is being made. An exemption from the work test is available to eligible retirees which may allow you to make voluntary contributions to your super without the need to satisfy the work test. This is available to individuals aged 67 - 74 who had a total super balance less than $300,000 (at the prior 30 June), and met the ordinary work test for the previous financial year. Also, this can only be applied once in your lifetime.


Got a question?

Get set in the right direction with help and guidance available over the phone, online or face-to-face.

General advice and information only

The information in this communication in general in nature and does not take into account your objectives, financial situation or needs. Because of that, before acting on this information, you should consider its appropriateness, having regard to your objectives, financial situation and needs, plus consider the relevant Product Disclosure Statement. We recommend you obtain financial advice tailored to your own personal circumstances.

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.