How to use the spouse super contribution calculator
- 1 Enter your spouse's income, including reportable fringe benefits and employer super.
- 2 Enter your contribution to their super.
- 3 Read the tax offset.
- 4 See the amount that gives the full offset.
Worked example
A spouse earns $30,000 and their partner contributes $3,000 to their super. Because the spouse earns under $37,000, the full $3,000 qualifies, giving an offset of $540. The contribution's net cost is about $2,460. The money stays in super until a condition of release is met.
Other ways to boost a partner's super
- Contribution splitting: you can split up to 85% of your concessional contributions to your spouse's fund each year, after the year ends.
- Conditions for the offset: you must be married or de facto, not living separately, and your spouse must be under 75.
- Non-concessional: spouse contributions count towards your spouse's after-tax cap.
- Why it helps: evening out balances can help both partners stay under limits and use two tax-free thresholds in retirement.
Low-income spouse? They may also get the government co-contribution. See long-term growth with the Super Balance Calculator.
Features
Up to $540
18% of up to $3,000 of contributions.
Income test
Offset reduces from $37,000 and ends at $40,000.
Best amount
Contribution that earns the full offset.
Net cost
Contribution less the tax offset.
When to use it
Single-income couples
Boost a lower earner's super. Add the Super Co-contribution Calculator amount.
Career breaks
Help a partner caring for children. See growth with the Super Balance Calculator.
Retirement planning
Balance super between partners. Check your cap with the Concessional Contributions Calculator.
End of year
Make the contribution before 30 June. See your tax with the Income Tax Calculator.
Related Pay and Super tasks
Frequently asked questions
What is the spouse contribution tax offset?
A tax offset of up to $540 when you make after-tax contributions to the super of your spouse, married or de facto, if their income is low.
How is it worked out?
18% of the lesser of your contributions or $3,000, where $3,000 is reduced by $1 for every dollar your spouse earns over $37,000.
When can I not claim it?
When your spouse's income is $40,000 or more, when you are living apart permanently, or when the contribution is deductible to you.
What counts as my spouse's income?
Their assessable income plus reportable fringe benefits and reportable employer super contributions.
Are there other conditions?
Both of you must be Australian residents, and your spouse must not exceed their non-concessional cap or have a total super balance of $2 million or more.
Does the contribution count towards their cap?
Yes. It is a non-concessional contribution for your spouse.
How do I claim?
In your tax return, under tax offsets, after making the contribution to their fund.
Is the offset refundable?
No. It can reduce your tax to zero but is not paid as a refund.
Can I also split my contributions?
Yes. Contribution splitting lets you move up to 85% of your concessional contributions to your spouse's account, which is different.
When must the contribution be made?
By 30 June, and it must reach the fund in that financial year.
Can my spouse claim the offset for contributing to my super?
Yes, the rules work both ways. Whichever partner makes the contribution claims the offset if the other partner's income is low enough.
What if my spouse's income is between $37,000 and $40,000?
The offset is reduced. At $38,500, the qualifying amount is $1,500, so the most offset you can get is $270.
Can I contribute more than $3,000?
Yes, but only the first $3,000 or less earns the offset, and the rest counts towards your spouse's non-concessional cap.
Results are estimates based on the official rates linked above. Confirm important figures with the issuing authority or a qualified adviser before you act on them.
Built and reviewed by Hamza Farooq, founder and lead developer
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