Work test: what you need to know about voluntary super contributions

From 1 July 2022, you are no longer required to meet the work test if you want to add more to your super than the compulsory employer contributions.

However, if you’re aged between 67-74 and want to claim a deduction for your personal contributions, you are still required to meet the work test. 

The ATO will administer the work test at the time you lodge your income tax return. For more information, visit the ATO website. 

Work test conditions

To pass the work test, you must have worked at least 40 hours in any 30-day period in the same financial year as you contributed. 

'Work' is defined as employment for gain or reward in any business trade, profession, vocation, calling, occupation or employment. It includes self-employment.