Work test: what you need to know about voluntary super contributions if you're over 67

When you turn 67, you’ll need to confirm you meet the work test if you want to add more to your super than the compulsory employer contributions.

The work test is a set of conditions, introduced by the Federal Government, for anyone aged 67 or over wanting to:

• make voluntary before or after-tax super contributions
• receive non-mandated employer super contributions. Non-mandated employer contributions include those over the super guarantee amount or an agreed award amount.

You can confirm you meet the work test conditions or claim an exemption online.

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. 

The test applies to you if you're aged 67-74. 

Work test exemption 

You can claim a one-time exemption and keep making voluntary contributions for the first year you don’t meet the work test conditions.

Eligibility

You’re eligible for an exemption if you:

• are aged between 67 and 74.
• have a total super balance of under $300,000 at the end of the previous financial year.
• don’t meet the work test conditions in the same financial year as you make your voluntary super contributions.
• met the work test in the financial year before you’re claiming the exemption.
• haven’t claimed the exemption through UniSuper or another super fund or retirement savings account before.

Remember:

• You can only claim a work test exemption once.
• The work test doesn’t apply to downsizer contributions.
• Anyone under 67 can add extra money into their super, up to the contribution cap.
• You can’t make voluntary contributions (other than downsizer contributions) after age 75.

If you’d prefer to fill out a form to confirm you meet the work test or claim your exemption, complete the Work test declaration contribution eligibility form (PDF, 89 KB).