Superannuation Changes: July 2025 in Australia
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Published on 24 June 2025The latest changes to superannuation will come into effect on 1 July 2025.
Employer super contributions will increase to 12%.
The superannuation guarantee (SG) is set to increase by 0.5% one last time to 12% from 1 July 2025. This means that employers are required to contribute 12% of an employee’s annual salary to their super account.
Employees making extra contributions need to ensure they do not exceed the concessional contributions cap.
|
Financial year |
Concessional contributions cap |
|
From 1 July 2025 – 30 June 2026 |
$30,000 |
|
From 1 July 2024 – 30 June 2025 |
$30,000 |
|
From 1 July 2023 – 30 June 2024 |
$27,500 |
|
From 1 July 2022 – 30 June 2023 |
$27,500 |
|
From 1 July 2021 – 30 June 2022 |
$27,500 |
The concessional contributions cap is the maximum amount of before-tax contributions you can contribute to your super each year without contributions being subject to extra tax.
In some instances, your available cap may be higher if you are eligible to access the “carry forward” rule. This rule allows you to access unused cap amounts from previous years because it lets you carry forward these amounts into the current financial year.
For more on the contribution cap, click here.
The bring-forward rule
The bring-forward rule allows you to boost your retirement in super’s tax-friendly environment by using up to three years’ worth of after-tax contributions limits in a single year and increasing your potential to benefit from the power of compound interest.
Your total superannuation balance will determine whether you can benefit from the bring forward rule through non-concessional contribution, and the maximum amount you can contribute.
The transfer balance cap will increase from $1.9m to $2m from 1 July and the table below shows the restrictions on non-concessional contributions.
|
Super balance |
Bring-forward rule non-concessional |
Bring-forward rule |
|
Less than $1.76m |
$360,000 |
3 years |
|
$1.76m – $1.88m |
$240,000 |
2 years |
|
$1.88m - $2m |
$120,000 |
1 year |
|
More than $2m |
0 |
n/a |
Depending on your circumstances, there may be ways you can benefit from using the bring-forward rule—book a chat with a super specialist to find out more.
Super paid on parental leave
From 1 July, new parents can expect to receive 12% super contributions on their paid parental leave. This new super paid on parental leave is a positive step towards closing the super gap as women are generally the primary carers today.
We’re here to help
If you have questions about these super changes or you’d like to understand how you might use the new rules to your advantage, call us on 1800 675 839 between 8am and 8pm AEST Mon–Fri.
This article is current at the date of publication and is subject to change. It contains general information only and does not take into account of your specific objectives, financial situation, needs or personal circumstances. You should seek personal advice or professional financial advice, consider your own circumstances and read our Product Disclosure Statement (PDS) before making a decision about Prime Super. A copy of the PDS and Target Market Determination is available by calling 1800 675 839 or by visiting primesuper.com.au/pds.
Prime Super Pty Ltd ABN 81 067 241 016 AFSL 219723 RSE L0000277 is the Trustee of Prime Super ABN 60 562 335 823 RN 1000276.