Published: 17 June 2026
Super Contribution Splitting Australia: How to Split Concessional Contributions with Your Spouse
Super contribution splitting is a powerful strategy that allows you to transfer up to 85% of your before-tax super contributions to your spouse's super account. This can help equalise your retirement savings, maximise tax concessions, and potentially increase your eligibility for the government co-contribution or the Spouse Tax Offset. For the 2025-26 financial year, with the super guarantee rate at 12% and the concessional contributions cap sitting at $30,000, understanding contribution splitting is more important than ever.
Many Australian couples have significantly unbalanced super balances due to career breaks, part-time work, or salary differences. Contribution splitting offers a practical way to address this imbalance without exceeding your contribution caps or paying extra tax. In this guide, we explain exactly how super contribution splitting works, who can use it, and how to set it up with your super fund.
What Is Super Contribution Splitting?
Super contribution splitting is a provision under Australian superannuation law that lets you transfer a portion of your concessional (before-tax) contributions from one financial year to your spouse's super account. Concessional contributions include compulsory employer super guarantee payments, salary sacrifice arrangements, and personal deductible contributions you claim as a tax deduction.
You can split up to 85% of your total concessional contributions for a given financial year to your spouse. The remaining 15% covers the contributions tax (15%) your super fund has already paid on those contributions. If your spouse's super balance is lower than yours, splitting can help both of you build a more equal retirement nest egg.
You can use our superannuation calculator to estimate your current super balance and project the impact of splitting contributions over time.
Who Is Eligible for Super Contribution Splitting?
To use contribution splitting, you must meet the following eligibility criteria set by the ATO:
- Age requirement: You must be under your preservation age, or if you are older, you must not have retired. Once you have permanently retired and accessed your super, you cannot split contributions for that year.
- Spouse relationship: You must be in a married or de facto relationship (including same-sex couples). The ATO recognises spouses for super purposes under the same rules as for the Spouse Tax Offset.
- Receiving spouse: Your spouse must be under age 65 or, if aged 65 to 74, must meet the work test (40 hours of work in 30 consecutive days during the financial year). They can also be under 65 and not working.
- Contribution type: Only concessional contributions can be split — employer super guarantee, salary sacrifice, and personal deductible contributions. Non-concessional (after-tax) contributions cannot be split.
Both you and your spouse must have active super accounts. The split amount is treated as a concessional contribution in your name but is received by your spouse's fund as a non-concessional contribution — meaning it counts towards their non-concessional contributions cap, not yours.
How Much Can You Split? Contribution Splitting Limits for 2025-26
The amount you can split is capped at 85% of your total concessional contributions for the financial year, including compulsory super guarantee, salary sacrifice, and personal deductible contributions. You cannot split more than the concessional contributions cap of $30,000 for 2025-26.
| Scenario | Total Concessional Contributions | Maximum Split (85%) |
|---|---|---|
| Employee earning $80,000 (SGC 12%) | $9,600 | $8,160 |
| Employee earning $120,000 (SGC 12%) | $14,400 | $12,240 |
| Salary sacrificing $10,000 on $100k salary | $22,000 | $18,700 |
| Max concessional cap ($30,000) | $30,000 | $25,500 |
The split amount moves from your super account to your spouse's super account. It counts towards your concessional cap (not your spouse's) but counts towards your spouse's non-concessional cap. For 2025-26, the non-concessional cap is $120,000, so most split amounts will fit comfortably within this limit.
Why Split Super Contributions? Key Benefits
Contribution splitting offers several financial and tax advantages for Australian couples, particularly when one partner has a significantly lower super balance.
Equalising retirement savings. The most common reason to split super is to address a super balance gap between partners. Career breaks for parenting, part-time work, or lower-paying professions can leave one partner with far less super. Splitting helps build a more balanced retirement income.
Maximising the low-income spouse's tax position. When your spouse has a low income or no employment, they may be eligible for the government co-contribution (up to $500 per year for eligible low-income earners who make personal after-tax contributions). Splitting contributions to your spouse can also help them access the low-income super tax offset (LISTO), which refunds the 15% contributions tax on concessional contributions up to $500 for low-income earners.
Access to the Spouse Tax Offset. If you make contributions to your low-income spouse's super account (including through splitting), you may be eligible for the Spouse Tax Offset of up to $540 per year, provided your spouse earns less than $40,000.
Future tax planning. By building your spouse's super balance, you increase the amount that can be transferred to a tax-free retirement income stream under the Transfer Balance Cap ($1.9 million in 2025-26). This can significantly reduce tax in retirement.
How to Apply for Super Contribution Splitting
The process for splitting super contributions is straightforward, but timing is critical. You must apply to your super fund using the ATO-approved form.
- Wait until the end of the financial year. You can only split contributions from a completed financial year. For 2025-26 contributions, you cannot apply until July 2026.
- Complete the application form. Use the ATO's "Application to split superannuation contributions" form (available from your super fund or the ATO website).
- Submit within the timeframe. You have until the end of the following financial year to apply. For 2025-26 contributions, you must apply by 30 June 2027.
- Your spouse's fund processes the transfer. Once your fund approves the split, the amount is transferred to your spouse's nominated super account. The receiving fund treats it as a non-concessional contribution.
Most super funds have an online portal or a paper form for splitting. Some funds charge a small fee for processing. Check with your fund for their specific process and any fees involved.
Important Rules and Limitations
Before you set up a split, there are several important rules to be aware of. The split amount counts towards your spouse's non-concessional contributions cap. If they exceed the $120,000 cap (or $360,000 under the three-year bring-forward rule), penalty tax of 47% applies on excess amounts. Use our take-home pay calculator to model your total contributions and ensure you remain within caps.
You cannot split contributions from a financial year in which you have already accessed your super (e.g., retired or met a condition of release). The receiving spouse cannot access the split amount immediately — it remains preserved in their account until they meet a condition of release (e.g., reaching preservation age and retiring, or turning 65).
If you and your spouse separate or divorce, any super split contributions remain the property of the receiving spouse. Super splitting is not reversible, so ensure you are comfortable with the arrangement before applying.
Super Contribution Splitting vs Salary Sacrifice to Spouse's Super
Contribution splitting is different from salary sacrificing directly into your spouse's super account. With salary sacrifice, you arrange with your employer to direct part of your before-tax salary to your spouse's super fund. This counts as a personal contribution from you and may be treated as a non-concessional contribution depending on whether you claim a tax deduction.
With contribution splitting, the contributions start in your super account and are then transferred. The key advantage of splitting is that it reduces your super balance while building your spouse's, without requiring your employer to change their payroll arrangements. Many employers do not allow salary sacrifice to a non-employee's super fund, making splitting the only practical option.
You can also explore other strategies using our salary sacrifice calculator to compare different approaches to optimising your super contributions.
Frequently Asked Questions
How much super can I split to my spouse?
You can split up to 85% of your total concessional (before-tax) super contributions for a financial year. This includes employer super guarantee payments, salary sacrifice amounts, and personal deductible contributions. For the 2025-26 year, if your total concessional contributions are $30,000 (the cap), the maximum you could split is $25,500.
Does contribution splitting affect my tax return?
No, contribution splitting does not give you an additional tax deduction. You already received the tax benefit when the contribution was made (as concessional contributions are taxed at 15% within your super fund). The split simply moves existing contributions to your spouse's account. You report your contributions normally on your tax return.
Can I split super if my spouse is over 65?
Yes, but your spouse must meet the work test requirements. If your spouse is aged 65 to 74, they must have worked at least 40 hours in 30 consecutive days during the financial year to receive split contributions. If they are 75 or over, they cannot receive super contributions at all.
What happens to split contributions if we divorce?
Once contributions are split and transferred to your spouse's super account, they become your spouse's property permanently. The split is irreversible. If you later divorce, the super balance in each account is treated as separate property and may be subject to a court-ordered super splitting order under family law.
Can I split non-concessional contributions?
No, only concessional (before-tax) contributions can be split. Non-concessional contributions (after-tax contributions) and government co-contributions cannot be split. If you want to boost your spouse's super using after-tax money, you can make a direct contribution to their super account up to the non-concessional cap, or use the Spouse Tax Offset strategy.
Does splitting affect my insurance inside super?
Yes, if you have life insurance or income protection insurance held within your super account, reducing your super balance through splitting may reduce the insurance premiums deducted from your account. It could also affect your insured sum if it is linked to your account balance. Check with your super fund before initiating a split.