Concessional contributions cap calculator
How much of the $30,000 concessional cap you have left, including any unused cap carried forward from the previous five years.
Covers 2026–27 financial year · rates as at 2026-07-01
Room left this year
Estimate$25,200
30,000 standard cap plus 18,000 carried forward
- Employer contributions
- $16,800
- Your contributions
- $6,000.00
- Cap available
- $48,000
| Standard cap | $30,000 |
|---|---|
| Carried forward | $18,000 |
| Used so far | -$22,800 |
| Remaining | $25,200 |
A $140,000 salary already uses $16,800 of the $30,000 cap through employer super, before you contribute anything yourself.
Do you qualify
How this is calculated
Employer super counts first
The $30,000 cap covers employer contributions, salary sacrifice and personal deductible contributions together. A $140,000 salary generates $16,800 of employer super, leaving $13,200 of room.
available = 30,000 + carried forward − employer − personalCarry-forward is gated on your balance
Unused cap from the previous five years can be added, but only if your total super balance was under $500,000 on the previous 30 June. Above that the carried amount is unavailable, not merely reduced.
Exceeding the cap undoes the benefit
Excess concessional contributions are added back to your taxable income and taxed at your marginal rate with an interest charge, which turns a $480 benefit at 39% into a net cost.
Worked example: $140,000 salary with $18,000 of unused cap
| Salary | $140,000 |
|---|---|
| Your contributions | $6,000 |
| Unused cap | $18,000 |
| Balance at 30 June | $320,000 |
| Employer super | $16,800 |
|---|---|
| Cap available | $48,000 |
| Room left | $25,200 |
Carry-forward nearly doubles the room, which is what makes a bonus year or a capital gain the natural time to use it.
What this assumes
- Employer super is 12% of the salary entered.
- Contributions to date are entered accurately.
- No defined-benefit interest is involved.
- Unused cap reflects the last five years.
Where this commonly goes wrong
- Contributions count in the year the fund receives them, not the year you send them — a payment on 29 June can land in the next year and blow that cap instead.
- A second job means a second employer paying super, and both count toward the same $30,000 cap.
- Insurance premiums deducted inside the fund do not reduce contributions for cap purposes, even though they reduce your balance.
Questions
How much room do I have left this year?
Start from $30,000, add any carried-forward amount, then subtract employer super and anything you have already contributed. On a $140,000 salary employer super alone uses $16,800 before you add a dollar.
How does carry-forward work?
Unused cap from the previous five years can be added to this year, provided your total super balance was under $500,000 on the previous 30 June. With $18,000 carried forward the effective cap becomes $48,000.
When should I use carried-forward cap?
In a year with unusually high income — a bonus, a capital gain, a redundancy payment. The deduction is worth your marginal rate, so using it in a 47% year rather than a 30% year is worth 17 extra points.
How do I find my unused cap?
It is shown in myGov under the ATO’s super section, updated after each year is assessed. Fund statements do not show it, because the cap is tracked across all your funds rather than within one.
What if two employers both pay super?
Both count toward the same $30,000 cap. Two jobs at $90,000 each generate $21,600 of employer super between them, leaving only $8,400 of room for anything you add yourself.
What happens if I go over?
The excess is added back to your taxable income and taxed at your marginal rate, with an interest charge. You can elect to release up to 85% of the excess from super to help pay the bill.
Related tools
Sources
General information only, based on published rules for the 2026–27 financial year. It does not take account of your objectives, financial situation or needs and is not financial product advice. BankSync does not hold an AFSL. Consider advice from a licensed financial adviser.
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