contribution splitting
You share everything else with your spouse, why not share your super (or theirs)? When you split super contributions, money is transferred from one spouse’s super account into the other’s account.
how does contribution splitting work?
Contribution splitting is the process of splitting before-tax contributions (also called concessional contributions) from one spouse's (married or de-facto) super account to the other's account.
Taxed splittable contributions are:
1. contributions your employer made for you (before-tax contributions), including any salary sacrifice contributions.
2. personal contributions you made for yourself that you have advised your super fund you will claim a tax deduction for.
Learn more on the ATO website.
The maximum amount that can be split into a spouse's super account (in the same fund, or a different fund) is the lesser of 85% of before-tax contributions and your concessional contribution cap following the end of the financial year in which the contributions were made.
In some circumstances, contributions may need to be split in the same year they’re made such as if you intend to withdraw all your super or rollover your whole account. Visit the ATO website for more information.
why would you do it?
Time out of the workforce
If you or your partner have spent time out of the workforce or don’t have much of a super nest egg built up, contribution splitting can be a great way to give the recipient’s super a potential boost.
Preparing for future government Age Pension benefits
If one of you is younger than the other, then decreasing the amount of superannuation held in the older spouse’s account may improve eligibility for more Aged Pension once you both retire and only one of you has reached Aged Pension eligibility age. The rules around Age Pension eligibility can be complicated, so it may be worthwhile seeking professional advice.
Maximise the amount of super you both have at retirement
Everything’s better when you share right? Too often in a couple, one partner retires with significantly more super than the other. The potential benefits of retiring with similar amounts of super may include tax savings and even easier estate planning.
who’s eligible to split contributions?
Married couples or those in de-facto relationships can split their super as long as you are both Australian residents.
You can apply to split your contributions when you are any age. However, if you’re the recipient of a contribution split, you must be under the preservation age (generally age 60) or between your preservation age and 65 and not yet retired.
Visit the ATO website for full eligibility requirements.
case study
Check out how Ben and Rina were able to share their super
In the 2024-25 financial year, Ben's employer contributed $10,000 into his super fund. Ben wants to share his super by splitting some of his 2024-25 contributions with his de-facto partner Rina, who works part time. He contacts his super fund who lets him know that he’s eligible to apply after 30 June 2025.
Ben completes the Superannuation contributions splitting application form on the ATO website and lodges it with his fund in August 2025. He indicates that he’d like to split $5,000 of his employer contributions.
Ben’s super fund accepts his application based on:
- the amount of $5,000 being less than 85% of the $10,000 contributed by his employer, and
- Ben’s concessional contributions cap.
Ben’s super fund transfers $5,000 to Rina’s super fund in August 2025.
things to note
At HESTA, we offer contribution splitting without charge and we don’t charge a fee for contributions being made into a HESTA account. If your partner is with a different super fund, they should contact their fund to check that they also offer contribution splitting.
Before you decide to split contributions, it’s best to consult a superannuation adviser.
ready to split your super?
Need some expert help with contributions?
Our Superannuation Advisers can help work out a contribution strategy that's right for you, and your partner. They can help you with most topics relating to your super account at no extra cost#: it’s all part of being with HESTA.
# This is known as intrafund advice and is included in the fund's administration fees and costs.