Hi there,
I have been earmarked for a bonus from my employer for the calendar year 2026.
I fulfill the criteria for a carry forward contribution. However, I DO NOT have a standing salary sacrifice arrangement with my employer.
Should this be a problem? Or can I direct my employer to submit my bonus directly into my Super account using the carry forward contribution.
Please advise.
Thanks!
Hi @ss.saahil,
A salary sacrifice arrangement can be set up for your future earnings, including bonuses. The arrangement must be documented and agreed upon by both you and your employer before the bonus is paid. You and your employer should prepare and sign a document that states the terms of the arrangement.
If your employer agrees:
Employer contributions made this way are concessional contributions and will count towards your concessional contributions cap. If you're using carry forward contributions, you can access unused concessional cap amounts from up to 5 previous years, provided your total super balance was less than $500,000 at 30 June of the previous financial year.
The timing of when your super fund receives the contribution determines which financial year it counts towards for your contributions cap. Make sure your employer pays the contribution by 30 June if you want it to count for that financial year, and allow enough time for the super fund to process it.
You'll also need to discuss the arrangement with your employer and confirm they can pay your bonus directly to your super fund.
Thanks Kara. This is great help!
How about bonus on calendar year 2025 earnings? Can I instruct my employer to pay my CY 2025 bonus to my Super account without a salary sacrifice arrangement in place? OR can I backdate the salary sacrifice arrangement letter with my employer once the bonus is credited into my Super account?
No, @ss.saahil, the SSA had to have been in place before you EARNED the bonus (not before it is paid, @KaraATO 😉)
If the bonus is for the calendar year 2025, you had to have the SSA in place with your employer before 1 Jan 2025 for you to have an effective salary sacrifice agreement and your employer should know and enforce that ATO requirement 😉
Since it's too late for your employer to agree before you earned it, see the ATO guidance for alternative ways to add the bonus to your super 🤓
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