Work Test

In order to contribute to an SMSF, Members over a certain age might have to meet the work test. An age restriction does not apply to your SMSF accepting mandated employer contributions.

From 1/7/2022, SMSFs can accept non-mandated contributions for Members under 75 years without being assessed for the work test.

If you are 75 or older, your SMSF can only accept

The work test requires the Members to be gainfully employed.

Gainful Employment

Being gainfully employed means working for at least 40 hours during a consecutive 30-day period. This test has to be met each financial year in order to make contributions (both concessional and non-concessional) if Members are over a certain age. Unpaid work is not considered as being gainfully employed.

Once you have met the work test, and you are between 67 – 69 years old from 1/7/2020 – 30/6/2022 ( or 65 – 74 years old prior to 1/7/2020), your SMSF can accept:
  • Employer contributions, such as
    • Voluntary contributions.
    • Other amounts paid by your employer to your fund such as administration fees and insurance premium.
  • Contributions made by you and any third party contributions, such as spouse contributions.
If you are between 70 and 74 years old from 1/7/2020 – 30/6/2022, your SMSF can accept:
  • Mandatory super contributions made by employer.
  • Employer contributions, such as:
    • Voluntary contributions.
    • Other amounts paid by your employer to your fund such as administration fees and insurance premium.
  • Contributions made by you as Trustee.
  • Spouse contributions (from 1 July 2020 onwards).

Pensions can be a complicated area, and for guidance on how to treat different aspects on pensions, please view our pension page.

To see more info on Work Test Exemption, please click here.

Work Test Declaration

Members can use the work test templates below to inform an Accountant, Auditor or the ATO that the work test criteria was met:

Extra Information

See our contributions page for more information on the annual cap limits.

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