Super contributions for low-income earners

Saving for retirement matters, even if you’re earning a low or casual income.

Superannuation helps you stay financially secure later in life, especially as living costs rise and people live longer.

The good news is you don’t need to earn a high income to grow your super. Starting early means your money has more time to grow through compound interest. Even small contributions from part-time, casual, or low-income work can make a real difference over time.

It’s never too early to start preparing for retirement — and there is extra help available if you’re on a lower income.

What is LISTO (low-income super tax offset)?

The LISTO low-income super tax offset is a government payment designed to support low-income earners. It puts money back into your super to refund some of the tax paid on your super contributions.

How does the low-income super tax offset work?

The low-income superannuation tax offset (LISTO) is available if you earn $37,000 or less per year. If your income is even slightly over this amount, you won’t be eligible.

If you qualify, the government refunds up to 15% of your concessional (before-tax) super contributions, such as Employer Superannuation Guarantee (SG) payments.

The payment goes directly into your super account, up to a maximum of $500 per financial year.

How do I access the low-income superannuation tax offset?

You don’t need to apply for LISTO. The Australian Taxation Office (ATO) automatically works out if you’re eligible and pays the amount into your super — as long as your super fund has your Tax File Number (TFN).

How is LISTO calculated?

The LISTO low-income super tax offset is calculated as:

15% of your concessional (before-tax) super contributions, capped at $500 per year.

Examples:

If your employer contributes $3,000, your super, the LISTO is 15% × $3,000 = $450
If your employer contributes $4,000, the LISTO calculation is $600, but you’ll receive the capped amount of $500

The minimum payment is $10 and the maximum is $500 each financial year.

You can read more on the ATO website

Other ways to grow your super if you’re a low-income earner

Government co-contributions

If you earn more than $37,000, but less than $47,488 and make an after-tax contribution to your super, you may be eligible for a government co-contribution of up to $500.

Learn about government super co-contributions

Spouse contributions

If your partner earns more than you, they may be able to contribute to your super. In some cases, your partner could also receive a tax offset.

Learn about spouse contributions

Frequently asked questions about the low-income super tax offset

Can I get LISTO and the government co-contribution at the same time?

Yes. You can receive both the LISTO low-income super tax offset and the government super co-contribution in the same financial year, as long as you meet the eligibility rules for each.

Do casual employees qualify for LISTO and super co-contributions?

Yes. Being a casual worker does not affect your eligibility. What matters is your income and contribution details, not whether you work casually, part-time, or full-time.