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Superannuation While You're Abroad

Your super doesn't stop when you leave Australia. Here's what happens and what you can do about it.

💰 Employer Contributions (SGC)

If you continue working for an Australian employer while abroad, super guarantee contributions (11.5% for 2024–25, rising to 12% from 1 July 2025) must still be paid — even if you're posted overseas.

Exception: If you're employed by a foreign entity with no connection to an AU employer, SGC doesn't apply. But you can still make voluntary contributions.

🔒 Preservation — You Can't Access It Early

"Living abroad" is not a condition of release. Super remains preserved until you reach preservation age (60 for most) and meet a condition of release. Early access is only available under strict hardship, compassionate grounds, or terminal illness.

Exception — DASP: Temporary visa holders (not citizens/PRs) can claim a Departing Australia Superannuation Payment after permanently leaving. Tax withheld: 35% on taxable component (65% for WHM). See our DASP Calculator.

📊 Tax on Super Earnings

Your super fund pays 15% tax on earnings in the accumulation phase — regardless of where you live. This doesn't change when you become a non-resident. The fund pays it, not you.

Contributions tax: concessional contributions (employer/salary sacrifice) are taxed at 15% in the fund. Division 293 (additional 15%) applies if income + contributions exceed $250,000.

🛡️ Insurance Within Super

TPD and income protection cover within super may not apply overseas. Check your Product Disclosure Statement (PDS) for territorial limitations. Many funds restrict cover to events occurring in Australia.

Tip: Consider reducing or cancelling insurance within super if you'll be abroad long-term — premiums continue to erode your balance.

📝 Voluntary Contributions While Abroad

You can still make non-concessional contributions (up to $120,000/year or $360,000 under bring-forward) while abroad. However, the government co-contribution requires earning assessable income in Australia — which most non-residents won't have.

Concessional contributions (claiming a deduction) require the contribution to be from assessable income. Non-residents with no AU income may not benefit from the tax deduction.

Super Growth Projection

See how your super grows while you're abroad — with or without ongoing contributions.

Notify your fund: Update your super fund with your overseas address and residency status. This affects withholding on contributions and communication preferences. Lost super can be found via MyGov/ATO even from abroad.
Consolidate before you go: Multiple super accounts = multiple fees. Roll everything into one fund via MyGov before departure. Low-balance accounts may be transferred to the ATO as unclaimed super.