Contribution splitting

As a member of Triple S, you can split salary sacrifice and employer contributions with your spouse. From that point, your spouse will have an established Triple S (Spouse) account of their own.

A Triple S Spouse Account can be opened for your spouse if they don’t already have one.

Who is an eligible spouse?

You can split your super with your spouse or putative spouse. For the definition of spouse please see the Glossary.

To accept contribution splits your spouse or putative spouse must be:

  • less than preservation age, or
  • between preservation age and age 65 and not retired from the workforce.

What contributions can be split?

  • Salary sacrifice contributions
  • Employer contributions

What contributions can’t be split?

  • Rollover amounts
  • Amounts subject to family law conditions
  • Personal after-tax contributions
  • Government co-contributions
  • Amount recieved as a spouse contribution split

When can contributions be split?

  • In the financial year following the year in which the contributions were made (one split per year), or
  • During the same financial year if you are leaving employment with the public sector, if the entire entitlement is to be rolled over, transferred or cashed, before the end of that financial year.

For contributions received in the 2020/21 financial year the maximum amount of contributions that can be split is $25,000. For contributions received in the 2021/22 financial year, and future years, the maximum amount of contributions that can be split is equal to the concessional contribution cap (currently $27,500).

To find out more see the Triple S Reference Guide.