Changes in the Federal Budget May 2017 reduced the amount of tax deductible contributions an individual can make to superannuation each year. The maximum tax deductible contributions an individual can make per financial year is $25,000 (starting financial year 1 July 2017 to 30 June 2018).  Be aware that this limit includes all deductible contributions (self employed, employer super guarantee & salary sacrificed).  The onus is on the individual to manage the amount they contribute each year.  Those who salary sacrifice part of their wage into superannuation must take extra care to ensure the additional contributions do not push their total annual contributions over the limit.  Penalties apply if you exceed $25,000.