salary sacrifice age limit
Work test. If the employee is aged between 65 and 74, any additional employer contributions (including those made under a salary sacrifice arrangement) and voluntary after-tax contributions made by the employee are subject to a work test.ffective 1 July 2013, the government has removed the upper age limit applicable to the Superannuation Guarantee, allowing older workers to continue to grow their super if they are still working, regardless of their age.