Working after pension age
The Australian Government is assisting older Australians to work, if they are able and wish to do so, by allowing them to keep more of their pension when they have income from work.
.
Seniors may have substantial work income from and still receive a pension (Age Pension, Disability Support Pension, or Carer Payment). For those over Age Pension age, the application of the pension income test and the Work Bonus provide an incentive to work.
A pensioner can receive an amount of private income before their pension rate starts to reduce. This is the income free area which, from 1 July 2023, is $204 for single-rate pensioners and $360 for couples (combined). For each dollar of income above the income free area, the single pension is reduced by 50 cents.
What the standard rules are
These are the income rules for most pensioners. Read about the Work Bonus below, and how it can help you earn more income from working without reducing your pension.
Single person
Income per fortnight | Amount your pension will reduce by |
---|---|
Up to $204 | $0 |
Over $204 | 50 cents for each dollar over $204 |
Couple living together or apart due to ill health
Combined income per fortnight | Amount your combined pension will reduce by |
---|---|
Up to $360 | $0 |
Over $360 | 50 cents for each dollar over $360 |
Work Bonus
Under the Work Bonus, the first $300 of fortnightly income from work is not assessed as income under the pension income test. Any unused amount of the fortnightly $300 Work Bonus will accumulate in a Work Bonus income bank, up to a maximum amount.
The amount accumulated in the income bank can be used to offset future income from work that would otherwise be assessable under the pension income test. The income bank amount is not time limited; if unused it carries forward, even across years.
Note: from 1 December 2022 to 31 December 2023, a one-off, temporary credit of $4,000 applies to Work Bonus income bank balances. The maximum income bank balance also increases to $11,800 over this period. Subject to the passage of legislation, from 1 January 2024 this temporary measure will be made permanent, resulting in all new pensioners over Age Pension age receiving a one-off $4,000 credit to their Work Bonus income bank. The maximum income bank balance will also be permanently increased to $11,800.
Hot Issues
- ATO reviewing all new SMSF registrations to stop illegal early access
- Compliance documents crucial for SMSFs
- Investment and economic outlook, October 2024
- Leaving super to an estate makes more tax sense, says expert
- Be clear on TBA pension impact
- Caregiving can have a retirement sting
- The biggest assets growth areas for SMSFs
- 20 Years of Silicon Valley Trends: 2004 - 2024 Insights
- Investment and economic outlook, September 2024
- Economic slowdown drives mixed reporting season
- ATO stats show continued growth in SMSF sector
- What are the government’s intentions with negative gearing?
- A new day for Federal Reserve policy
- Age pension fails to meet retirement needs
- ASIC extends reportable situations relief and personal advice record-keeping requirements
- The Leaders Who Refused to Step Down 1939 - 2024
- ATO encourages trustees to use voluntary disclosure service
- Beware of terminal illness payout time frame
- Capital losses can help reduce NALI
- Investment and economic outlook, August 2024
- What the Reserve Bank’s rates stance means for property borrowers
- How investing regularly can propel your returns
- Super sector in ASIC’s sights
- Most Popular Operating Systems 1999 - 2022
- Treasurer unveils design details for payday super
- Government releases details on luxury car tax changes
- Our investment and economic outlook, July 2024
- Striking a balance in the new financial year
Article archive
October - December 2023 archive
- Working after pension age
- Does the NALI/E punishment fit the crime?
- EPOA crucial for SMSFs, says professional adviser
- Economic and market outlook for 2024: Global summary
- Five investing tips for beginners
- Setting up the next generations of retirees
- A 2023 Advent Calendar for our clients
- Most Expensive Wars In History
- ATO takes hard line on in-house asset rules
- How to budget using the 50/30/20 method
- SMSFA says proposed super legislation will hit farmers, small businesses the most
- Investment and economic outlook, October 2023
- The benefits and risks of collectable super assets
- Teaching children about the value of money
- Most powerful countries throughout time.
- Retirement is not just about dollars
- Unfair Terms in a Standard Form Contract
- Too many businesses roll the dice on tax debt: Jordan
- Revised NALE rules ‘miss chance to clarify SMSF bugbear
- 6 simple rules will ensure a deed can be executed in all states
- Our investment and economic outlook, September 2023
- The benefits and risks of collectable super assets
- High deposit rates, but the case for equities is strong
- Most powerful LEADERS of All Time