EOFY 2026 Worker Checklist — Tax, Super, Leave & Pay (Australia)

The 2025-26 financial year ends 30 June 2026. Worker entitlements and rates that change on 1 July 2026 include:

• Payday Super: from 1 July 2026, employers must pay your super within 7 calendar days of each payday. The old quarterly schedule ends. Means underpayment is detectable in days, not months.
• Paid Parental Leave (PPL): extended to 26 weeks from 1 July 2026 (up from 22 weeks). Plus super is now paid on PPL.
• Annual Wage Review 2026-27 decision: takes effect 1 July 2026. The Fair Work Commission usually announces in early June. Submissions range from 2.0% to 5.0%.
• Tax brackets and offsets: 2025-26 brackets carry into 2026-27 unless announced otherwise. Stage 3 tax cuts already applied from July 2024.

This 8-step checklist covers what to do BEFORE 30 June and BEFORE 1 July to make sure you collect everything you're owed.

Quarter-by-quarter, compare what your super fund actually received against what should have been paid (the Super Guarantee rate × your ordinary time earnings). The 5-year statute of limitations under section 36 SGAA means anything older than mid-2021 is barred.

Use the FWM Super Payslip Audit tool — it applies the right SG rate per historical quarter automatically. Or read the step-by-step audit guide.

Why now: Payday Super starts 1 July 2026. After that, shortfalls are caught fast. But historical quarters keep falling out of the 5-year window — every July another quarter becomes statute-barred.

Annual leave accrues from the first day of employment under the National Employment Standards. Full-time employees accrue 4 weeks per year; part-time pro-rata. Personal/carer's leave accrues at 10 days per year (pro-rata for part-time).

Check your balance now. If you've been accruing without taking, your employer can direct you to take excess leave (typically over 8 weeks) under most modern awards. Plan a holiday before 30 June if you want to avoid being directed.

If you're leaving a job, all unused annual leave is paid out in your final pay at your base rate. Long service leave may also be payable depending on state and years of service.

Tools: Leave Entitlements Calculator, Long Service Leave Calculator, Annual Leave Payout Calculator.

Common worker deductions for 2025-26:

• Working from home: fixed rate method 70¢/hour for 2025-26 covers electricity, gas, internet, mobile, stationery, and consumables. OR actual cost method (more record keeping but often higher).
• Car expenses: cents-per-km method up to 5,000km × 88¢ = $4,400 max. Logbook method for higher claims (record kept for 12 weeks once every 5 years).
• Self-education: courses directly related to your current job (not future career). Includes textbooks, software, fees.
• Tools, equipment, and uniforms: tools under $300 deductible immediately; over $300 depreciated. Compulsory uniforms with employer logo.
• Union fees, professional memberships: deductible if related to your work.
• Tax agent fees: deductible the year you pay them.

The ATO's MyDeductions app lets you photograph receipts year-round. Don't wait until July to gather them.

If you've been underpaid — wrong rate, missing penalty rates, missing allowances — you can claim back-pay for up to 6 years (s544 Fair Work Act 2009). Check your award to see what you should have been paid.

Tools: Am I Being Underpaid?, Back Pay Calculator, Payslip Checker.

If your employer agrees to pay back-wages voluntarily, they should pay it before 30 June so you don't push the income into next financial year (which could push you into a higher tax bracket).

The Fair Work Commission's Annual Wage Review decision takes effect 1 July 2026. The new National Minimum Wage and all Modern Award rates flow through that day. If you're paid the minimum wage or an award rate, your pay should automatically increase from your first pay period starting on or after 1 July.

If your employer doesn't pass on the increase, that's an underpayment from day one. Check your first July payslip carefully.

Use the FWM AWR Decision Tracker to see the timeline, submissions, past decisions, and run an impact calculator on your specific rate.

Modern Awards set minimum pay rates and conditions for most employees. Your role determines which award covers you, NOT your employer's preference. Within an award, your duties determine your classification (Level 1, 2, 3, etc.) — and rates step up significantly between levels.

If you've taken on more responsibility in the last year (supervising, training others, handling more complex tasks, certifying work), you may have moved up a classification — and your pay should reflect it.

Use Award Finder to check which award covers you, then look at the classification descriptors to see if you're on the right level.

If you're considering a job change, timing matters at EOFY:

• Resigning before 30 June pushes your final pay (including unused leave payout) into the 2025-26 tax year. Resigning in July pushes it into 2026-27.
• If your current pay puts you near a tax bracket boundary, the timing can save thousands in tax.
• Notice period under the NES is 1-4 weeks depending on years of service. Plus 1 week extra if you're 45+ with 2+ years' service. Your contract may require more.

Tools: Notice Period Calculator, Take-Home Pay Calculator, Redundancy Pay Calculator.

Most employers report your wages and PAYG withholding to the ATO via Single Touch Payroll. Your income statement is usually finalised in MyGov by 14 July. Lodge after that to make sure all your wages and tax are pre-filled.

If you were paid ATO Working Holiday Maker tax rates, confirm your residency status — paying resident rates can mean a refund of thousands.

If you have HECS-HELP, repayments are calculated on your full income (including investment, rental). Some workers underpay because their employer's withholding was too low.

Tools: Take-Home Pay Calculator, HECS Repayment Calculator, Income Tax Calculator.

Don't sign a contract for less than the new minimum. If you're starting a new job in late June, the AWR decision usually pushes minimum rates up from 1 July. Make sure your contract isn't locking you in below the new floor.

Don't accept salary "above award" without checking the math. Annualised salaries that look generous can fall below award when penalties, overtime, and allowances are added back. Calculate your annualised hourly equivalent.

Don't forget casual conversion eligibility. If you've been casual for 12+ months and worked a regular pattern, you may be eligible to convert to permanent. The 25% loading goes away but you gain paid leave, public holidays, and notice. Use FWM Casual Conversion Eligibility Checker.