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EOFY 2026 Workplace Checklist: What Employers & Employees Must Do Before 30 June

|4 min read

End of financial year 2026 is approaching. Employers: check SG payments, finalise STP, review awards. Employees: verify super, claim deductions, check leave balances. Complete checklist inside.

EOFY checklist for employers (before 30 June 2026)

Employers have several critical obligations before 30 June 2026. Superannuation: ensure all Q3 (January-March) SG contributions were paid by 28 April, and make Q4 (April-June) contributions before 30 June to claim them as a tax deduction this financial year (the technical deadline is 28 July, but paying before 30 June maximises your deduction). Single Touch Payroll: finalise your STP data by 14 July 2026 — this replaces the old payment summary process. Award compliance: review your pay rates against the current award rates and prepare for any changes from the Annual Wage Review (expected July 2026). Leave balances: reconcile all employee leave balances and address any excessive annual leave accruals. Payroll tax: lodge your annual payroll tax reconciliation with your state revenue office.

EOFY checklist for employees (before 30 June 2026)

Employees should take these steps before 30 June 2026. Check your super: log into your super fund or myGov and verify that all employer contributions for the year have been received — the current rate is 12% of your ordinary time earnings. If contributions are missing, raise it with your employer immediately and report to the ATO if unresolved. Review your pay: compare your current pay rate against your award minimum using our Pay Calculator — the minimum wage increased in July 2025 and some employees may not have received the increase. Check leave balances: confirm your annual leave and personal leave balances are correct. WFH deductions: if you worked from home, gather records for your tax claim — the fixed rate method allows 67 cents per hour. Salary sacrifice: if you want to make additional pre-tax super contributions, you have until 30 June — the concessional cap is $30,000 for 2025-26.

Key EOFY 2026 dates and deadlines

28 April 2026: Q3 super guarantee due (January-March quarter). 30 June 2026: last day of the 2025-26 financial year — deadline for concessional super contributions, last day to crystallise capital gains/losses, and deadline for prepaying deductible expenses. 1 July 2026: new financial year begins — Payday Super commences (super paid on payday, not quarterly), SG rate increases to 12.5%, new tax brackets and thresholds apply. 14 July 2026: STP finalisation due for employers. 28 July 2026: Q4 super guarantee due (April-June quarter). 31 October 2026: tax return due for self-lodgers (or later if using a tax agent). These dates are critical — missing the SG deadline means the employer must pay the Super Guarantee Charge which includes penalties and interest.

Preparing for 1 July 2026 changes

Several significant changes take effect from 1 July 2026 that employers and employees should prepare for. Payday Super: employers will be required to pay super on payday (or within 7 days), replacing the current quarterly system. The SG rate increases to 12.5% — update all payroll systems and employment cost models. The concessional super contribution cap is expected to increase (check ATO announcements). Award rates will change following the Annual Wage Review. HECS/HELP repayment thresholds may change. Start preparing now: update payroll software, review employment contracts, adjust budgets for the higher super rate, and communicate changes to employees. Use our Cost of Employment Calculator to model the impact of the 12.5% SG rate on your workforce costs.

General information and estimates only — not legal, financial, or tax advice. Always verify with the Fair Work Ombudsman (13 13 94) or a qualified professional.