EOFY Super Checklist 2026: 7 Things to Do Before 30 June
End of financial year super checklist for employees and employers. Maximise tax deductions, check your contributions, salary sacrifice deadline, and claim the government co-contribution before 30 June 2026.
Why the end of financial year matters for super
The end of the financial year (30 June) is the most important date on the super calendar. It is the cut-off for voluntary contributions that count towards your tax deduction for the current financial year, the deadline for employers to make Q4 super guarantee payments (due by 28 July, but contributions must be received by 30 June to count for the employee's cap), and the last chance to claim the government super co-contribution for low and middle-income earners. Missing the EOFY deadline means your contributions roll into the next financial year — potentially wasting unused cap space that cannot be carried forward indefinitely. For the 2025-26 financial year, the concessional contribution cap is $30,000 and the non-concessional cap is $120,000.
1. Check your employer has paid all 4 quarters of super
Log into your super fund or check via myGov (linked to the ATO) to confirm your employer has paid super for every quarter this financial year. The 4 quarterly deadlines for 2025-26 are: Q1 (July-September) due 28 October 2025, Q2 (October-December) due 28 January 2026, Q3 (January-March) due 28 April 2026, and Q4 (April-June) due 28 July 2026. At 12% of ordinary time earnings, an employee on $70,000 should see roughly $2,100 per quarter. If any quarter is missing, raise it with your employer immediately. If they do not respond, report unpaid super to the ATO — they investigate confidentially and can compel payment including penalties.
2. Maximise salary sacrifice before 30 June
If you salary sacrifice into super, check how much concessional (before-tax) contribution space you have left. The 2025-26 concessional cap is $30,000, which includes your employer's 12% SG contributions. For example, if your employer contributes $8,400 in SG over the year, you can salary sacrifice up to an additional $21,600 before 30 June to maximise your cap. Salary sacrifice contributions must be received by your super fund before 30 June to count in the current financial year — so arrange any final contributions with your payroll at least 2-3 weeks before the deadline. Contributions received after 30 June count towards next year's cap.
3. Make a personal deductible contribution
Even if you do not salary sacrifice, you can make a personal contribution to your super fund and claim a tax deduction at tax time. Simply transfer money directly to your super fund before 30 June, then submit a 'Notice of intent to claim a tax deduction' form (available from your fund) before you lodge your tax return. This is particularly useful for self-employed people, people with multiple jobs, or anyone who wants to top up their concessional contributions near EOFY. The deduction reduces your taxable income, and the contribution is taxed at just 15% inside super (compared to your marginal rate of up to 45% outside super).
4. Claim the government super co-contribution
If your total income is under $60,400 and you make a personal after-tax (non-concessional) contribution to your super, the government will match it with up to $500. The maximum co-contribution applies if you earn $45,400 or less and contribute at least $1,000. The co-contribution phases out between $45,400 and $60,400. To receive it, you must make the personal contribution before 30 June, lodge your tax return, and have at least 10% of your income from employment or business. The co-contribution is paid automatically by the ATO into your super fund after you lodge your return — no application required.
5. Use the carry-forward (unused cap) rule
Since 2019-20, if your total super balance is under $500,000, you can carry forward unused concessional cap space from up to 5 previous financial years. This means if you did not use your full $27,500 cap (the previous limit) or $30,000 cap in prior years, that unused space accumulates and can be used before 30 June 2026. Check your available cap space via myGov under the ATO's super section — it shows your exact unused amount. This is a powerful strategy for people who have had years of lower contributions (such as during parental leave or part-time work) and now want to catch up.
6. Review your super fund's insurance and fees
EOFY is a good time to review your super fund's insurance premiums, admin fees, and investment performance. Check if you are paying for duplicate insurance (common if you have multiple super accounts), whether your insurance cover is appropriate for your life stage, and how your fund's returns compare to the ATO's YourSuper comparison tool. Consolidating multiple super accounts into one fund saves on duplicate fees and insurance premiums — you can do this through myGov in minutes. Before consolidating, check if any fund has insurance cover you would lose.
7. Spouse contribution tax offset (before 30 June)
If your spouse earns $40,000 or less, you can contribute up to $3,000 to their super fund and receive a tax offset of up to $540 (18% of the contribution). The spouse must earn under $37,000 for the full offset, with a phase-out between $37,000 and $40,000. The contribution must be a non-concessional (after-tax) contribution and must be received by the spouse's super fund before 30 June. This is one of the few ways to directly boost a low-income partner's retirement savings while receiving a personal tax benefit.
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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.
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