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Your EOFY super checklist before 30 June 2026

If you want to top up your super before the end of the 2025-26 financial year, the main traps are cap limits, timing, and paperwork. Here is a practical Australian guide to what to check before 30 June 2026.

Published by DollarData Team on 2026-05-11.

Sources, dates and corrections follow Dolla's Editorial Standards.

Your EOFY super checklist before 30 June 2026

If you are thinking about topping up your super before the end of the financial year, May and June are the right time to get organised. The opportunity can be worthwhile, but the usual mistakes are simple ones: misreading your contribution caps, forgetting that employer super already uses part of your limit, or leaving the transfer too late for your fund to receive it by 30 June 2026.

This guide walks through the practical checks that matter most for the 2025-26 financial year so you can make a cleaner decision before the deadline.

1. Start with your concessional cap, not the amount you want to contribute

For 2025-26, the general concessional contributions cap is $30,000, according to the ATO contributions caps page.

That cap includes more than just extra voluntary contributions. It also includes:

  • your employer super guarantee contributions
  • any salary sacrifice contributions
  • any personal super contributions that you later claim as a tax deduction

This is where people get caught. A planned top-up can look safe until you remember that your employer has already been contributing across the year.

The timing matters even more now because Moneysmart says employers must pay at least 12% of ordinary time earnings into super, and those employer contributions count toward the same concessional cap.

Before adding anything extra, check:

  • how much employer super has already landed in your fund this financial year
  • whether any salary sacrifice is already running
  • how much concessional cap space is genuinely left

2. If you are using salary sacrifice, check whether there is still enough runway

Salary sacrifice can still be useful late in the financial year, but by mid-May there are only a limited number of pay cycles left before 30 June 2026. If payroll timing is tight, a personal contribution followed by a deduction claim may be more practical for some people.

The tax treatment is different from ordinary take-home pay. Moneysmart explains that concessional contributions are generally taxed at 15% inside super, which may be lower than your marginal income tax rate.

That does not mean bigger is always better. If you go over the concessional cap, the extra amount can create tax and admin friction you were probably trying to avoid in the first place.

3. Do not forget the carry-forward rule if your balance is under the threshold

If your total super balance was under $500,000 at 30 June of the previous financial year, you may be able to use unused concessional cap amounts from the previous 5 years. Both the ATO total super balance guidance and Moneysmart point to this rule.

This is one of the most useful EOFY opportunities because it can let you contribute more than the standard $30,000 concessional cap if you are eligible.

It can be especially relevant if:

  • your income is higher this year than it was in earlier years
  • you paused extra contributions during a tight cash flow period
  • you sold an asset or had a one-off income spike and want to use super more efficiently

If you are relying on carry-forward amounts, check the ATO record rather than estimating from memory. This is an area where rough maths can go wrong quickly.

4. After-tax contributions can still make sense, but the cap is separate

If you are contributing from money that has already been taxed and you do not plan to claim a deduction, you are dealing with the non-concessional cap instead.

For 2025-26, the ATO says the annual non-concessional cap is $120,000.

Moneysmart notes that some people may be able to use the bring-forward rule to contribute up to 3 years of after-tax caps in one year, subject to age and total super balance rules.

This path can make sense if:

  • you have cash savings you want to move into a lower-tax environment
  • you have already used your concessional cap
  • you want to boost retirement savings without changing your payroll settings

The important point is that the concessional and non-concessional caps are different buckets. Mixing them up is an easy way to make an expensive mistake.

5. Lower and middle income earners should check the government top-ups

EOFY super planning is not only for high earners.

The ATO government contributions page says the 2025-26 super co-contribution can be worth up to $500, with a lower income threshold of $47,488 and a higher income threshold of $62,488.

That can be relevant if you make an eligible after-tax personal contribution and your income is in the qualifying range.

Moneysmart also notes that if you earn $37,000 or less, you may receive the low income super tax offset, worth up to $500 a year.

For some households, this is the most practical EOFY win available because even a modest contribution can attract extra support.

6. Timing matters more than intention

This is the part people leave too late.

The ATO is clear that contributions count in the financial year your super fund receives them, not when you decide to make them. Its guidance on the non-concessional cap says you should make sure the fund receives your contribution by 30 June and allow for BPAY or transfer delays.

The ATO says the same thing in its super co-contribution guidance: your personal contribution must reach the fund by 30 June to count for that financial year.

In practical terms:

  • do not assume a payment made on 30 June counts automatically
  • check how your super fund processes BPAY, bank transfer, and direct debit payments
  • leave buffer time if someone else is arranging the contribution for you

If you want the contribution counted in 2025-26, aim earlier than the last day.

7. If you plan to claim a deduction, finish the paperwork properly

A personal contribution does not become a deductible concessional contribution just because you intended it that way.

Moneysmart explains that before claiming a deduction, you must notify your fund using the ATO notice of intent process.

The ATO also notes in its personal super contribution deduction guidance that contributions need to be received before 1 July to be claimed for that year.

This is the kind of admin step that gets forgotten because the money movement feels like the main event. It is not. If the paperwork is wrong or late, the tax result can change.

A simple EOFY super decision framework

If you want to keep this practical, work through these questions in order:

  1. How much concessional cap space is left after employer super and any salary sacrifice already paid in 2025-26?
  2. Is carry-forward available because your total super balance was under $500,000 at 30 June 2025?
  3. Would an after-tax contribution make more sense than trying to squeeze more through payroll?
  4. Could you qualify for the super co-contribution or LISTO?
  5. Can the fund actually receive the contribution before 30 June 2026?
  6. If you want a tax deduction, have you allowed time to complete the notice of intent correctly?

The practical next step

Open your super fund and payroll records this week, not in the last few days of June. Confirm how much employer super has already hit your account, check how much concessional headroom is left, and decide whether you are making a concessional or non-concessional contribution. If you are unsure which path fits your situation, this is one of those cases where a quick check with your fund, accountant, or licensed financial adviser can prevent a messy EOFY mistake.