EOFY Super Contribution Deadline 2025-26: Last Day to Top Up Before 30 June

General information only. This is not tax or financial advice. Consult a registered tax agent for advice specific to your situation.

Super contributions that miss the 30 June deadline cannot be counted in the 2025-26 financial year. That sounds obvious, but the practical timing is tighter than most people expect. Funds need to receive the money, not just have it sent.

Concessional contributions cap: $30,000

The concessional (before-tax) contributions cap for 2025-26 is $30,000. This cap covers:

• Employer super guarantee (SG) contributions
• Salary sacrifice amounts
• Personal contributions you claim as a tax deduction

If you exceed the cap, the excess is included in your assessable income and taxed at your marginal rate (with a 15% tax offset for the contributions tax already paid by the fund).

Non-concessional contributions cap: $120,000

The non-concessional (after-tax) contributions cap for 2025-26 is $120,000. These contributions are not tax deductible but grow in the concessional super tax environment.

• If you are under 75, you may be able to use the bring-forward rule to contribute up to $360,000 over three years
• The bring-forward rule is available if your total super balance was under $1.9 million at the previous 30 June
• Exceeding the non-concessional cap triggers excess contributions tax — the ATO will give you a choice to withdraw the excess or leave it in and pay additional tax

Carry-forward unused concessional cap

If your total super balance was under $500,000 at the previous 30 June, you can carry forward unused concessional cap amounts from up to five prior years (starting from 2018-19).

This is one of the most effective EOFY strategies for people who have not maximised their concessional contributions every year. You can check your available carry-forward amount via myGov or by contacting your fund.

• Example: If you contributed $25,000 in concessional contributions last year against a $30,000 cap, you have $5,000 in unused cap to carry forward
• The oldest unused amounts expire first (five-year rolling window)
• You still need to check your total super balance threshold each year

Personal deductible contributions: Notice of Intent

If you make a personal contribution and want to claim it as a tax deduction (making it a concessional contribution), you must lodge a Notice of Intent to Claim a Deduction with your super fund.

• The notice must be lodged before you lodge your tax return for the year
• The notice must also be lodged before the contribution is rolled over, withdrawn, or starts a pension
• Your fund must acknowledge the notice in writing before it is valid
• There is no ATO-prescribed form, but most funds have their own version

Employer SG cut-off

The super guarantee rate for 2025-26 is 12% of ordinary time earnings. Employers must pay SG at least quarterly, but the payment must be received by the fund by the due date.

For employees wanting to maximise their own top-up contributions, the employer SG amount counts toward your $30,000 concessional cap. Check what your employer has contributed year-to-date before deciding how much to add.

Action items before 30 June

• Check your year-to-date concessional contributions via myGov or your super fund
• Calculate available carry-forward cap if your balance is under $500,000
• Make personal contributions early enough for the fund to receive and process them before 30 June (allow at least 3-5 business days, more for BPAY)
• If claiming a personal deduction, prepare and lodge a Notice of Intent with your fund before lodging your return
• Confirm any salary sacrifice arrangements are processed in time for the final June pay run
• Check non-concessional contributions if making after-tax top-ups

Key dates

• 30 June 2026 — Contributions must be received by your fund by this date to count in 2025-26. This is not the date you initiate the transfer.
• 28 July 2026 — Employer Q4 SG due date (still counts as 2025-26 for the employer deduction under the SG rules).

Next step

• Model long-term super outcomes with the Superannuation Calculator
• Compare salary sacrifice versus take-home pay with the Salary Sacrifice Calculator

This is general information only. Rules and thresholds can change. Check with the ATO or a registered tax agent for your specific situation.