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 full 3-year bring-forward is available if your total super balance was under $1.76 million at the previous 30 June; between $1.76m and $1.88m gives a 2-year bring-forward ($240,000), and between $1.88m and $2.0m limits you to the standard 1-year cap ($120,000, no bring-forward). At $2.0 million or more your non-concessional cap is nil.
• 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. For 2025-26, employers still paid SG at least quarterly, with the payment required to be received by the fund by the due date — this was the last year of the quarterly system before Payday Super replaced it for paydays from 1 July 2026, requiring contributions within 7 business days of each payday.

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.