Any advice on this site is general in nature only and has not been tailored to your personal objectives, financial situation and needs. Please seek personal advice prior to acting on this information. Before acting on this advice, consider its appropriateness to your objectives, financial situation and needs.
EOFY Super Contribution Strategy for High-Income Professionals and Business Owners
The 30 June deadline is one of the most consequential dates on the financial calendar for anyone earning above $150,000. Every dollar of unused contribution capacity that expires at the end of the financial year is a permanent loss of tax efficiency. For high-income professionals and business owners, the difference between a well-timed contribution strategy and a missed deadline can compound to hundreds of thousands of dollars over a working career.
This page sets out the core EOFY superannuation contribution strategies available in the 2025-26 financial year, including concessional contributions and salary sacrifice, the carry forward (unused cap) rules, the bring forward rule for non-concessional contributions, and spouse contribution strategies. It also covers the expected changes taking effect from 1 July 2026 (pending ATO confirmation), so you can plan both sides of the financial year boundary.
Why the 30 June Deadline Matters
Superannuation contribution caps operate on a strict financial year basis. Contributions must be received by your fund before midnight on 30 June to count towards the current year’s cap. Contributions received after that date fall into the following financial year regardless of when they were initiated.
For salary sacrifice arrangements, the critical date is when the contribution is received by the fund, not when the payroll instruction is given. BPAY and electronic transfers initiated in the final days of June may not clear in time. If you are making a large voluntary contribution, the safest approach is to have it received by your fund no later than the third week of June.
Illustrative Scenario
This is an illustrative example for educational purposes only. Actual outcomes will vary.
A surgeon earning $480,000 per annum receives employer SG calculated on the maximum super contribution base of $62,500 per quarter, not on her full salary. This is the ATO’s quarterly cap on the salary base for which employers are required to pay SG. At the 2025-26 SG rate of 12%, four quarters at $62,500 produces exactly $30,000 in employer contributions, which uses the entire concessional cap for the year. She cannot make additional salary sacrifice or personal deductible contributions in 2025-26 without triggering excess concessional contributions tax.
Her EOFY strategy therefore focuses on carry forward. If her total superannuation balance was below $500,000 on 30 June 2025, she can access unused concessional cap amounts from prior years. In 2024-25 the SG rate was 11.5% and the maximum contribution base produced maximum employer SG of $28,644 against a cap of $30,000, leaving $1,356 unused. In 2023-24 the cap was $27,500 and maximum SG was approximately $26,497, leaving approximately $1,003 unused. A review of her ATO online services account will confirm her exact carry forward balance across all five eligible years, which she can contribute as a personal deductible contribution before 30 June.
This is an illustrative example for educational purposes only. Actual outcomes will vary based on employment terms, quarterly earnings, and contribution history.
Concessional Contributions and Salary Sacrifice
The concessional contributions cap for the 2025-26 financial year is $30,000. This cap includes employer super guarantee contributions (now 12% of ordinary time earnings), salary sacrifice amounts, and any personal contributions for which you claim a tax deduction. All concessional contributions across all funds are aggregated towards this single cap.
For the 2026-27 financial year, the concessional contributions cap is expected to increase to $32,500, based on AWOTE indexation data published by the ABS in February 2026 (pending ATO publication). This would mean an additional $2,500 of pre-tax contribution capacity from 1 July 2026.
Salary sacrifice is the most common method for maximising concessional contributions for employees. The arrangement directs a portion of pre-tax salary into superannuation, reducing assessable income. For business owners, personal deductible contributions offer the same tax benefit: you contribute from your own funds and claim a deduction via a notice of intent to claim lodged with your fund before lodging your tax return (or before rolling over or withdrawing the funds).
Illustrative Scenario
This is an illustrative example for educational purposes only. Actual outcomes will vary.
A law firm partner earning $350,000 through a combination of partnership distributions and salary has received $7,500 in employer super guarantee this quarter. With a full-year SG estimate of $30,000, she is already close to the concessional cap. Any additional salary sacrifice this financial year would risk exceeding the cap and triggering excess concessional contributions tax. The correct approach is to verify year-to-date concessional contributions via ATO online services before making further contributions.
Carry Forward Unused Concessional Cap Amounts
Since 1 July 2018, unused concessional contribution cap amounts accumulate on a rolling five-year basis. If your total superannuation balance was below $500,000 on 30 June of the previous financial year, you can access unused cap amounts from up to five prior years in addition to the current year’s cap.
Unused amounts expire after five years. In the 2025-26 financial year, the oldest available unused cap is from 2020-21. Any unused cap from 2019-20 expired at the end of 2024-25. The oldest unused amounts are applied first.
| Financial Year | Annual Cap | Contributions Made | Unused Cap |
|---|---|---|---|
| 2020-21 | $25,000 | $15,000 | $10,000 |
| 2021-22 | $27,500 | $20,000 | $7,500 |
| 2022-23 | $27,500 | $20,000 | $7,500 |
| 2023-24 | $27,500 | $20,000 | $7,500 |
| 2024-25 | $30,000 | $27,500 | $2,500 |
| Total unused | $35,000 |
In this example, the professional has $35,000 in accumulated unused concessional cap amounts. Combined with the 2025-26 cap of $30,000, the maximum concessional contribution for the year is $65,000, provided the total superannuation balance was below $500,000 on 30 June 2025. Note the 2023-24 cap of $27,500 (not $30,000) applies to that year.
If you hold your superannuation in a self-managed super fund, contribution timing and fund receipt dates require additional attention. See our SMSF Strategy page for SMSF-specific considerations.
Bring Forward Rule for Non-Concessional Contributions
The bring forward rule allows individuals under 75 to contribute up to three years of non-concessional (after-tax) contributions in a single financial year. For 2025-26, the annual non-concessional cap is $120,000, and the maximum three-year bring forward amount is $360,000.
Eligibility for the full three-year bring forward requires a total superannuation balance below $1,760,000 on 30 June of the previous financial year.
| TSB on 30 June 2025 | Bring Forward Period | Maximum NCC |
|---|---|---|
| Below $1,760,000 | 3 years (full bring forward) | $360,000 |
| $1,760,000 to $1,880,000 | 2 years | $240,000 |
| $1,880,000 to $2,000,000 | Current year only | $120,000 |
| $2,000,000 or above | Nil | Nil |
Changes from 1 July 2026
From 1 July 2026, the non-concessional contributions cap will increase to $130,000 per year, and the three-year bring forward amount will increase to $390,000 for eligible individuals. The general transfer balance cap will also increase to $2,100,000, which will adjust the total superannuation balance thresholds for bring forward eligibility.
If you are considering a large non-concessional contribution and your total superannuation balance is near the current thresholds, it may be worth comparing the outcome of contributing before 30 June 2026 against waiting until July 2026, when higher caps and thresholds apply. This comparison requires careful modelling specific to your circumstances.
Spouse Contributions
Spouse contributions allow you to contribute to your spouse’s superannuation from your after-tax income. If your spouse’s assessable income, reportable fringe benefits, and total reportable superannuation contributions are $37,000 or below, a tax offset of up to $540 may be available. The tax offset reduces once your spouse’s income exceeds $37,000 and phases out completely when it reaches $40,000.
For couples where one spouse has taken a career break, reduced hours, or stepped away from paid employment, spouse contributions can be an effective way to maintain superannuation accumulation during periods of lower income. The receiving spouse’s total superannuation balance must be below the general transfer balance cap ($2,000,000 for 2025-26) for non-concessional contribution eligibility.
Superannuation contributions interact with insurance held inside super. If your fund pays insurance premiums from your account, those premiums reduce the balance available for investment but are not counted towards contribution caps. Review your insurance structure before making large contributions. See our Risk Insurance Strategy page for guidance on structuring insurance inside and outside super.
The Build MyWealth Five-Point EOFY Super Contribution Diagnostic
Before 30 June each year, Build MyWealth applies a structured review to ensure no contribution opportunity is missed and no cap is inadvertently breached.
- Year-to-date concessional contribution audit: Verify total concessional contributions received by all funds against the $30,000 cap, including employer SG, salary sacrifice, and any personal deductible contributions already made.
- Carry forward eligibility check: Confirm total superannuation balance was below $500,000 on 30 June 2025 and calculate the aggregate unused concessional cap amounts from 2020-21 through 2024-25.
- Non-concessional capacity and bring forward assessment: Determine whether any non-concessional contribution room exists based on total superannuation balance and whether a bring forward arrangement has already been triggered in a prior year.
- Spouse contribution and tax offset review: Assess whether the lower-income spouse’s income profile supports a spouse contribution tax offset, and whether the receiving spouse has non-concessional cap room available.
- Fund receipt and timing confirmation: Confirm the contribution will be received by the fund before 30 June, allowing for BPAY and electronic transfer processing times, and ensure any notice of intent to claim a deduction is correctly prepared.
Sangram Rana is an IFA Excellence Awards finalist: Risk Adviser of the Year 2022, 2023, and 2025, SMSF Adviser of the Year 2022 and 2023, and Client Outcome of the Year 2022. Published in the Australian Financial Review, Money and Life, SmartCompany, Professional Planner, Life Insurance Guide, CommBank Brighter Magazine, and Benefolk. Corporate Authorised Representative, Lifespan Financial Planning AFSL 229892.
For the 2025–26 EOFY countdown with Division 296 interaction and specific deadlines, see our EOFY Countdown 2026 page.
Review Your EOFY Super Position Before 30 June
Or call 03 7034 4888
Frequently Asked Questions
The concessional contributions cap for the 2025-26 financial year is $30,000. This cap includes employer super guarantee contributions, salary sacrifice amounts, and personal contributions claimed as a tax deduction. The cap will increase to $32,500 from 1 July 2026.
Excess concessional contributions are 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). The ATO will issue an excess concessional contributions determination, and you can elect to release up to 85% of the excess from your fund.
If your total superannuation balance was below $500,000 on 30 June of the previous financial year, you can access unused concessional cap amounts from up to five prior financial years. Unused amounts expire after five years and the oldest amounts are applied first.
The concessional contributions cap for 2023-24 was $27,500. This is relevant when calculating carry forward amounts, as unused capacity from that year is based on the $27,500 cap, not the current $30,000 cap.
The annual non-concessional contributions cap for 2025-26 is $120,000. Under the bring forward rule, eligible individuals under 75 with a total superannuation balance below $1,760,000 may contribute up to $360,000 in a single year.
For the 2025-26 financial year, your total superannuation balance must have been below $1,760,000 on 30 June 2025 to access the full three-year bring forward of $360,000. This threshold is not $1,880,000, which is the two-year bring forward limit.
Yes. From 1 July 2026, the concessional contributions cap increases to $32,500 and the non-concessional contributions cap increases to $130,000. The three-year bring forward amount will be $390,000 for eligible individuals. The general transfer balance cap increases to $2,100,000.
Salary sacrifice redirects pre-tax salary into superannuation, where it is taxed at 15% as a concessional contribution rather than at your marginal income tax rate. For someone earning above $190,000, this represents a tax saving of up to 32 cents per dollar sacrificed (47% marginal rate minus 15% contributions tax).
Yes. Business owners can make personal contributions to super and claim a tax deduction by lodging a valid notice of intent to claim with their fund. The notice must be lodged before the earlier of: lodging the income tax return for that year, or the end of the financial year following the year the contribution was made.
Contributions must be received by your super fund before 30 June. The relevant date is when the fund receives the money, not when you initiate the transfer. Allow at least five business days for electronic transfers and BPAY to clear.
Yes. You can make after-tax contributions to your spouse’s super. A tax offset of up to $540 may be available if your spouse’s assessable income plus reportable fringe benefits and reportable superannuation contributions is below $40,000. The offset phases out between $37,000 and $40,000.
Log in to myGov, go to ATO online services, select Super, then Information, then Concessional contributions. Your unused cap amounts from each financial year will be displayed. Your tax agent can also access this information on your behalf.
Yes. The super guarantee rate is 12% of ordinary time earnings from 1 July 2025. These employer contributions count towards your $30,000 concessional cap, along with any salary sacrifice and personal deductible contributions.
Division 293 imposes an additional 15% tax on concessional contributions for individuals whose combined income and concessional contributions exceed $250,000. This brings the total contributions tax to 30% on the portion above the $250,000 threshold.
This depends on your specific circumstances, including your current total superannuation balance, your eligibility for carry forward or bring forward amounts, and whether the higher caps from 1 July 2026 would provide a better outcome. This comparison requires individual modelling and is the type of question best addressed in a personal advice conversation.
Maximise Your Super Before 30 June
Or call 03 7034 4888
This content reflects legislation and ATO rates as at March 2026. The 2026-27 contribution caps referenced are based on AWOTE indexation data published by the ABS in February 2026, pending formal ATO confirmation. Subject to change pending further legislative or regulatory development.