How to Boost Your Super Before 30 June: Salary Sacrifice, Personal Contributions and Free Government Money (2026)
The end of the financial year is weeks away. If you're an Australian employee who hasn't thought about super since your last employer onboarding form, you're almost certainly leaving money on the table. This guide covers the four main ways to boost your super before 30 June — salary sacrifice, personal deductible contributions, the government co-contribution, and spouse contributions — with real dollar examples so you can see exactly what each strategy is worth.
This guide is general information only and does not constitute financial advice. Superannuation is a long-term investment. Consider your own circumstances and seek professional advice before making financial decisions.
Why the EOFY Deadline Matters for Super
Superannuation contribution caps reset on 1 July each year. Any unused concessional (before-tax) cap from 2025–26 is gone forever — unless you're eligible for catch-up contributions (more on that below). If you haven't maximised your contributions this financial year, the next few weeks are your last chance.
Contributions must be received by your super fund by 30 June — not just deducted from your pay or transferred from your bank. Most super funds recommend making personal contributions by mid-June at the latest to allow for processing time. If you're using salary sacrifice through your employer, confirm the cut-off date with your payroll team — it's often earlier than you'd expect.
The 2025–26 Contribution Caps
Before diving into strategies, here are the caps you need to know:
| Cap Type | 2025–26 Limit | What Counts Towards It |
|---|---|---|
| Concessional | $30,000 | Employer SG (11.5%) + salary sacrifice + personal deductible contributions |
| Non-concessional | $120,000 | After-tax contributions you don't claim as a deduction |
| Catch-up (carry forward) | Up to 5 years of unused concessional cap | Available if your total super balance was under $500,000 on 30 June 2025 |
The most important number for most employees is the $30,000 concessional cap. Your employer's Super Guarantee (SG) contributions already eat into this. On a $100,000 salary, your employer pays $11,500 in SG — leaving you $18,500 of concessional cap space to fill yourself.
Strategy 1: Salary Sacrifice
Salary sacrifice means asking your employer to redirect part of your pre-tax salary into super instead of paying it to you as wages. The redirected amount is taxed at 15% inside super instead of your marginal tax rate.
How it works
- You sign a salary sacrifice agreement with your employer (before the income is earned — you can't sacrifice pay you've already received)
- Your employer deducts the agreed amount from your pre-tax pay each pay cycle and sends it to your super fund along with your SG
- Your taxable income drops by the sacrificed amount, reducing your income tax
- The contribution is taxed at 15% inside super (or 30% if your income plus concessional contributions exceed $250,000)
Worked example: $100,000 salary
| Without Salary Sacrifice | With $10,000 Salary Sacrifice | |
|---|---|---|
| Gross salary | $100,000 | $100,000 |
| Salary sacrifice to super | $0 | $10,000 |
| Taxable income | $100,000 | $90,000 |
| Income tax + Medicare Levy | $24,967 | $21,517 |
| Take-home pay | $75,033 | $68,483 |
| Super contributions tax (15%) | $0 | $1,500 |
| Extra in super (after tax) | $0 | $8,500 |
| Net cost to you | — | $6,550 less take-home pay |
| Net benefit | — | $1,950 more wealth ($8,500 in super – $6,550 less pay) |
You give up $6,550 in take-home pay but gain $8,500 in super — a net wealth increase of $1,950 per year. At higher marginal rates the benefit is even larger.
EOFY timing trap: Salary sacrifice can only apply to future pay periods — you can't retrospectively sacrifice pay you've already earned. If you're setting this up now for the first time, you may only get one or two pay cycles before 30 June. For a bigger impact this financial year, consider a personal deductible contribution instead (Strategy 2).
Strategy 2: Personal Deductible Contributions
Since 1 July 2017, any Australian under 75 can make a personal contribution to super from after-tax money and then claim it as a tax deduction. This achieves the same tax outcome as salary sacrifice but with one huge advantage: you can do it right now, in a lump sum, with money you already have.
How it works
- Transfer money directly to your super fund via BPAY or direct deposit (use the reference number your fund provides)
- Before lodging your tax return, submit a Notice of Intent to Claim a Deduction (Section 290-170 form) to your super fund
- Your super fund acknowledges the notice in writing
- Claim the deduction in your tax return — your taxable income drops by that amount
Critical: If you skip the Notice of Intent, your contribution is treated as non-concessional (after-tax) and you get no tax deduction. You must lodge the notice before submitting your tax return and before rolling the money to another fund. This is the most common mistake people make.
Worked example: topping up your cap
Sarah earns $110,000. Her employer pays SG of $12,650 (11.5%). She has $17,350 of unused concessional cap space ($30,000 – $12,650). In late May, she transfers $17,350 to her super fund via BPAY.
- Tax deduction: $17,350 off her taxable income
- Tax saved: $17,350 × 34.5% (marginal rate including Medicare Levy) = $5,986
- Super contributions tax: $17,350 × 15% = $2,603
- Net tax saving: $5,986 – $2,603 = $3,383
- Amount added to super after 15% tax: $14,748
Sarah's out-of-pocket cost is $17,350, but she gets $5,986 back at tax time and has $14,748 more in super. That's a net wealth gain of $3,383 — for filling in one form and making one BPAY transfer.
Strategy 3: Government Co-Contribution
If your total income is under $60,400 (2025–26), the government will match your after-tax super contributions up to $500 per year — for free. You don't need to apply; the ATO calculates it automatically when you lodge your tax return.
How the co-contribution works
| Your Total Income | Your Non-Concessional Contribution | Government Co-Contribution |
|---|---|---|
| $45,400 or less | $1,000 | $500 (maximum) |
| $52,900 | $1,000 | $250 |
| $60,400 | $1,000 | $0 (phase-out complete) |
Key requirements: you must earn at least 10% of your income from employment (or self-employment), be under 71 at 30 June, lodge a tax return, and the contribution must be non-concessional (i.e. you do not claim it as a tax deduction). This means you can't use Strategy 2 and Strategy 3 on the same dollars — you need to choose one or the other for each portion of your contribution.
Tip for lower-income earners: If your income is under $45,400, the co-contribution is almost always better value than a personal deductible contribution. A $1,000 after-tax contribution gets you $500 from the government — a guaranteed 50% return. No tax deduction comes close to that.
Strategy 4: Spouse Contributions
If your spouse earns under $40,000, you can contribute to their super and claim a tax offset of up to $540. The offset is 18% of the first $3,000 you contribute. Above $37,000 spouse income, the offset phases out, reaching zero at $40,000.
This is particularly useful when one partner is on parental leave, working part-time, or studying — helping to close the superannuation gender gap while reducing the contributing partner's tax bill.
Worked example
James earns $95,000. His partner Mei is on parental leave with no income this financial year. James contributes $3,000 to Mei's super fund.
- Tax offset for James: 18% × $3,000 = $540
- Mei's super grows by: $3,000 (no contributions tax because it's a non-concessional contribution via spouse)
- Bonus: Mei may also qualify for the government co-contribution of up to $500 on these funds, depending on whether she has any assessable income from employment
Catch-Up Contributions: Using Unused Cap Space
If your total super balance was under $500,000 on 30 June 2025, you can carry forward any unused concessional cap from the previous five financial years. This is powerful if you had a lower-income year (parental leave, career break, study) and now have the cash to make it up.
Worked example
David took a year off work in 2023–24 and only used $5,000 of his $27,500 concessional cap that year (the cap was $27,500 before it increased to $30,000 in 2024–25). He now has $22,500 in carried-forward cap from that year alone, on top of his current year's unused cap.
If David earns $130,000 this year and his employer pays $14,950 in SG, he has $15,050 of current-year cap space plus $22,500 carry-forward — a total of $37,550 he could contribute as concessional contributions this year.
At his marginal rate of 39% (including Medicare Levy), the tax saving on $37,550 of deductible contributions would be:
- Tax saved: $37,550 × 39% = $14,645
- Contributions tax: $37,550 × 15% = $5,633
- Net tax benefit: $9,012
How to check your carry-forward balance: Log into myGov → ATO → Super → Carry forward concessional contributions. It shows your unused cap for each of the last five years. Do this before making a large contribution — exceeding the cap triggers excess concessional contributions tax at your marginal rate.
Which Strategy Should You Use?
| Your Situation | Best Strategy | Why |
|---|---|---|
| Income under $45,400 | Government co-contribution | 50% guaranteed return beats any tax deduction at your low marginal rate |
| Income $45,400–$60,400 | Split: co-contribution + personal deductible | Get the partial co-contribution, then deduct additional contributions |
| Income $60,400–$250,000 | Personal deductible contribution or salary sacrifice | Maximum tax saving from the gap between your marginal rate and the 15% super tax |
| Income over $250,000 | Still beneficial, but check Division 293 | Super contributions tax is 30% not 15% — the benefit is smaller but usually still worth it |
| Spouse on low/no income | Spouse contribution + co-contribution | $540 tax offset for you, plus potentially $500 co-contribution for them |
| Had a gap year or career break | Catch-up contributions | Use prior years' unused cap for a larger deduction this year |
The Compounding Effect: Why $5,000 Now Matters More Than You Think
An extra $5,000 contributed to super at age 30 — assuming 7% p.a. net returns — grows to approximately $38,000 by age 60. At age 40, the same contribution grows to about $19,300. At age 50, it becomes $9,800.
The tax saving is immediate, but the compounding effect is where the real wealth is built. Every year you leave concessional cap space unused, you lose both the tax benefit and decades of compound growth.
Common Mistakes to Avoid
1. Contributing too late
Super funds can take 3–5 business days to process contributions. A BPAY transfer on 29 June may not arrive in your fund until early July — putting it in the next financial year and potentially breaching next year's cap instead of this year's. Aim for mid-June at the absolute latest.
2. Forgetting the Notice of Intent
If you make a personal contribution and want to claim it as a tax deduction, you must lodge a valid Notice of Intent to Claim a Deduction with your super fund and receive acknowledgement before lodging your tax return. No notice = no deduction. Most super funds have an online form in their member portal.
3. Exceeding the concessional cap
Remember that your employer's SG contributions count towards the $30,000 cap. If you salary sacrifice and make a personal deductible contribution and your employer pays SG, the total of all three must not exceed $30,000 (plus any carry-forward). Exceeding the cap means the excess is included in your assessable income and taxed at your marginal rate, with an additional charge applied.
4. Not checking your super fund's BPAY details
Each super fund has a unique biller code and reference number. If you use the wrong reference, the contribution may be allocated to another member or returned — and you'll miss the EOFY deadline. Double-check via your fund's app or website.
5. Ignoring Division 293 tax
If your income plus concessional super contributions exceed $250,000, you pay an additional 15% tax on the contributions (Division 293), bringing the total super tax to 30%. It's still usually better than paying your marginal rate of 47% (including Medicare Levy), but the benefit is smaller than at lower income levels. Do the maths before contributing a large lump sum.
Your EOFY Super Checklist
- 1.Check your YTD contributions — log into your super fund or myGov → ATO → Super to see employer SG paid so far this year
- 2.Calculate your remaining cap space — $30,000 minus YTD employer contributions (plus any carry-forward amounts)
- 3.Decide your strategy — personal deductible contribution (quickest for EOFY), salary sacrifice (for ongoing contributions from 1 July), co-contribution, or spouse contribution
- 4.Make the contribution by mid-June — BPAY to your super fund using the correct reference number
- 5.Lodge your Notice of Intent — if claiming a deduction, do this via your super fund's member portal and keep the acknowledgement letter
- 6.Set up salary sacrifice for next year — even if it's too late to maximise this year, arrange ongoing salary sacrifice with your employer starting from the first pay period in July
- 7.Confirm receipt — check your super fund statement or online account in early July to verify the contribution was received in the 2025–26 financial year
Frequently Asked Questions
Can I salary sacrifice and make personal deductible contributions?
Yes. Both count towards the same $30,000 concessional cap, so just make sure the total (including employer SG) doesn't exceed the cap.
What if I accidentally exceed the concessional cap?
The excess amount is included in your assessable income and taxed at your marginal rate. You also pay an Excess Concessional Contributions Charge (essentially interest on the tax you should have paid). The ATO will send you a determination — you can either pay the extra tax from your own funds or elect to release the amount from your super fund.
Is it better to pay off my mortgage or contribute to super?
It depends on your mortgage rate, marginal tax rate, and age. As a rough guide: if you're under 50 and your marginal rate is 34.5% or higher, maximising concessional super contributions typically builds more wealth over time than extra mortgage repayments — because the tax saving is immediate and the compounding is tax-advantaged. If you're over 50 or on a lower marginal rate, extra mortgage repayments may be more valuable since you have less time for compounding.
I'm a contractor — can I still do this?
If you're employed via a contract (PAYG), your employer pays SG and you can salary sacrifice. If you're a sole trader or operating through a company, you can still make personal deductible contributions — see our sole trader super guide for details.
Can I access this money before retirement?
Generally no. Super is preserved until you reach your preservation age (60 for most people) and meet a condition of release. Early access is only available in very limited circumstances — severe financial hardship, compassionate grounds, terminal illness, or through the First Home Super Saver Scheme (FHSS) for first home buyers. Don't contribute money you might need before then.
The Bottom Line
Most Australian employees have unused concessional cap space sitting there every year. Filling that space before 30 June costs you less than you think (because of the tax saving) and adds more to your retirement than you'd expect (because of compounding at concessional tax rates).
The steps are straightforward: check your cap space, make a BPAY contribution or set up salary sacrifice, lodge your Notice of Intent, and confirm receipt. The whole process takes less than an hour. The difference it makes over 20 or 30 years is measured in hundreds of thousands of dollars.
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