{"id":39566,"date":"2026-06-29T12:29:00","date_gmt":"2026-06-29T02:29:00","guid":{"rendered":"https:\/\/www.fuserecruitment.com\/?p=39566"},"modified":"2026-06-30T08:22:15","modified_gmt":"2026-06-29T22:22:15","slug":"eofy-employer-checklist-australia-2026-what-to-do-before-and-after-30-june","status":"publish","type":"post","link":"https:\/\/www.fuserecruitment.com\/blogs\/eofy-employer-checklist-australia-2026-what-to-do-before-and-after-30-june\/","title":{"rendered":"EOFY Employer Checklist Australia 2026: What to Do Before and After 30 June"},"content":{"rendered":"

The end of the 2025-26\u00a0financial year\u00a0brings a cluster of payroll and compliance obligations into a tight four-week window. Between late June and late July 2026, employers must\u00a0finalise\u00a0super, lodge Single Touch Payroll (STP) data, reconcile PAYG withholding, and lodge the June quarter activity statement. The same window marks the start of Payday Super on 1 July 2026.<\/span>\u00a0<\/span><\/p>\n

Missing a deadline can trigger penalties, delay employees’ tax returns, and carry compliance exposure into the new\u00a0financial year. This checklist sets out what\u00a0to\u00a0action before and after 30 June 2026, with the key dates first.<\/span>\u00a0<\/span><\/p>\n

What are the key EOFY dates for employers in 2026?<\/span>\u00a0<\/span><\/h2>\n

These\u00a0<\/span>obligations<\/span><\/a>\u00a0fall in the June to July 2026 window. Most employers will need\u00a0to action\u00a0all of them.<\/span>\u00a0<\/span><\/p>\n

\"\"<\/span><\/p>\n

What do employers need to do about super before and after 30 June 2026?<\/span>\u00a0<\/span><\/h2>\n

Two separate super deadlines apply this EOFY, and they serve different purposes.\u00a0To claim a tax deduction in the 2025-26 financial year, your April-June super contributions must be received by the fund before 30 June 2026.\u00a0To meet your super\u00a0guarantee\u00a0obligation and avoid the super\u00a0guarantee\u00a0charge, the same quarter must be received by the fund by 28 July 2026.<\/span>\u00a0<\/span><\/p>\n

Clearing houses\u00a0take\u00a0time to process, so allow several business days before each cut-off rather than\u00a0paying on\u00a0the deadline. If you use the\u00a0<\/span>Small Business Super Clearing House<\/span><\/a>, it closed to\u00a0new users\u00a0on 1 October\u00a02025\u00a0and existing users have access only until 30 June 2026. You will need an alternative in place before the new\u00a0financial year.<\/span>\u00a0<\/span><\/p>\n

From 1 July 2026,\u00a0<\/span>Payday Super<\/span><\/a>\u00a0changes the rules entirely. Super guarantee contributions must reach each employee’s fund within 7 business days of payday, replacing the quarterly cycle. The rate\u00a0remains\u00a012 per cent. Your first July pay run triggers the new\u00a0timeframe, so payroll systems, clearing house arrangements, and employee fund details should be confirmed before then.<\/span>\u00a0<\/span><\/p>\n

How do employers\u00a0finalise\u00a0Single Touch Payroll for 2025-26?<\/span>\u00a0<\/span><\/h2>\n

STP finalisation<\/span><\/a>\u00a0tells the ATO that your payroll reporting is complete for the year. For most employees, the declaration is due by 14 July 2026. Once lodged, it marks each employee’s income statement as ‘tax ready’ in\u00a0myGov\u00a0so they can lodge their return. Closely held payees, such as directors and family members, have until 30 September 2026.<\/span>\u00a0<\/span><\/p>\n

Before you\u00a0finalise, reconcile your year-to-date figures. Check that gross wages, PAYG withholding, and super reported through STP\u00a0match\u00a0your accounting records, and correct any discrepancies first. Every employee paid during the year must be included, including casuals and staff\u00a0terminated\u00a0mid-year. Overlooking terminated employees is a common error that leaves their income statements\u00a0unfinalised.<\/span>\u00a0<\/span><\/p>\n

What are the PAYG withholding and BAS obligations at EOFY?<\/span>\u00a0<\/span><\/h2>\n

Your June quarter business activity statement is due on 28 July 2026. Before lodging, reconcile\u00a0<\/span>PAYG withholding<\/span><\/a>\u00a0for the year against your payroll records and STP\u00a0reports\u00a0so the figures align.<\/span>\u00a0<\/span><\/p>\n

PAYG withholding also carries personal risk for company directors. Where withheld amounts or super are not paid to the ATO, directors can be made personally liable through a Director Penalty Notice. Reconciling and paying on time removes that exposure heading into FY2026-27.<\/span>\u00a0<\/span><\/p>\n

Using your EOFY headcount review to plan FY2026-27 hiring<\/span>\u00a0<\/span><\/h2>\n

EOFY is when most workforce restructuring decisions are made. Headcount reviews, role changes, and new-year hiring plans are\u00a0finalised\u00a0alongside the compliance tasks above. It is the natural point to assess whether your team structure matches where the business is heading.<\/span>\u00a0<\/span><\/p>\n

A few questions are worth working through now: which roles were stretched over the past year, where did contractor or casual reliance signal a permanent need, and what capability gaps will limit growth ahead? Mapping these against your FY2026-27 plan turns a compliance exercise into a workforce planning one.<\/span>\u00a0<\/span><\/p>\n

As your team works through EOFY obligations, it is also the right time to assess whether your headcount is right for FY27. Fuse works with employers across insurance, infrastructure, renewables, manufacturing, and financial services to build capable, compliant teams.<\/span>\u00a0<\/span><\/p>\n

Frequently asked questions<\/span>\u00a0<\/span><\/h2>\n

What do employers need to do before 30 June 2026?\u00a0<\/span>\u00a0<\/span><\/p>\n

Pay April-June super so it is received before year-end to claim a FY2025-26 deduction, transition off the SBSCH if you use it, and prepare payroll systems for Payday Super on 1 July. Reconciling payroll records ahead of STP\u00a0finalisation\u00a0also belongs here.<\/span>\u00a0<\/span><\/p>\n

What is the STP\u00a0finalisation\u00a0deadline for 2026?\u00a0<\/span>\u00a0<\/span><\/h3>\n

For most employees, STP\u00a0finalisation\u00a0is due by 14 July 2026. Closely held payees, such as directors and family members, have until 30 September 2026.\u00a0Finalising\u00a0marks income statements as ‘tax ready’ in\u00a0myGov.<\/span>\u00a0<\/span><\/p>\n

When is Q4 super due in 2026?\u00a0<\/span>\u00a0<\/span><\/h3>\n

The April-June 2026 super guarantee must be received by employees’ funds by 28 July 2026 to be on time. To claim the deduction in FY2025-26, contributions must be received before 30 June 2026.<\/span>\u00a0<\/span><\/p>\n

When does Payday Super start?\u00a0<\/span>\u00a0<\/span><\/h3>\n

Payday Super begins on 1 July 2026<\/a>. Super must then\u00a0reach\u00a0each employee’s fund within 7 business days of payday, replacing the quarterly cycle. The super\u00a0guarantee\u00a0rate stays at 12 per cent.<\/span>\u00a0<\/span><\/p>\n

Ready to start your FY2026-27 workforce plan?<\/span>\u00a0<\/span><\/h2>\n

Once the compliance work is behind you, that same EOFY review becomes the clearest picture you will get of what your team needs next. You do not have to work through those questions alone.\u00a0<\/span>\u00a0<\/span><\/p>\n

Fuse works with employers across insurance, infrastructure, renewables, manufacturing, and financial services, and what sets us apart is that we understand the pressures behind the hiring, from budget cycles to compliance obligations to the lead times the hardest roles carry.\u00a0<\/span>\u00a0<\/span><\/p>\n

The strongest next step is a short conversation about the year ahead, so you head into FY2026-27 knowing what to hire, when to start, and what it will cost. Speak with Fuse today<\/a> and start the new\u00a0financial year\u00a0with your workforce plan in motion.<\/span>\u00a0<\/span><\/p>\n

This article is general information only and does not constitute financial or tax advice. For your situation, check the\u00a0<\/span><\/i>ATO<\/span><\/i><\/a>\u00a0or a registered tax or financial adviser. The Fair Work Ombudsman also\u00a0summarises\u00a0the\u00a0<\/span><\/i>new rules and employer obligations<\/span><\/i><\/a>.<\/span><\/i>\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

The end of the 2025-26\u00a0financial year\u00a0brings a cluster of payroll and compliance obligations into a tight four-week window. Between late June and late July 2026, employers must\u00a0finalise\u00a0super, lodge Single Touch Payroll (STP) data, reconcile PAYG withholding, and lodge the June quarter activity statement. The same window marks the start of Payday Super on 1 July…<\/p>\n","protected":false},"author":20,"featured_media":39570,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","footnotes":""},"categories":[105],"tags":[],"class_list":["post-39566","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-employer"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.fuserecruitment.com\/af-api\/wp\/v2\/posts\/39566","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fuserecruitment.com\/af-api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fuserecruitment.com\/af-api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fuserecruitment.com\/af-api\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fuserecruitment.com\/af-api\/wp\/v2\/comments?post=39566"}],"version-history":[{"count":5,"href":"https:\/\/www.fuserecruitment.com\/af-api\/wp\/v2\/posts\/39566\/revisions"}],"predecessor-version":[{"id":39632,"href":"https:\/\/www.fuserecruitment.com\/af-api\/wp\/v2\/posts\/39566\/revisions\/39632"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fuserecruitment.com\/af-api\/wp\/v2\/media\/39570"}],"wp:attachment":[{"href":"https:\/\/www.fuserecruitment.com\/af-api\/wp\/v2\/media?parent=39566"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fuserecruitment.com\/af-api\/wp\/v2\/categories?post=39566"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fuserecruitment.com\/af-api\/wp\/v2\/tags?post=39566"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}