EOFY 2026: The 5 Pay and Entitlements Checks Every Australian Worker Should Do Before June 30

Last financial year, the Fair Work Ombudsman recovered $358 million for more than 249,000 underpaid workers — and that is only the cases that were reported. According to Australian Unions, up to two-thirds of workers are not receiving their full entitlements, costing an estimated $1.35 billion every year.

This EOFY is different. June 30, 2026, marks a once-in-a-generation convergence of changes to superannuation, tax rates, minimum wages, and payroll reporting. Whether you are full-time, part-time, or casual, the next three months are your window to make sure you are not leaving money on the table.

Why EOFY 2026 Matters More Than Usual

Five major changes are converging around June 30 and July 1, 2026:

• Payday Super starts July 1 — the biggest change to superannuation since compulsory super began in 1992
• New income tax cut takes effect July 1 — the rate on $18,201-$45,000 drops from 16% to 15%
• The Annual Wage Review decision is due in June — new minimum rates from July 1
• STP finalisation deadline is July 14 — your employer must lock in your income statement
• The last-ever quarterly super payment is due July 28 — after that, super must be paid every payday

Every employer-focused publication has an EOFY checklist. This is the worker version — five checks, step by step.

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Check 1: Verify Your Super Guarantee Contributions Before June 30

What it is: Your employer must pay super at 12% of your ordinary time earnings (OTE). This is the last financial year where they can pay quarterly. The Q4 payment (April-June) must be received by your fund by 28 July 2026.

The numbers: At the current minimum wage of $24.94/hour full-time, your employer should contribute roughly $148 per week, or $7,713 across the full year. The maximum super contribution base is $62,500 per quarter.

What to do:

1. Log into your super fund’s member portal (AustralianSuper, REST, Hostplus, HESTA, Cbus, etc.)
2. Check the contributions tab for employer payments — you should see Q1, Q2, and Q3 already received
3. Calculate: take your gross ordinary time earnings per quarter and multiply by 0.12 — compare to what your fund shows
4. Check dates — contributions should arrive within 28 days after each quarter ends

If something looks wrong: Contact payroll first. If no response within 14 days, lodge a “Report unpaid super” form with the ATO. They can pursue it on your behalf, including the Superannuation Guarantee Charge which adds interest and an admin fee.

Pro tip: From 1 July 2026, the ATO’s free Small Business Superannuation Clearing House (SBSCH) is closing permanently. If your employer is a small business, they need to have already transitioned to a new super payment method. If contributions suddenly stop appearing in July, this transition is likely the cause — flag it immediately.

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Check 2: Review Your STP Income Statement Before July 14

What it is: Single Touch Payroll (STP) is how your employer reports your pay, tax, and super to the ATO each pay cycle. By 14 July 2026, they must “finalise” this data, making your income statement “Tax ready” in myGov. This pre-fills your tax return — if the figures are wrong, the errors flow straight into your return.

What to do:

1. Log into myGov (my.gov.au) and navigate to ATO > Employment > Income statements
2. Wait for “Tax ready” status — do not lodge your return until it appears
3. Compare every figure against your payslip records:
   • Gross income — total of all payslips should match
   • Tax withheld — total PAYG from payslips should match
   • Super contributions — should reflect 12% of your OTE
4. If you had multiple employers, check each income statement separately

If something looks wrong: Contact your employer before lodging. They can submit corrections through STP software. If they refuse, phone the ATO on 13 28 61.

Pro tip: Keep digital copies of every payslip. If your employer does not provide payslips, that is a breach of the Fair Work Act — employers must provide them within one working day of payment, showing gross/net pay, tax withheld, super, and deductions. A missing payslip is a red flag worth investigating.

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Check 3: Confirm Your Employer Is Ready for Payday Super (Starting July 1)

What it is: From 1 July 2026, employers must pay super at the same time as wages — not quarterly. Weekly pay means weekly super. Contributions must reach your fund within 7 business days of your pay date. This is overwhelmingly positive for workers: your super is invested sooner, compounding returns grow faster, and missed payments are far easier to spot.

The numbers: The SG rate stays at 12%. The ATO has flagged a transitional compliance approach for 2026-27 (PCG 2025/D5), but your entitlement remains the same regardless.

What to do:

1. After your first pay in July, check your super fund within 7-10 business days — a contribution should appear
2. Set calendar reminders for your first three post-July-1 pay cycles
3. Verify your super fund details are correct with your employer — wrong fund name, USI, or member number is the number one cause of “lost” contributions
4. Ask your payroll team directly: “Are we ready for payday super from July 1?”

If something looks wrong: Raise it in writing (email creates a record). Under payday super, the ATO will have near-real-time visibility of contributions, making enforcement faster.

Pro tip: Payday super also ends the “late payment offset” some employers used to reduce super guarantee charges. From July 1, late is late — no offset. If your employer has historically paid super late, this is your opportunity to ensure they are paying on time, every time.

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Check 4: Understand the New Tax Rate and Check Your PAYG Withholding

What it is: From 1 July 2026, the income tax rate on earnings between $18,201 and $45,000 drops from 16% to 15% — a maximum saving of $268 per year if you earn $45,000 or more. The rate is legislated to drop further to 14% from 1 July 2027.

The 2026-27 tax brackets:

Taxable Income	Rate
$0 - $18,200	0% (tax-free threshold)
$18,201 - $45,000	15% (down from 16%)
$45,001 - $135,000	30%
$135,001 - $190,000	37%
$190,001+	45%

What to do:

1. Compare your first July 2026 payslip to your last June payslip — if gross pay is the same, tax withheld should be slightly lower
2. Use the ATO’s tax withheld calculator (ato.gov.au) to verify correct withholding
3. Check your Tax File Declaration is up to date — tax-free threshold claimed with the right employer, HELP debt status current
4. If you have a HELP/HECS debt, check updated repayment thresholds from July 1

If something looks wrong: If July payslips show the old rate, raise it with your employer. They must use updated ATO tax tables from the first pay period on or after 1 July. You will not lose money permanently — it comes back in your tax return — but you deserve accurate withholding now.

Pro tip: The real value of checking PAYG is catching errors that have compounded all year. Compare your total 2025-26 tax withheld against what you should owe using ATO individual income tax rates. You might discover a bigger refund than expected — or that you need to set aside more for a tax bill.

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Check 5: Prepare for the Annual Wage Review — Know Your Current Rate

What it is: The Fair Work Commission’s Annual Wage Review sets the national minimum wage and adjusts rates across all 121 modern awards. Submissions opened in March 2026, hearings run April-May, and the decision is due in June. New rates apply from the first full pay period on or after 1 July 2026. The current national minimum wage is $24.94/hour ($948.10/week), and economists project a 3.0-4.0% increase for 2026-27.

What to do:

1. Find your award using the Fair Work Ombudsman’s “Find my award” tool at fairwork.gov.au
2. Look up your classification level on your payslip or employment contract (e.g., “Level 2”, “Grade 3”)
3. Check your current pay against award rates using the Pay Calculator at calculate.fairwork.gov.au
4. Note your current rate before July 1 — when the decision is announced, calculate what your new rate should be
5. Check your first pay after July 1 to confirm the increase has been applied

If something looks wrong: Raise it in writing. Since 1 January 2025, deliberate wage theft is a criminal offence — penalties of up to $1.65 million for individuals, $8.25 million for companies, and up to 10 years’ imprisonment. Contact the Fair Work Ombudsman on 13 13 94 or lodge an enquiry at fairwork.gov.au.

Pro tip: Award rates are more than a single number. Your entitlements include penalty rates (weekends, public holidays), shift loadings, allowances, and annual leave loading (typically 17.5%). A 3.5% increase on your base rate should also flow through to every derived rate — Saturday rates, public holiday rates, and overtime rates should all increase proportionally.

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What to Do If You Find a Problem

1. Gather evidence — payslips, roster records, bank statements, super fund statements, employment contract
2. Calculate the gap — be specific: “$2,347 in unpaid super for Q3” beats “I think my super is wrong”
3. Raise it in writing — email creates a timestamped record. Be factual: “Based on my OTE of $X, the correct SG contribution should be $Y. My fund shows $Z.”
4. Allow 14 days for your employer to investigate
5. Escalate if needed — Fair Work Ombudsman (13 13 94), ATO for super issues, your union, or small claims tribunal for amounts under $20,000

You are legally protected from retaliation for raising a workplace complaint. If your employer threatens or penalises you for raising a pay issue, that is a separate serious breach of the Fair Work Act.

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Your EOFY 2026 Checklist at a Glance

Check	When	Key Action
Super contributions	Before June 30	Verify Q1-Q3 payments at 12% via your super fund portal
STP income statement	After July 14	Compare myGov income statement to your payslip records
Payday super readiness	First pay after July 1	Confirm super appears within 7 business days of each pay
PAYG withholding	First July payslip	Check tax withheld reflects the new 15% rate
Award rate update	First pay after July 1	Verify base rate and penalty rates reflect the wage review increase

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Take Control of Your EOFY

These five checks take less than an hour combined and could be worth hundreds or thousands of dollars. You deserve every dollar you have earned. Take the time to make sure you are getting it.

Start Your Free Audit — Justiico analyses your pay against your award in minutes. Know your worth.