Key Cut-Off Dates for June 2025

Posted by

Rebecca Garnsey

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Superannuation

As the end of the 2024–25 financial year approaches, it’s critical to ensure that your superannuation contributions are made on time to secure deductions for the 2025 income tax year. Below are the essential super cut-off dates and other important upcoming payroll deadlines you need to be aware of:

Key Super Contribution Deadlines – June 2025

For Individuals:

• Australian Super – Personal Contributions:
  Contributions must be received by Australian Super by 23 June 2025 if you wish to claim a tax deduction in your 2025 return.

For Employers:

To claim a deduction for super contributions in the 2024–25 financial year, payments must reach the employee’s super fund by 30 June 2025 – even though the legal deadline for the April–June 2025 quarter is 28 July 2025.

Super processing cut-offs by clearing house:

• Xero Auto Super – Pay by 14 June 2025

• Beam (KeyPay, QuickBooks, Employment Hero) – Pay by 20 June 2025

• ATO SBSCH – Must be received by 30 June 2025

Family Assistance Deadlines

If you or your partner receive Child Care Subsidy or Family Tax Benefit from Services Australia, you must lodge your 2023–24 tax return by 30 June 2025, regardless of any ATO deferrals.

Super Guarantee Rate Increase – 1 July 2025

From 1 July 2025, the Super Guarantee (SG) rate will increase to 12% (up from 11.5%). Most payroll software providers should update this automatically, but it’s best to double check when running your first pay cycle for 2025–26.

Looking Ahead – Payday Super Is Coming

With the recent election concluded, Payday Super is officially coming.

From 1 July 2026, employers must pay super at the same time as wages. This reform aims to ensure timely super payments.

The ATO’s SBSCH will be retired. Start reviewing your payroll systems now to prepare.

Learn more: Payday Superannuation | ATO (https://www.ato.gov.au)

STP Finalisation – Due 14 July 2025

Single Touch Payroll (STP) Finalisation is due by 14 July 2025 for all employees. Ensure your records are accurate and finalised by this date.

If you have any questions or need assistance meeting these deadlines, please reach out to our team. We’re here to help you stay compliant and organised as the EOFY approaches.

Rebecca Garnsey avatar

About the author

My Name is Rebecca Garnsey. I am Chartered Accountant (CA), Tax Agent, and Self-Managed Superannuation Fund (SMSF) Specialist with the Self Managed Superannuation Association. With a passion for delivering high-quality financial advice, I have also completed the RG146 Diploma of Financial Planning, which has enabled me to become an Authorised Representative of Merit Wealth. This allows me to provide my clients with comprehensive, holistic advice on SMSFs and related financial matters. Since starting my career in 2001, I’ve built a reputation for providing clear, approachable, and personalised financial advice.