Super 2026

Super contributions are deductible in the financial year the fund actually receives the money — not the year you initiate the payment.

If you're a sole trader, contractor, or otherwise self-employed in Australia, you can make personal super contributions and claim them as a tax deduction — up to the concessional contributions cap of $30,000 for the 2025-26 financial year.

Starting 1 July 2026, the Superannuation Guarantee (SG) must be paid at the same time as wages — on each payday, not quarterly.

The Small Business Super Clearing House (SBSCH) — the free ATO-run service that has paid super for hundreds of thousands of Australian small employers since 2010 — closes permanently on 30 June 2026.