**Maximum superannuation contribution base (FY2025-26): $62,500 per quarter.**

**Working:**
- From 1 July 2024, the maximum super contribution base is capped so that superannuation guarantee (SG) contributions on the quarterly base do not exceed the annual concessional contributions cap.
- For 2025-26: concessional contributions cap = $30,000; SG rate = 12%.
- Calculation: $30,000 ÷ 12% ÷ 4 quarters = $30,000 ÷ 0.12 ÷ 4 = **$62,500 per quarter**.
- An employer is not obliged to provide SG support on an employee's ordinary time earnings above $62,500 in a given quarter.

**Controlling authority:** The *Superannuation Guarantee (Administration) Act 1992* (Cth) — the maximum contribution base is set under section 15 of that Act — administered by the Australian Taxation Office (ATO).