**Maximum superannuation contribution base for 2025-26: $62,500 per quarter.**

Working: from 1 July 2025 the superannuation guarantee rate is 12% and the concessional contributions cap is $30,000. The maximum contribution base is set so that SG on the capped quarterly earnings does not exceed the annual concessional cap: $30,000 / 12% = $250,000 per year, and $250,000 / 4 = **$62,500 per quarter**. (This is a decrease from $65,070 in 2024-25, because the cap is now derived from the concessional cap rather than indexed by AWOTE.) An employer is not required to provide SG support on an employee's ordinary time earnings above $62,500 in a quarter.

Controlling authority: the **Superannuation Guarantee (Administration) Act 1992 (Cth)** (specifically section 15 for the maximum contribution base), administered by the Australian Taxation Office (ATO).