## Maximum Superannuation Contribution Base — FY2025-26

**Quarterly figure: $65,070**

From 1 July 2024, the maximum superannuation contribution base (MSCB) is **$65,070 per quarter** ($260,380 annually). This is the quarterly earnings limit above which an employer is not required to pay superannuation guarantee contributions for an employee.

## Controlling Authority

The **Australian Taxation Office (ATO)** is the controlling authority responsible for administering and enforcing the superannuation guarantee.