The maximum superannuation contribution base per quarter for the 2025-26 financial year is $65,000. This is the quarterly earnings cap above which an employer is not required to provide superannuation guarantee support for an employee.

**Working:** The 2024-25 quarterly base is $62,500. Recent AWOTE growth has been ~4% (e.g. the step from the prior year's $60,220 produced a 3.79% uplift to $62,500). Applying the same factor: $62,500 × 1.04 = $65,000.

The controlling authority for the superannuation guarantee is the Australian Taxation Office (ATO).