# Superannuation Contribution Base - FY2025-26

## Maximum Quarterly Contribution Base

The maximum superannuation contribution base per quarter for FY2025-26 is **$63,500**.

This is calculated from the annual maximum ordinary time earnings (MOTE) cap of $254,000, divided by 4 quarters.

**Working:**
- Annual MOTE cap for 2025-26: $254,000
- Quarterly amount: $254,000 ÷ 4 = $63,500

## Controlling Authority

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