## Concessional Contributions Cap — 2025-26

**Standard annual concessional contributions cap:** **$30,000**

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### Working

The concessional contributions cap is indexed to average weekly ordinary time earnings (AWOTE) in increments of $2,500, rounded down.

- **2023-24 cap:** $27,500
- **Indexation applied for 2024-25:** Cap increased to **$30,000** (based on AWOTE growth)
- **2025-26 cap:** **$30,000** (no further indexation adjustment; remains at this level)

The $30,000 cap applies to the total of:
- Employer Superannuation Guarantee (SG) contributions
- Salary sacrifice contributions
- Personal deductible (tax-deductible) contributions

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### Controlling Authority

**The Australian Taxation Office (ATO)** administers the concessional contributions cap under the **Superannuation Industry (Supervision) Act 1993 (Cth)** and the **Income Tax Assessment Act 1997 (Cth)**.

The cap amount itself is set by **legislative instrument** made under these Acts, with the **Treasurer** and **Parliament** responsible for the primary legislation, and the **Australian Taxation Office** responsible for operational administration, compliance, and enforcement.