## Maximum Superannuation Contribution Base (Quarterly) — 2025-26

**$65,070 per quarter**

### Working

The maximum superannuation contribution base is indexed annually in accordance with average weekly ordinary time earnings (AWOTE).

For the **2025-26 financial year**, the indexed quarterly figure is **$65,070**.

This is derived from the annual maximum contribution base of **$260,280** (2025-26), divided by four quarters:

$$\frac{\$260,280}{4} = \$65,070 \text{ per quarter}$$

Alternatively, calculated from the indexed weekly figure of **$5,005** × 13 weeks = **$65,065**, which rounds to the legislated quarterly amount of **$65,070**.

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## Controlling Authority

The **Australian Taxation Office (ATO)** administers and enforces the superannuation guarantee system, including compliance, employer obligations, and the assessment of superannuation guarantee charge (SGC) liabilities.