# Maximum Superannuation Contribution Base — FY2025-26

**Quarterly figure: $62,500 per quarter**

## Working

- The maximum superannuation contribution base (MSCB) is an indexed earnings cap set each income year. An employer need not pay superannuation guarantee (SG) contributions on an employee's ordinary time earnings **above** this base for any quarter.
- For the **2025–26 financial year**, the indexed MSCB is **$62,500 per quarter** (a decrease from $65,070 per quarter in 2024–25, reflecting indexation movements in average weekly ordinary time earnings).
- Practical effect: at the SG rate of 12% for 2025–26, the maximum mandatory quarterly SG contribution per employee is 12% × $62,500 = **$7,500**.

## Controlling Authority

The superannuation guarantee is governed by the **Superannuation Guarantee (Administration) Act 1992 (Cth)** (with the maximum contribution base defined and indexed under that Act — see s 15B and related indexation provisions), administered by the **Commissioner of Taxation (Australian Taxation Office)**.