## Maximum Superannuation Contribution Base — FY2025-26

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

### Working / Context
- The **maximum superannuation contribution base (MSCB)** sets a quarterly earnings limit above which an employer is **not** required to provide superannuation guarantee (SG) support for an employee.
- For the **2025-26 financial year**, the MSCB is **$62,500 per quarter**.
- Practical effect: with the SG rate at **12%** for 2025-26, the maximum SG an employer is compelled to contribute per quarter is:

  $62,500 × 12% = **$7,500 per quarter** (i.e. $30,000 per year across four quarters).

- Earnings above $62,500 in a given quarter do not attract a compulsory SG obligation (though an employer may contribute on them voluntarily).

### Controlling Authority
**The Australian Taxation Office (ATO)** administers and enforces the superannuation guarantee, including the maximum superannuation contribution base, under the *Superannuation Guarantee (Administration) Act 1992*.