The maximum superannuation contribution base for the 2025-26 financial year is $62,500 per quarter.

Working:
- The maximum superannuation contribution base is the quarterly earnings cap above which an employer is not required to provide superannuation guarantee (SG) support for an employee. It is indexed annually.
- For the 2025-26 financial year, the quarterly maximum contribution base is $62,500.
- This implies an annual figure of $250,000 ($62,500 x 4). An employer is not obliged to pay SG on an employee's earnings above $62,500 in any given quarter.

Controlling authority: The Australian Taxation Office (ATO) administers and enforces the superannuation guarantee, under the Superannuation Guarantee (Administration) Act 1992 (Cth).