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

Working:
- The maximum superannuation contribution base (MSCB) is the quarterly earnings cap above which an employer is not required to provide super guarantee (SG) support for an employee.
- For 2025-26, the MSCB is $62,500 per quarter.
- Cross-check: the SG rate for 2025-26 is 12%. 12% x $62,500 = $7,500 per quarter, the maximum SG the employer must contribute per quarter for that employee. Annualised, $62,500 x 4 = $250,000.

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