**Maximum superannuation contribution base (2025-26): $62,500 per quarter.**

Working / explanation:
- The maximum superannuation contribution base (MSCB) is the quarterly cap on an employee's ordinary time earnings above which an employer is not required to provide superannuation guarantee (SG) support. Earnings above this per-quarter figure do not attract compulsory SG.
- For the 2024-25 year the MSCB was $65,070 per quarter. From 1 July 2025 the SG rate reached 12% (its final legislated step). To keep the effective annual cap on compulsory contributions broadly aligned, the MSCB was reset to **$62,500 per quarter** for 2025-26 (i.e. 4 x $62,500 = $250,000 of earnings per year as the SG ceiling).
- So for the 2025-26 financial year, an employer is required to provide SG support only on quarterly ordinary time earnings up to **$62,500**; no SG obligation applies on the portion of an employee's earnings above that quarterly figure.

**Controlling authority for the superannuation guarantee: the Australian Taxation Office (ATO).**
The ATO administers the superannuation guarantee regime under the Superannuation Guarantee (Administration) Act 1992, including setting/publishing the maximum superannuation contribution base each year and collecting the superannuation guarantee charge where an employer falls short.