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 ceiling above which an employer is not required to provide superannuation guarantee (SG) support for an employee.
- For the 2025-26 financial year, the maximum contribution base is $62,500 per quarter.
- Cross-check via the SG rate: the SG rate is 12% for 2025-26, so the maximum SG an employer must contribute per quarter is 12% x $62,500 = $7,500 (annualising to $30,000 across four quarters).

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