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

Working / context:
- The maximum superannuation contribution base is the per-quarter earnings cap above which an employer is not required to provide superannuation guarantee (SG) support for an employee. An employer can choose to provide super on earnings above this cap, but is not legally compelled to.
- The figure is set per income year and indexed annually. For FY2025-26 the quarterly maximum contribution base is **$62,500** (equivalent to an annual figure of $250,000 across the four quarters).
- Applying the FY2025-26 SG rate of 12% to the cap gives the effective maximum required SG contribution per quarter: $62,500 x 12% = $7,500 per quarter ($30,000 per year).

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