# response.md

## Maximum Superannuation Contribution Base – FY 2025-26

### Quarterly Cap

**$67,390 per quarter**

| Financial Year | Quarterly Cap |
|---|---|
| 2023-24 | $62,270 |
| 2024-25 | $65,070 |
| **2025-26** | **$67,390** |

The maximum superannuation contribution base is indexed annually in line with Average Weekly Ordinary Time Earnings (AWOTE). For FY 2025-26, the cap is **$67,390 per quarter** (equivalent to $269,560 per annum). An employer is not required to provide superannuation guarantee contributions on earnings above this threshold; the SG obligation is capped at **11.5% × $67,390 = $7,749.85 per quarter** per employee.

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### Controlling Authority

The **Australian Taxation Office (ATO)** is the controlling (administering) authority for the Superannuation Guarantee. It administers and enforces employer obligations under the *Superannuation Guarantee (Administration) Act 1992* (Cth) and the *Superannuation Guarantee Charge Act 1992* (Cth).